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Quote from
http://www.ato.gov.au/businesses ... ontent/00167381.htm
IF
the item was purchased or the contract was entered into after 7.30pm on the 13 May 2008 onwards, the amended work-related items exemption applies.
Amended exemption
An FBT exemption applies for the following work-related items:
portable electronic device*
item of computer software
item of protective clothing
briefcase, and
tool of trade.
Even if you provide your employee with these work-related items, you still need to consider the limitations on the exemption.
*A portable electronic device is a device that:
is easily portable and designed for use away from an office environment
is small and light
can operate without an external power supply, and
is designed as a complete unit.
Examples of portable electronic devices include a mobile phone, calculator, personal digital assistant, laptop, portable printer and portable global positioning system (GPS) navigation receiver.
Limitations on exemption
The exemption is limited to:
items primarily for use in the employee’s employment, and
one item per FBT year for items that have a substantially identical function, unless the item is a replacement item.
Primarily for use in the employee’s employment
An item is primarily for use in the employee’s employment if it is provided principally to enable your employee to do their job.
When determining whether or not an item is primarily for use in the employee’s employment, the decision is based on the employee’s intended use at the time the benefit is provided to them. You do not have to look at the employee’s actual usage over the FBT year to determine whether the item is used primarily in the employee’s employment.
However, you must use a reasonable basis to determine whether an item is primarily for use in your employee’s employment – for example, the employee’s job description, duty statement or employment contract.
Alternatively, if you are aware that there may be private use of an item, you could document factors such as those listed below to determine whether the item is primarily for use in the employee’s employment:
the reason or reasons the item was provided to your employee
the type of work your employee will be performing
how the use of the item relates to your employee’s employment duties, and
your policy and any conditions relating to the use of the item.
不算完全取消，但是界定很严格了，大部分公司可能都尽量不这样操作。如果真正是必须work related，公司一般就购买了然后提供给员工使用。 |
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混血宝宝妈妈八卦贴 (2009-1-7) ozvany 
发表于 2009-3-24 10:27
发表于 2009-3-24 10:33
只是今年的书白买了。
