FBT的问题，分分酬谢

911110000.

很好奇一个事，lz公司为什么没有申请gst，每年光付boss 房费加保险加乱七八糟都快75k了呀

mick703.

911110000 发表于 2014-3-25 23:00

很好奇一个事，lz公司为什么没有申请gst，每年光付boss 房费加保险加乱七八糟都快75k了呀 ...
行业的原因，是金融产品行业，申请GST不合算

mick703.

911110000 发表于 2014-3-25 13:00

Employee maintains home in Australia, i.e.:
employee maintains home in Australia (at which they usua ...
今天早上给ATO电话，ATO说只能算expense payment fringe benefit，这个LAFHA必须是AUSTRALIAN 的home，国外的不算

911110000.

mick703 发表于 2014-3-25 22:16

行业的原因，是金融产品行业，申请GST不合算
我的意思是 GST 的 申请要求是 turnover 大于75k，lz公司光给boss 交乱七八糟的费用已经超过75K，那么turnovers 必然大于75k 才可能有钱付这么多费用，更别说员工的工资之类的。 既然turnover 肯定大于75k，按要求必须申请gst呀，难道是行业特点 可以不申请gst？

911110000.

http://www.ato.gov.au/Business/S ... s-and-services-tax-(GST)/

mick703.

911110000 发表于 2014-3-26 06:33

我的意思是 GST 的 申请要求是 turnover 大于75k，lz公司光给boss 交乱七八糟的费用已经超过75K，那么tur ...
不是Turn over大于75k就必须申请Gst的，这是肯定的，

911110000.

本帖最后由 911110000 于 2014-3-26 11:59 编辑

mick703 发表于 2014-3-26 08:13

不是Turn over大于75k就必须申请Gst的，这是肯定的，
from ato website,
If you carry on an enterprise and have a GST turnover of $75,000 or more ($150,000 or more for non-profit organisations), or provide taxi travel, you must:
register for GST
work out whether your sales are taxable (that is, subject to GST, GST-free or input taxed)
include GST in the price of your taxable sales
issue tax invoices for your taxable sales
obtain tax invoices for your business purchases that have GST included in the price
account for GST on either a cash or non-cash basis
report sales and purchases by lodging activity statements (even if the amount to be reported is zero), work out whether they have any adjustments and pay GST to us.
where can i find the exemption?
i know some financial company can make GST FREE supply, e.g. bank, but they still need to register for the gst

simonwang.

The answer from the ATO is wrong, if the $45K allowance is to compensate the inconvenience for your boss moving to Australia and he has the intention to return to the usual place of residence, then the allowance is LAFHA. However, no LAFHA concession can apply as he is not maintaining a home elsewhere in AUS. Same FBT payable as expense payment fringe benefits. So the company will be better off paying your boss gross salary instead.
The cost of purchasing a mobile phone itself will be exempt from FBT, however, the monthly payment is risky, better to provide a declaration to state what's the business use percentage and reduce the FBT taxable value under otherwise deductible rule. When you don't have another private phone, avoid using 100%.
Most likely your boss is on 457 visa, if so, the private health insurance is a requirement for the visa application. In that case, the insurance may be exempt under relocation transport. However, the visa and insurance for further stay will be subject to FBT.
Check business portal, if registered for FBT, there will be a separate FBT account. Otherwise not registered.
For Financial Institution, products and services might be Input-taxed sales. However, it still should register for GST and other purchase and sales may have GST entitlement, FBT is one typical example.

aaron2050.

楼上simonwang是明白人  除了我觉得$45,000压根就不能算是LAFHA因为不是直接发给boss的，而是boss提供了receipts之后给他的，所以只能算是expense payment FB. 不过就算是公司直接以LAFHA形式给boss钱，跟expense payment FB 也没什么本质区别，因为你boss在澳洲没有residence, 所以用不了LAFHA的exemption。  所以就像楼上说的还不如把这部分钱算成是你boss的普通allowance， boss自己去交税还比公司去交FBT要少一点。

mick703.

simonwang 发表于 2014-3-26 13:19

The answer from the ATO is wrong, if the $45K allowance is to compensate the inconvenience for your  ...
一看就是高手，