|
|
此文章由 qisiwole 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 qisiwole 所有！转贴必须注明作者、出处和本声明，并保持内容完整
原帖由 astina 于 2008-6-14 21:31 发表 
你的车子是在LP名下的吗？
see this:
http://www.ato.gov.au/print.asp?doc=/Content/16377.htm
Claiming a deduction for car expenses
Car expenses
Did you have any car expenses relating to your work as an employee?
Do not include expenses for vehicles other than cars – for example, utility trucks or panel vans with a carrying capacity of one tonne or more, vehicles with a carrying capacity of nine or more passengers, or motorcycles. These are treated as Claiming travel expenses.
Do not include travel expenses including short-term car hire, public transport fares, bridge and road tolls, parking fees, taxi fares, or the work-related running costs of a car owned or leased by somebody else – a borrowed car. See Claiming travel expenses for more information.
Reimbursement for car expenses
If you received an allowance for car expenses or a reimbursement that was worked out by reference to the distance the car travelled, you must show the amount of the reimbursement or allowance as income on your tax return.
Who owns the car?
You can claim at this item your work-related expenses for using a car that you owned, leased or hired (under a hire purchase agreement).
You cannot claim any expenses relating to a car owned or leased by someone else, including your employer or another member of your family. However, we consider you to be the owner or lessee of a car and eligible to claim expenses where a family or private arrangement made you the owner or lessee even though you were not the registered owner. For example, we would allow you to claim for a family car that was given to you as a birthday present and which, although it was not registered in your name, you used as your own and for which you paid all expenses.
If you owned or leased a car or hired one under a hire purchase agreement, you can use one of the four methods explained below to claim your work-related car expenses.
Depending on the method you choose, you will need to know or estimate your business kilometres. Business kilometres are the kilometres you travelled in the car in the course of using it for work-related purposes.
Jointly owned cars
There are special rules for jointly owned cars. For example, if two people have equal shares in a car, under the ‘12% of original value’ method, they would each claim 6% of the value as their deduction. Law Administration Practice Statement PS LA 1999/2 tells you more about these rules.
Calculating your deduction
You can use one of the four methods summarised below to work out your car expenses. Choose the method that gives you the largest deduction and ensure you have the necessary evidence.
The Work related car expenses calculator can help you to calculate your claim.
Method 1 – Cents per kilometre
* Your claim is based on a set rate for each business kilometre.
* You can claim a maximum of 5,000 business kilometres.
* You do not need written evidence.
Method 2 – 12% of original value
* Your claim is based on 12% of the original value of your car.
* The value is subject to luxury car limits.
* Your car must have (or would have) travelled more than 5,000 business kilometres in the income year.
* You do not need written evidence.
Method 3 – One-third of actual expenses
* You claim one-third of your car’s expenses.
* Your car must have (or would have) travelled more than 5,000 business kilometres in the income year.
* You need written evidence or odometer records for fuel and oil costs.
* You need written evidence for all the other expenses for the car.
Method 4 – Logbook
* Your claim is based on the business use percentage of each car expense.
* You need a logbook so you can work out the percentage.
* You need odometer readings for the start and end of the period you owned or leased the car.
* You can claim fuel and oil costs based on odometer records.
* You need written evidence for all the other expenses for the car. |
评分
-
查看全部评分
|
参赛－土法烧羊排 + 贵州棒棒鸡（见第27楼） (2007-2-12) jl162401 
发表于 2008-6-14 22:25
发表于 2008-6-14 22:31
