我是contractor,没有ABN,也不是出租司机,开私车(3.0L)办business时,公司按$0.7/km给我钱(不知道这算‘报销',还是allowence),不必交汽油发票,例如我一年开了1000km,公司通过我的中介总共给我$700,这700没上税,也没列在一年的Payment Summary里。 今天在做ETAX时,发现“Item 2 - Allowances, earnings”里说过: Allowances and earnings from your payer may include: any reimbursement of car expenses – calculated by reference to the distance travelled by the car – which is an exempt car expense payment benefit for fringe benefits tax purposes. 更让我不理解的是,Item 2里说,if you incurred car or transport expenses associated with these payments, you may be able to claim a deduction at item D1 or D2。 不知道这700是否算我的一种income,难道还要上税?如果算是一种income需要上税,我是否还要在“D1 Work related car expenses”里做deduction?我觉得Item 2和D1在car expense上有些乱、折腾什么呢? 还有个问题,我也坐TAXI去客户那里,例如我付了TAXI $50,然后公司给我报销了这$50,这$50也算我的income吗? |