Reportable fringe benefits对退税的影响？

chainray

如题，我有3万多的reportable fringe benefits，这个对个人退税的影响是啥？

数字越高退得越多？

Surprisedbyjoy

不影响taxable Income,   但影响Adjusted Taxable Income。这会影响到social benefits 的计算。

chainray

Surprisedbyjoy 发表于 2019-1-14 08:57
不影响taxable Income,   但影响Adjusted Taxable Income。这会影响到social benefits 的计算。 ...

越高拿到的福利越少？

simonwang

chainray 发表于 2019-1-14 09:01
越高拿到的福利越少？

对，但一些福利或税赋是根据reportable，一些是根据adjusted fringe benefits（这一部分reportable会被折回真实的收入，故而没有影响）

雪儿

Exempt reportable fringe benefits are any reportable fringe benefits received from a not for profit organisation which is eligible for a fringe benefits tax exemption under section 57A of the Fringe Benefits Tax Assessment Act 1986.

看你group certificate有没有click exemption.

3万应该是医院系统或政府研究机构，很多属于exemption. 属于exemption的，上面同学所诉两种项目都不会影响你的评估。

如果不清楚，可以问单位Payroll或网上查找具体你们单位是否属于exemption.

雪儿

这个是政府的特殊优待，等于变相为大家加六七千的工资； 如果可能，一定不要错过。

chainray

雪儿 发表于 2019-1-14 12:00
Exempt reportable fringe benefits are any reportable fringe benefits received from a not for profit  ...

我这个不exemption，所以来问问

九月风

这不是笑脸哥的头像？

simonwang

雪儿 发表于 2019-1-14 12:00
Exempt reportable fringe benefits are any reportable fringe benefits received from a not for profit  ...

即便是慈善机构PBI or HPC, FBT exempt还是会有reportable的。

没有Exempt reportable fringe benefits这种说法，either exempt benefits (no reportable at all, such as first laptop each year) or fringe benefits (most are reportable, with few exceptions which are called excluded fringe benefits, such as remote area benefits)

simonwang

chainray 发表于 2019-1-14 12:32
我这个不exemption，所以来问问

那你们应该是 rebatable。

雪儿

simonwang 发表于 2019-1-14 16:57
即便是慈善机构PBI or HPC, FBT exempt还是会有reportable的。

没有Exempt reportable fringe benefits ...

不是按reportable；
会x（1-FBT rate），也就是实际拿到手的钱.

Adjusting the exempt employer fringe benefits total
The value of exempt employer fringe benefits total that Centrelink uses for the purposes of the FTB, SBP, DAPP, PPL, CCS and ACCS income tests is adjusted using the following formula:

DHS-adjusted exempt employer fringe benefits total = Exempt employer reportable fringe benefit × (1 - FBT rate)
Example: During the 2016-17 year, John has received fringe benefits from 2 employers which are identified as exempt employers. The amounts on his payment summaries are $3,883.50 and $5,825.24 giving a total reportable amount of $9,708.74. John notifies this amount to Centrelink.

Centrelink then adjusts John's exempt employer fringe benefits total = $9,708.74 × (1 - 0.49) = $4,951 (rounded to the whole dollar).

Note: Adjusting the exempt employer fringe benefits total has the effect of subtracting the gross-up factor from the employee's reportable fringe benefits total for income received from exempt employers. Only the cash or market value of these fringe benefits are assessed.


http://guides.dss.gov.au/family-assistance-guide/3/2/3

雪儿

等于变相长工资.

我们研究所，从上到下几十年没听说过不要这个三万FBT的. 直接入房贷，或拿个westpac卡.

simonwang

雪儿 发表于 2019-1-14 17:32
不是按reportable；
会x（1-FBT rate），也就是实际拿到手的钱.

澳洲有那么多的福利和levy与大众的生活相关，几十上百种，处理方法不同。雇主即便是什么研究所，从而有每年FBT exempt，年底汇总单上还是会有reportable fringe benefits，“上面同学所诉两种项目都不会影响你的评估”，是错误的结论。如果只有有限的个人经验和DHS的网站转帖，分享是可以的，但不要用武断的结论误导楼主。

有的按照DHS的方法(也就是我说的adjusted fringe benefits)，比如计算FTB A and B， adjusted的目的是计算salary sacrifices之前的实际收入水平，而非直接用30000或者17000。

但是， 有的是直接按照reportable fringe benefits as shown in the payment summary。比如在计算HECS-HELP repayment 或者 child support时，就不会折回实际sacrifice的金额，而是直接用grossed up amount。

由此可见，根据楼主所可能涉及到的项目不同，当然会有不同的影响，adjusted fringe benefits or reportable fringe benefits都可能用到。