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税务师刚发给我的财年WFH费用报税细则，分享给大家（包翻译），大家要加分鼓励哦。（以下是税务师发我的报税指南的一部分，给大家做个参考，具体操作请咨询税局或你们的税务师，本帖不作为税务咨询来源，谨慎阅读，谢谢） 我用中文总结一下： 简单操作：选用固定扣税方法，记录你在本财年在家工作的具体时间，可以按每小时$0.67元申报税务费用抵扣。 复杂操作：必须出具非常完整的费用以及时间分摊明细，才能按实际摊销比例以实际费用进行税务费用抵扣。（请读英文最后一段） 选用复杂操作的朋友，请特别注意这句话：This method may be problematic since all costs must be apportioned based on use and time and to merely claim 20% for example would pose some concerns. 具体操作请咨询你们的税务师。 If you have genuinely worked from home at any time from 1 July 2022 to 30 June 2023, you and your spouse may each share a workspace and also be eligible to use the ATO’s revised fixed-rate (67 cents per hour, previously 52 cents for power only) method to claim for: • energy expenses (i.e., electricity and gas) for lighting, heating/cooling, and to run electronic items used for work or business; • internet expenses; • mobile and home telephone expenses; and • stationery and computer consumables (e.g., printing paper and printer cartridges). The revised fixed rate INCLUDES: • data & internet • Mobile and fixed line use and calls • Electricity / gas • Computer consumables & stationery The revised fixed rate does NOT INCLUDE • Depreciation of computers, printers or office furniture • Repair & maintenance of the same • Clearing (unless you have a dedicated home office for sole use) Under the revised fixed-rate method, a claim for the above running expenses is calculated at a fixed rate of 67 cents for each hour that you worked from home during the 2023 income year. There is an alternative method to claiming for the above running expenses using the actual method, which would require a separate claim for the work/business portion of each expense. This method may be problematic since all costs must be apportioned based on use and time and to merely claim 20% for example would pose some concerns. However, it may assist to claim a % of the total expenditure that is adjusted for other taxpayer use and all private use for additional running costs of working from home. The % of work use will vary for each expense type. Eg stationery may be 100%, internet may be eg 40% and gas / electricity may be much smaller as an example. The actual cost method requires detailed calculations and records. For example, you will need to know and have records of the cost per unit of electricity and average units used per hour. A representative 4 week period may be used to calculate the annual deduction. |
