What you need to know about recent areas of concern from the Australian 税ation Office (ATO), 以及常见的炉膛温度优惠
甚么是附加福利税?
Fringe Benefits 税 is typically levied on certain cash and non-cash benefits received by employees from their employer. 在某些情况下, this can also include benefits provided to associates or family members of an employee.
常见的附加福利包括(但不限于)膳食, 礼物, 健身卡, 为员工提供娱乐和公司汽车.
The Fringe Benefits 税 year runs between 1st April and 31st March each year. 在年度结束时, employers are required to self-assess and lodge a Fringe Benefits 税 return that calculates the taxable value of benefits provided to employees.
税务局最近关注的领域:
Recent legislative developments and court cases will affect employers preparing their 2024 炉膛温度 Return.
出差(过夜)
The ATO in recent years have introduced a ‘rule of thumb’ to identify when an employee is ‘travelling on 工作’ as opposed to living away from home, 或迁移.
To qualify under this blanket treatment, the following circumstances must be satisfied:
- The employee is away from their normal residence for 工作 purposes for a short period, that is:
- No more than 21 calendar days at a time continuously; and
- No more than 90 calendar days in total at the same 工作 location in the same April to March period.
- The employee returns to their normal residence when their period away ends, 和;
- The employee does not 工作 on a fly-in-fly-out or drive-in-drive-out basis.
Of course, employees can still be found to be travelling when deployed for a longer period. 然而, employers then need to rely on a test of probabilities based on multiple factors to discern whether the employee is travelling or has been relocated.
Determining if an employee is travelling on 工作 versus travelling to a 工作place is vital in order to avoid unexpected (and unwanted!) fringe benefits tax liabilities on the value of any allowances paid to employees, 以及为他们支付的旅行费用.
机动车辆日志
The ATO has highlighted that employees must stick to stringent documentation and record-keeping when preparing a logbook under the operating cost method. 航海日志的有效期为4年.e. 有效期跨越5个日历年).
每次旅行必须记录以下详细资料:
- 1开始和结束日期;
- 1开始和结束里程表读数;
- 1行驶总公里数;
- 旅行的目的.
停车附带福利-商业泊车站
The ATO’s definition of a ‘commercial parking station’ now includes car parking stations that charge penalty rates to discourage all-day parking. The broadened scope will include car parks associated with airports, shopping centres or hospitals. This change in definition has been in effect since the 1st of April 2022.
雇员和承包商-法律解释更正
Following on from a couple of landmark court case decisions in regard to the common law definition of an employee, 现在有一种偏离了对事实关系的观察. 而, the legal rights and obligations of a contract (without regard to how the contract was actually performed) will determine the employment status of a person within any such 工作ing arrangement. This distinction has the crucial impact of potentially resulting in employers becoming liable for fringe benefits tax on any non-monetary benefits provided to individuals employed via contractor arrangements.
某些附带福利是否有豁免?
值得庆幸的是, concessions do exist which allow employers to remunerate their employees via non-monetary benefits that are not become subject to Fringe Benefits 税.
否则可扣除规则
Where an employee incurs a personal expense which is then reimbursed by their employer, and the expense could have been treated as a tax deduction by the employee, “其他可扣除”规则适用. This results in the value of the Fringe Benefit provided being reduced to nil for the employer.
例如, an employer paying for an employee’s education course could be an exempt fringe benefit under the ‘otherwise deductible’ rule, in the instance that the course would be a deductible self-education expense if paid for by the employee.
小的好处
There are also specific carve-outs within 炉膛温度 legislation which exempt individual benefits provided to employees, 如:
- 便携式电子设备，其中有计算机软件, 移动PC, 电话, 等主要供雇员受雇时使用的;
- 公司信用卡的会员费和订阅费, 航空公司贵宾室会员资格, 或订阅贸易或专业期刊;
- 1以员工工作地点为起点或终点的单程出租车;
- 专业协会会员资格;
- 茶点(早茶和下午茶), 在工作场所向雇员提供的不含酒精的便餐, 和;
- 1Meals provided to employees on a 工作ing day and in person at 工作 premises.
在这种情况下, the employer is also entitled to claim a GST credit and income tax deduction for the minor benefit provided to an employee.
For more information or to discuss any of the above concerns or exemptions, 请不要犹豫，澳门赌场官网您的acru顾问.
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