年底税务知识分享-FBT,Salary Packaging or Salary Sacrifice-(6)常见Exempt Items篇

simonwang

原帖由 rona 于 2012-4-26 21:57 发表

不同的帐户会有什么问题呢

这里是指你有两笔不同的按揭，还是同一笔按揭只是两个包装收款帐户不同？

如果是前者，你能分别salary package，如果是后者，极有可能被ATO认定第二个package exemption无效，因为已经不是你自己的开支了。

其实第二个雇主那里可以换成信用卡还款啊。

easter

如果你有两个贷款的话应该可以吧

OZ新人

Mark

simonwang

如果按揭每年还款$16050 * 2 = $32,100也可以的。

深蓝泡泡

mark下

simonwang

坑

有谁开ute或motorbike的吗？

raaj

原帖由 simonwang 于 2012-4-22 16:24 发表


两个单位不是关联的话，你可以享受两个$16050。但是不能做同一笔支出，比如package 信用卡在一家了，最好换mortgage在另一家。

请问如果在三个公司干都有salary package, 可以一个mortgage, 开两个信用卡做另外两家吗?

simonwang

原帖由 raaj 于 2012-4-29 21:23 发表


请问如果在三个公司干都有salary package, 可以一个mortgage, 开两个信用卡做另外两家吗?

可以，而且最好如此。

sunyu321

仔细研究中。感谢！

ozvany

这个必须马克

MELTV

学习了~

babymonkey

谢谢分享，很有用

cathyabc

mark

hlux737

，收藏了慢慢看！

Taboo

原帖由 simonwang 于 2012-4-29 21:06 发表
坑

有谁开ute或motorbike的吗？

查了下 ATO,  几个顶配4x4 4dr UTE都在exempt 之列.....

chenjianmti

请问关于meal和taxi要怎么申请呢？打电话给salary packaging公司申报，让它打到你的credit card里？需要用不同的卡么？自己要保存好发票么？

simonwang

For Meal entertainment, normally the salary packaging provider will issue a card then you can use this card to pay for meal entertainment. Where the card is not issued or not accepted, you can send invoice for reimbursement.

Taxi trip is not a common item managed by the provider, it's more practical to be managed by the employer due to the fact the provider can't verify the location of the taxi trip.

simonwang

原帖由 Taboo 于 2012-6-17 02:02 发表


查了下 ATO,  几个顶配4x4 4dr UTE都在exempt 之列.....

Not just for that, the trip between home and work could be treated as business travel....

chenjianmti

原帖由 simonwang 于 2012-7-6 12:51 发表
For Meal entertainment, normally the salary packaging provider will issue a card then you can use this card to pay for meal entertainment. Where the card is not issued or not accepted, you can send in ...

那这个meal exempt和每年9000多的packaging不冲突吧？有没有上限？
remote area的优惠不是pbi也可以享受吧？

simonwang

那这个meal exempt和每年9000多的packaging不冲突吧？有没有上限？ ----> Yes, sky is the limit, or your employer might have own policy.
remote area的优惠不是pbi也可以享受吧？ --->Yes, but the definition of remote areas is different to PBI and private employers. But your employer should be a hospotal or similar as you mentioned $9000, so you can enjoy a broader definititon of remote area.

LINDACOCOC

Mark

cinziacyc

simonwang 发表于 2012-7-6 13:29
那这个meal exempt和每年9000多的packaging不冲突吧？有没有上限？ ----> Yes, sky is the limit, or your  ...

lz能帮忙解释针对个人学习方面的salary sacrifice 吗？

footprints

傻了。。 乱了。。 你的意思是说，可以salary packaging 信用卡，房贷？？ 没能明白。。 还有就是travel accomodation, tickets?? 这。。 这到底要怎么做啊？

JuliaBear88

simonwang 发表于 2012-4-20 22:39
前面讲到缺点时提到Adjusted Taxable Income，除了那些在48楼列举的可能收负面影响的项目外，还有一些政府 ...

salary sacrifice study fees


请问果可以和公司达成协议，　用税前工资交学费吗，　学习的内容是和本职工作有关的。　
我找到了一个链接，但是好复杂，我会慢慢研究一下。

http://www.ato.gov.au/taxprofess ... amp;page=12&H12

Of course, the outcome from an FBT perspective will always be one based on the particular facts and circumstances. The ATO noted that an expense payment benefit can arise where an employer makes a payment to a third party in discharge of the obligation of an employee, for example university fees paid by an employer but incurred by the employee. However given the scenarios in the LCA submission, where a benefit is provided to an employee by a third party, the payments made by an employer to that third party will not be a 'benefit' for the purposes of the FBTAA. It is the benefit that the third party provides to the employee that is the 'benefit', other than expense payment benefit situations, for the purposes of the FBTAA. Further, if the employee would have been entitled to an income tax deduction if they had incurred such expenditure, the employer can correctly rely on the ODR to reduce to taxable value accordingly.

请问楼主几个术语， 啥是LCA 啥是ODR

楼主可不可以给点建议先。

yw0830

學習了！

simonwang

cinziacyc 发表于 2012-11-15 22:54
lz能帮忙解释针对个人学习方面的salary sacrifice 吗？

Self-education meets the condition of otherwise deductible rules: you can go at tax return time or salary packaging. The study you wish to package must be qualified as deduction for income tax return, not just any study.

simonwang

footprints 发表于 2012-11-16 16:30
傻了。。 乱了。。 你的意思是说，可以salary packaging 信用卡，房贷？？ 没能明白。。 还有就是travel ac ...

It depends on your employer. Need to check with HR or payroll. Not every employer can do salary packaging. But if they do offer, quite effective.

simonwang

JuliaBear88 发表于 2012-11-16 20:56
salary sacrifice study fees

请问楼主几个术语， 啥是LCA 啥是ODR

LCA is Law Council of Australia, they are member of FBT NTLG sub-committee. Each year, we gather four times with ATO to discuss some practical issues of FBT.


ODR is 'otherwise deductible' rule, i.e. exempt from FBT and deductible under income tax.

玎珰

simonwang 发表于 2012-4-14 13:46
Relocation和Live-away-from-home-allowance有点相似，都是因为工作要搬家，但是前者是永久更换居住地而后 ...

原来居住在A地  房子A
后来为了工作搬到B地，没卖房子A 但买了房子B

是不是房子B的买卖费用 不能享受这个

simonwang

玎珰 发表于 2012-11-19 13:42
原来居住在A地  房子A
后来为了工作搬到B地，没卖房子A 但买了房子B

No, you can.

Costs incidental to the sale and/or purchase of a house are stamp duty, advertising, legal fees, agent commission, discharge of a mortgage, expenses of borrowing or any similar capital expenses.

The exemption applies to the home that is purchased only if all of the following apply:

the employee owned a home at the former locality

the purchase was made solely because of the relocation to another job locality

the new home was occupied as the employee's usual place of residence

the contract to purchase was made within four years of commencing duty at the new location.