税务知识分享

Bisco

Any benefit arising from taxi travel by an employee is an exempt benefit if the travel is a single trip beginning or ending at the employee's place of work.上下班都可以打的哦，这个应该不难理解，单一的行程，到工作单位或者从单位离开。下面这一条希望大家永远都不会用上：Any benefit arising from taxi travel by an employee is also an exempt benefit if the travel is both:a result of sickness of, or injury to, the employeethe whole or a part of the journey directly between any of the followingthe employee's place of workthe employee's place of residenceany other place that it is necessary, or appropriate, for the employee to go as a result of the sickness or injury.这条exemption有一些大的企业允许员工包装，每次发工资扣除一点税前收入，以后实际发生了，用税前收入报销，或者边扣边报销。

Bisco

A minor benefit is a benefit which is both：less than $300 (before 1 April 2007 the amount was less than $100) in valueunreasonable to treat as a fringe benefit.第二条最主要就是这个benefit在一个财年内的发生是偶然且无规律的。最典型的就是圣诞节聚餐，或者公司有时发一些小金额gift card之类的。Minor benefit无法用salary packaging，但是可以尝试要求雇主直接提供。还有就是当雇主发福利的时候，尽可能拆分到低于$300，就皆大欢喜了。

Bisco

An FBT exemption applies for the following work-related items:a portable electronic devicean item of computer softwarean item of protective clothinga briefcasea tool of trade.Examples of portable electronic devices include a mobile phone, calculator, personal digital assistant, laptop, portable printer and portable GPS.原本笔记本电脑无条件适用豁免，２００８年后变为“Primarily for use in the employee's employment”。不过这里有一个空子，“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 don't 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.” 也就是说，只要雇主同意你的工作需要这个设备，你也准备主要用于工作，哪怕最后结果是私用多于公用也可以。有些雇主索性不提供了，有些要雇员提供declaration。如果选择包装，一类portable electronic devices 一年可以包装一个，Ipad属于viewing device，所以不属于笔记本电脑，可以包装一样一个。

Bisco

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者要求雇员在工作结束后有意愿回到原先的居住地。搬家是个大事，有很多开支，有很多相关的FBT豁免：relocation - removal and storage of household effectsrelocation - sale or acquisition of dwellingrelocation - connection or reconnection of certain utilitiesrelocation - transportrelocation - engagement of relocation consultant如果有TX因为工作搬家而拿到津贴的话，别忘记可以有很多税收豁免，

Bisco

The provision of benefits that constitute the provision of meal entertainment are exempt from fringe benefits tax (FBT) when provided by public benevolent institutions (PBIs), health promotion charities (HPCs), public hospitals, non-profit hospitals and public ambulance services.也就是说几个行业的雇员可以选择税前收入包装meal entertainment，同时没有FBT。要查雇主的性质，可以用这个 abr.business.gov.au举个例子，红十字会就是PBI,再如，DGP就是HPC这里的meal entertainment 一般就是指餐馆里吃饭，生日聚餐，婚礼等等， 不包括light refreshment, coffee，take-away。虽没有明确的法规，但是一个人在饭店点个简餐往往被否决。海外的餐饮也是可以的，但是要提供exchange rate或者银行账单上显示折算好的澳币金额。论坛里不少TX在age care或医院工作，这个项目一定要争取，越多越好！

mei123qwe

楼主留个联系方式~

jacklin81

楼主留个联系方式~

poolwz2

路过,过来看看

halfsidecloud

楼主留个联系方式~

女人海

好吧,