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回复 Siva 87# 帖子
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首先说明一下我单位算是charity,package里含有那个固定的home loan16k和额外的meal & entertainment (每年金额不等,我一般收集全年的发票,等到3月份一次性计算再放到下一年用)
What I will suggest to do, before salary packaging a car, is to maximise meal entertainment and entertainment facility leasing. Nothing gets better than these two items for you.
Meal entertainment includes:
• food and drink at a wedding, 21st birthday party, engagement party, or similar
• restaurant meals (dine-in only)
Meal entertainment does not include:
• general groceries for day to day needs/supermarket bills
• sporting tickets and theatre tickets
• takeaway meals
Entertainment facility leasing expenses include:
• hiring a function room, reception centre for a wedding or other party
• hiring of a marquee for a wedding or other party
• hiring of holiday accommodation, such as hotel room, motel room, serviced apartment, cabins, caravan
• hiring of a yacht or other vessel in its entirety for a holiday or social event
• cruises – where the costs cannot be separated, otherwise, just the accommodation component
Entertainment facility leasing expenses do not include:
• the cost of air travel
• purchase of a holiday home or time share units
• golf or other memberships
• incidental costs incurred in a hotel or similar e.g. dry cleaning, movies, phone calls etc
Note that providing an all-inclusive holiday package to an employee that includes flights, meals and the hire or lease of holiday accommodation for the one undissected cost will be a single benefit whose taxable value is at least partly attributable to entertainment facility leasing expenses. This means the whole of the cost can be salary packaged as an entertainment facility leasing expense. However, if the cost can be dissected into its components, only the qualifying components can be packaged.
Also note that you can salary package meal entertainment and entertainment facility leasing expenses paid overseas!
这两天Email了我们单位外包做salary package的公司,他们说可以做associate lease,只要我爸妈去注册一个abn,不需要注册GST(细节我还没看明白)。如果我买一个二手车在20k左右,做associate lease每年大约是4k租车费用,同时我的home loan就要减少4k。
The home loan you packaged as Full FBT item must be reduced but not because of the leasing cost of 4k. Taxable value of a car fringe benefit is $20,000 * 20% (statutory rate if mileage under 25000km) = $4,000. Therefore, if the leasing cost is $10,000, your home loan package is still reduced by $4,000.
然后车子的其他支出是on top of 16k的。如果我每年保险rego汽油保养费用加起来是4k,就相当于可以多4k的免税额度了(我们的salary package是外包给专业公司做,这些支出就靠tax invoice 来claim,没有指定地点或者用卡的,没有上限)。很高兴看到前面帖子说这种lease可以一年一年签。如果一下子要签3年很难说以后双方收入情况有什么变化啊。
That is correct, the leasing cost and running cost are exempt form FBT, the FBT taxable value for Car benefit is calculated as I showed above.
另外一种他们也提到,就是买新车最好做novated lease,这样就不用支付GST方面的费用。虽然以我的预算,很难买新车的,个人也觉得没有必要买全新的,不过很想知道一般20-25k拿下的新车,包含GST之类的费用有多少呢?
You can use the calculators on those salary packaging providers website. And I mentioned before, novated lease is more for new car, associate lease is more for transferring income to lower income earner and for owned car.
novated我们很多同事去打听过,结果没有一个人这么做了,很多人都是觉得贷款利息高还款方式死板(从房贷里取钱方便且利息低),并且租约到期之后怎么处理比较麻烦。对很多人来说要整出这么复杂的合同(关系到payroll,外包公司,finance机构,卖车的地方),而且有工作合同变化,车子使用变化等不稳定因素。算下来大约省的钱不算很多(我们基层员工收入40-70k,本来税率就不高)
This is THE most common misunderstanding about novated lease. They try to compare the interest rate from mortgage or from the dealer such as Nissan 1% deal, against novate lease interest around 7%. But they didn’t realise the former repayment is via post tax income whilst the later one is via pre tax income. The formal one also has no GST refund, no fleet discount, running cost also paid by post tax income. I’ve set up a comparison and found out even you pay no interest, salary packaging is still better off in most of cases.
Sure the novated lease takes some paperwork, but there is no free lunch, right. And it’s personal choice whether few thousand dollars count. |
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