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本帖最后由 Bearbearhon 于 2014-4-15 14:26 编辑
公司要给FBT如果:
1. 衣服是non-complusory
2. 公司想报销这笔费用（退税）。
看一下：
Non-compulsory uniform
89. Subsection 34-15(1) of the ITAA 1997 defines a uniform as one or more items of clothing (including accessories) which, when considered as a set, distinctively identify you as a person associated (directly or indirectly) with:
(a) your employer, or(b) a group consisting of your employer and one or more of your employer's associates.
Under subsection 34-15(2), a uniform is non-compulsory unless your employer enforces a policy that requires you and other employees (except temporary or relief employees) who do the same type of work as you:
(a) to wear the uniform when working; and(b) not to substitute an item of clothing not included in the uniform when working.
90. A deduction is not allowable for a non-compulsory uniform expense incurred after 31 August 1993 by an employee or a recipient of withholding payments covered by subsection 34-5(3) of the ITAA 1997, except where the clothing designs have been entered on the Register of Approved Occupational Clothing Subdivision 34-C of the ITAA 1997 and the tests in section 8-1 of the ITAA 1997 are met.
91. Only those costs incurred after the date of registration can be claimed as an allowable deduction.
92. An application for entry of a clothing design on the Register must be made by an employer to AusIndustry. Clothing which may be registered includes accessories such as belts, ties, scarves and hats. Underwear, short socks, stockings or shoes cannot be registered.
93. The Industry Secretary will not approve a clothing design unless the clothing meets the criteria set out in the Approved Occupational Clothing Guidelines. The current Guidelines are available on the Comlaw website www.comlaw.gov.au.
ATO TR97/12
http://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR9712/NAT/ATO/00001
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[护肤杂记]从LA MER开始 (2007-8-27) xingning 
发表于 2014-4-11 12:52
