年底税务知识分享-FBT,Salary Packaging or Salary Sacrifice-(6)常见Exempt Items篇

西关大笑

公司不是免费提供停车位，而你付的是正常停车费的话，FBT是豁免的,可用税前工资支付. 具体出处要查找一下，不过我们公司这么些年都是如此，ATO也没有来找麻烦，应该是合法的。

kissymissy

楼主，公司给经理提供的每个月的70手机电话费算吗？

michael.jyu

用税前工资付？难说ATO没找麻烦就是ok的。最好和ato核实一下！以免万一。

michael.jyu

If ask the manager declear all $70 expenses are for business purpose, then no FBT. Otherwise, work out the % for private, then calculate from there.

simonwang

Car parking fringe benefit 和 car parking expenses payment benefit是两种不同的benefit，豁免的条件也不同。

简单而言，如果这个车位是雇主拥有或者租赁办公楼附带的，雇主有偿或无偿提供给员工，就属于Car parking fringe benefit 。当然还有不少小条件，诸如一天早晚7点间要停4小时以上，周边一公里之内有商业停车场收费超过年度标准，等等等等。

对于Car parking fringe benefit， 有不少可能的豁免的行业：

a scientific institution (other than an institution run for the purposes of profit or gain to its shareholders or members) a religious institution a charitable institution a public educational institution a government body where the employee is exclusively employed in, or in connection with, a public educational institutionPBIs, HPCs, public hospitals, non-profit hospitals, public ambulance services and rebatable employers
还有符合下列条件的small business提供的Car parking fringe benefit。

• the parking is not provided in a commercial car park
• you are not a government body, a listed public company, or a subsidiary of a listed public company
• you were either a small business entity for the last income year before the relevant FBT year, or your total income for the last income year before the relevant FBT year was less than $10 million. For this purpose, your income includes ordinary income and statutory income as defined in the ITAA 1997, that is, total gross income before any deductions.

如果这个车位是员工自己租赁的，雇主报销或者salary packaging这费用，就属于Car parking expenses payment benefit。这种情况下只有以下雇主可以享受豁免：

a scientific institution (other than an institution run for the purposes of profit or gain to its shareholders or members) a religious institution a charitable institution a public educational institution a government body where the employee is exclusively employed in, or in connection with, a public educational institution

[ 本帖最后由 simonwang 于 2012-4-19 22:07 编辑 ]

simonwang

原帖由 yanghao1023 于 2012-4-19 11:21 发表
不好意思更正一下，是每年$1850停车费。谢谢楼上回复，可是如果用税前工资支付不是属于salary sacrifice要交FBT吗？

可否告知这停车场是雇主拥有或租赁，还是你自己找的。还有雇主性质。

yanghao1023

原帖由 simonwang 于 2012-4-19 14:52 发表

可否告知这停车场是雇主拥有或租赁，还是你自己找的。还有雇主性质。

停车场在一个plaza里，是租的，现在我每月付租费，我们是一个3人小公司

sunyu321

mark, thx for sharing, great information

michael.jyu

原帖由 simonwang 于 2012-4-19 14:52 发表

可否告知这停车场是雇主拥有或租赁，还是你自己找的。还有雇主性质。

”雇主拥有或租赁“ 都是under the control of the provider。”雇主性质“有雇主exemption。 其实smaill business也有exmption的。

http://www.ato.gov.au/content/52010.htm

16.1 What is a car parking fringe benefit?

Very broadly, a car parking fringe benefit may arise for each day on which you (the employer) provide a car parking space for the use of an employee.

Specifically, a car parking fringe benefit arises during a fringe benefits tax (FBT) year only if all of the following conditions are satisfied:

    a car is parked at premises that are owned or leased by, or otherwise under the control of, the provider (usually you as the employer)
    within a one-kilometre radius of the premises on which the car is parked, there is a commercial parking station that charges a fee for all-day parking, which is more than the car parking threshold
    the car is parked for a total of more than four hours between 7.00am and 7.00pm on the day
    the car is owned by, leased to, or otherwise under the control of, an employee, or is provided by you
    the parking is provided in respect of the employee's employment
    the car is parked at or near the employee's primary place of employment on that day
    the car is used by the employee to travel between home and work (or work and home) at least once on that day
    the commercial parking station referred to above must also, on the first business day of the FBT year, charge a representative fee for all-day parking that is more than the car parking threshold.

michael.jyu

Car parking fringe benefits
                 
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16.10 Exempt benefits - small business car parking

If you are a small business employer, car parking benefits you provide are exempt if:

    the parking is not provided in a commercial car park
    you are not a government body, a listed public company or a subsidiary of a listed public company, and
    either
        you were a small business entity for the last income year before the relevant FBT year
        your total income for the last income year before the relevant FBT year was less than $10 million. For this purpose, your income includes ordinary income and statutory income as defined in the Income Tax Assessment Act 1997, that is, total gross income before any deductions.

Attention icon
       

There are special FBT transitional rules which mean an entity can be considered to be a small business entity for the 2005-06 and 2006-07 income years as if the small business entity provisions had applied to those earlier years. From 1 April 2007 such an entity will be entitled to utilise the concession provided it also meets the first two dot point requirements.

simonwang

更新了In-house Benefits部分。

simonwang

原帖由 michael.jyu 于 2012-4-19 19:18 发表


”雇主拥有或租赁“ 都是under the control of the provider。”雇主性质“有雇主exemption。 其实smaill business也有exmption的。

我没有说雇主拥有或租赁有区别，他们的确都属于employer provided car parking fringe benefit。我问这个问题，是要分清雇主拥有或租赁还是员工自己租赁，也就是car parking fringe benefit 和car parking expense payment benefit的区别。

small business exemption 只适用与car parking fringe benefit。

此外PBIs, HPCs, public hospitals, non-profit hospitals, public ambulance services and rebatable employers也只可以享受car parking fringe benefit的豁免，

[ 本帖最后由 simonwang 于 2012-4-19 21:48 编辑 ]

simonwang

原帖由 yanghao1023 于 2012-4-19 16:48 发表


停车场在一个plaza里，是租的，现在我每月付租费，我们是一个3人小公司

见35楼

[ 本帖最后由 simonwang 于 2012-4-19 21:59 编辑 ]

michael.jyu

原帖由 simonwang 于 2012-4-19 21:32 发表


我没有说雇主拥有或租赁有区别，他们的确都属于employer provided car parking fringe benefit。我问这个问题，是要分清雇主拥有或租赁还是员工自己租赁，也就是car parking fringe benefit 和car parking expense payme ...

Agree! 没看明白你问问题的出发点。 当然Car parking fringe benefits和car parking expense payment benefits是要区分开，涉及具体的FBT算法不一样。

juliez

Mark

simonwang

31楼提供的信息不够，可能可以豁免，但ATO不找，绝对不等于做法是正确的。ATO还经常自相矛盾呢。

simonwang

原帖由 michael.jyu 于 2012-4-19 13:45 发表
If ask the manager declear all $70 expenses are for business purpose, then no FBT. Otherwise, work out the % for private, then calculate from there.

弱弱的补充一句，如果这$70 subject to income tax, no FBT。

simonwang

先说缺点吧，Fringe Benefit Tax属于比较偏的税种但又涵盖生活中所有可以购买或交换的商品，权利，服务等。设置一个合规的salary packgaging需要相应的Income tax的知识。可惜现在很多雇主和salary packaging providers都不知其详。

对于雇主而言，增加了管理成本，要注册FBT return，增加了BAS需要填写的内容以及季度FBT payment。

对于雇员而言，需要去了解相应法规，准备合规的材料设置salary package，涉及到car fringe benefit时，有大量paper work。

对于部分行业的雇员，比如说PBIs, HPCs, public hospitals, non-profit hospitals，当他们运用自己所特有的Exempt cap salary packaging private expenses的时候，会产生reportable fringe benefit。

比如说医院护士工资是$49094，可以包装$9094一年的开支同时豁免FBT以及income tax，如按揭信用卡什么的，那么应税收入就减为$40,000。但同时产生了$9094*1.8692=$17,000的reportable fringe benefit。

很多政府津贴，offset，surcharge 是所谓mean test，也就是要看你的Adjusted Taxable Income，Adjusted Taxable Income 一般包括taxable income, reportable fringe benefit, reportable employer superannuation contribution（简单的可以理解为salary packaging addtional super）。

上例中护士原本的taxable income是$49094，没有salary package的话，Adjusted Taxable Income也就是$49094。package之后，Adjusted Taxable Income却变为$40,000 +$17,000 = $57,000。这样一来，在政府眼里，她的收入的实际购买力等同一个年薪$57,000的人。

这样的政府津贴，offset，surcharge 包括

HELP                                                                          http://www.ato.gov.au/individuals/content.aspx?menuid=0&doc=/content/00189164.htm&page=11&H11
Medicare levy surcharge                                               http://www.ato.gov.au/individuals/content.aspx?menuid=0&doc=/content/00189164.htm&page=9#P91_7458
Non-commercial losses                                                 http://www.ato.gov.au/businesses/content.aspx?doc=/content/00226139.htm
Entrepreneurs tax offset                                                http://www.ato.gov.au/businesses/content.aspx?menuid=0&doc=/content/00149627.htm&page=6&H6
Super co-contribution                                                    http://www.ato.gov.au/individuals/content.aspx?menuid=0&doc=/content/42616.htm&page=4&H4
Superannuation spouse contribution tax offset                 http://www.ato.gov.au/super/content.aspx?doc=/content/19144.htm
Claiming deductions for personal super contributions       http://www.ato.gov.au/individuals/content.aspx?doc=/content/00120268.htm
Employee share schemes                                             http://www.ato.gov.au/individuals/content.aspx?menuid=0&doc=/content/00224640.htm&page=2&H2

Mature age worker tax offset                                          http://www.ato.gov.au/individuals/content.aspx?menuid=0&doc=/content/00189164.htm&page=13#P128_10080
Child Support Income                                                    http://www.csa.gov.au/child_support_formula/your_income_details.php


因此，对于PBIs, HPCs, public hospitals, non-profit hospitals的员工有上述情况的，salary packaging还是有一定副作用的，就看具体数值是否能被salary packaging的优点所覆盖

[ 本帖最后由 simonwang 于 2012-4-20 21:38 编辑 ]

michael.jyu

"
引用:

原帖由 michael.jyu 于 2012-4-19 13:45 发表
If ask the manager declear all $70 expenses are for business purpose, then no FBT. Otherwise, work out the % for private, then calculate from there.

弱弱的补充一句，如果这$70 subject to income tax, no FBT。"

of course. if the expense is for business purpose, it would be subject to income tax.

michael.jyu

学习了！同道中人，不断的更新税法知识是会计人必须的！

[ 本帖最后由 michael.jyu 于 2012-4-19 23:23 编辑 ]

yanghao1023

非常感谢各位的解答，搞明白了

simonwang

前面讲到缺点时提到Adjusted Taxable Income，除了那些在48楼列举的可能收负面影响的项目外，还有一些政府津贴和offset计算实际收入的时候不是直接适用reportable fringe benefit而是 Adjusted Fringe Benefit

再用48楼里的例子，原先taxable income$49094, salary packaging之后taxable income$40000。


Reportable fringe benefit $17,000,
Adjusted Fringe Benefit ＝$17,000 / 1.8692 = $9094。


这样一来，实际收入还是$49094。从而不会影响到这些政府津贴和offset，主要有


Family Tax Benefit, CCB and baby bonus income tests                        http://www.facsia.gov.au/guides_acts/fag/faguide-3/faguide-3.2/faguide-3.2.3.html
Senior Australians tax offset                                                           http://www.ato.gov.au/individuals/content.aspx?doc=/content/00215213.htm
Dependent spouse tax offset                                                          http://www.ato.gov.au/individuals/content.aspx?doc=/content/00215174.htm
Housekeeper tax offset                                                                   http://www.ato.gov.au/individuals/content.aspx?doc=/content/00215176.htm
Pensioner tax offset                                                                        http://www.ato.gov.au/individuals/content.aspx?doc=/content/00215211.htm






待续

[ 本帖最后由 simonwang 于 2012-4-29 21:05 编辑 ]

simonwang

能不能借这个帖子换双靴哦

richiz

mark

rona

想请教LZ，PBI每年可享受的金额是多少，目前单位是16000左右，如果在两个单位上班，是不是可以16000*2呢（当然都是有PBI的单位）

simonwang

原帖由 rona 于 2012-4-22 15:42 发表
想请教LZ，PBI每年可享受的金额是多少，目前单位是16000左右，如果在两个单位上班，是不是可以16000*2呢（当然都是有PBI的单位）

两个单位不是关联的话，你可以享受两个$16050。但是不能做同一笔支出，比如package 信用卡在一家了，最好换mortgage在另一家。

richiz

原帖由 simonwang 于 2012-4-22 16:24 发表


两个单位不是关联的话，你可以享受两个$16050。但是不能做同一笔支出，比如package 信用卡在一家了，最好换mortgage在另一家。

假如我有两份salary package,两份都是mortgage，会有什么后果呢？

Bluemoon99

mark

simonwang

原帖由 richiz 于 2012-4-22 18:25 发表

假如我有两份salary package,两份都是mortgage，会有什么后果呢？

如果salary package 同一份mortgage， 会导致第二份invalid，因为你一旦package了，这mortgage的法律上的支付人就是你雇主了，就不能再package。package都要你自己的expenses。

ATO真抓的话，第二份需全额交FBT。

rona

原帖由 simonwang 于 2012-4-22 20:25 发表


如果salary package 同一份mortgage， 会导致第二份invalid，因为你一旦package了，这mortgage的法律上的支付人就是你雇主了，就不能再package。package都要你自己的expenses。

ATO真抓的话，第二份需全额交FBT。

不同的帐户会有什么问题呢