FBT的问题，分分酬谢

mick703.

老板是OVERSEA过来的，每年公司要付45000的住宿费用给他，还有他的private health insurance大概每个月460，老板自己先用信用卡付钱，然后公司再打钱给他，这样的话应该算是Expense Payment Fringe Benefit 吧，由于我们公司没有注册GST，应该用的rates就是1.8692，总共要付的FBT 数额是不是就是=（45000+460×12）×1.8692*46.5%=43910.87,另外我们公司没有固定电话，所以老板补贴我每个月50澳币手机费，主要让我打电话给总部，税务局，我这个手机费需不需要交FBT呢，可以算WORK
RELATED么，直接EXEMPT掉么，还有就是我也不知道公司有没有注册FBT，这个怎么查呢，之前去chart of accounts里面看到几个FBT的JOURNAL,似乎有个又被REVERSE掉了，公司的系统是SAP BUSINESS ONE，我应该生成哪些报表去看这个FBT expense呢，谢谢大侠么

亚雷特.

本帖最后由 亚雷特 于 2014-3-24 16:23 编辑
不知道能不能帮助你：以下前提是你的income source是australia。如果发工资给你上司的是中国based company。那情况可能会不一样。
虽然不知道为什么你们公司没注册GST。但是如果没GST的话。那么你的FBT就全部是type 2的。也就是1.8692。
前面你算的就是对的。如果要报的话就是在FBT表上的TYPE 2那里写50520。
手机费你这个情况不需要考虑FBT。完全属于WORK RELATED。不属于reportable fringe benefits
看你们公司有没注册FBT直接打电话去ATO问下就好了。一般大公司都有注册。至于SAP不了解。我是屌丝没用过。

鱼羊鲜.

看成FTB了

xpzha2.

如果公司每年付钱给员工45000的住宿费 那是这个员工的living away from home allowance 是他自己要Include在自己的tax return里面  和公司FBT无关;   Insurance要看是不是有benefit的成分 但如果雇佣合同提供Insurance是一定要的话 那也不算是FBT 算是公司的expense； 如果是算提供的expense benefit, 那么就460×12×1.8692*46.5%   手机的话 就好比楼上说的 看有没有private use的成分了 如果比如说该员工每个月100块是Private used的话 那么就是100×12×1.8692*46.5%
至于FBT有没有注册 楼主一来可以看看FBT expense account有没有付钱给过ATO （当然也可以去accounts payable 看看有没有付过类似FBT的款）  楼主公司虽然没有注册GST 但每个月还是有做BAS return的吧？ 可以翻翻以前的记录 有的公司是要quaterly instalment的  所以也能查到点东西  

mick703.

xpzha2 发表于 2014-3-24 21:58

如果公司每年付钱给员工45000的住宿费 那是这个员工的living away from home allowance 是他自己要Include ...
The taxable value of the LAFHA fringe benefit depends on the circumstances of the employee. the employee maintains a home in Australia at which they usually reside, and the fringe benefit relates to the first 12-month period.因为老板在澳洲的时间超过了12个月，我所以觉得LAFHA不能适用这种情况，我把他归为HOUSING FRINGE BENEFIT叻

xpzha2.

housing benenfit 是指雇主直接提供住宿  而LZ的情况是付住宿费  所以肯定不是housing benefit.  LAFHA arises when an employer paus an allowance to an employee for additional expenses incurred by that employee because the employee has to live away from the normal residence. LZ 的情况不就是满足了这个情况么？  

911110000.

health insurance 是 non business 性质吧，怎么都不能算 FBT exemption吧，如果是income protect insurance  可以算作 business exp （也depends on issuance policy）

mick703.

xpzha2 发表于 2014-3-24 22:23

housing benenfit 是指雇主直接提供住宿  而LZ的情况是付住宿费  所以肯定不是housing benefit.  LAFHA ari ...
ATO上LAFHA的定义，Living-away-from-home allowance fringe benefits
You have generally received a living-away-from-home allowance fringe benefit when you receive an allowance from your employer to cover additional expenses you incur because you are required to temporarily live away from your usual place of residence in order to perform your employment duties.感觉LAFHA是指针TEMPORARILY，我老板已经呆了2年多不能算LAFHA了吧，这种情况是不是可以算作是Expense payment fringe benefits，因为老板自己先付钱的，然后公司再reimbursement给他，

911110000.

本帖最后由 911110000 于 2014-3-25 12:00 编辑
can be LAFHA for the first 12 mths, i think
LAFHA allowances and benefits from 1 October 2012
Purpose of changes — limit concessional tax treatment to LAFHAs provided — for maximum of 12 months — to employees (excluding those on fly-in fly-out/drive-in drive-out arrangements) who:
maintain home in Australia (at which usually reside) for immediate use and enjoyment at all times while LAFH for their work; and
provided employer with declaration about LAFH
Under new provisions LAFHA only arises if live away from normal residence (formerly usual place of residence)
EXAMPLE
Fiona (British citizen) comes to Australia to work for 3 years — intends to return to UK at end of period — usual place of residence is UK.
Fiona rents a home in Sydney for duration of employment in Australia.
After being in Australia for six months, employer asks her to work in Melbourne office for period for which will be paid a LAFHA. For purposes of determining taxable value of LAFHA fringe benefit, Sydney is considered to be her normal residence while in Australia.
Had Fiona only stayed in Sydney for a few weeks before moving to Melbourne, Sydney would not be considered to be her normal residence in Australia because she had lived there only briefly.

911110000.

Employee maintains home in Australia, i.e.:
employee maintains home in Australia (at which they usually reside) for their immediate use and enjoyment at all times;
fringe benefit relates to first 12 months of employee living away from that home in Australia for purposes of their employment; and
employee provides employer with a declaration about LAFH