澳洲留学生会计打工挣的收入,学费可以作为相关工

在澳大利亚税务




我找了一个会计相关的工作,不过我还是海外留学生,想问一下我在这边交得学费可不可以作为我会计收入所得的抵扣项目?

谢谢!

评论
税务第一课
TAX RESIDENT
所以能抵扣。但是记得你如果打PART TIME。学费也要相应的PRO RATA。

评论
如果你的学习确实是工作需要的,可以。反之不行。

比如说你做book keeping或者data entry,学费就不能抵。

楼上说的pro rata 一说我还是第一次听说

评论
先交学费,后找到工作,不能.

评论
学生估计也不会认真查你,收入也不高,要我就抵了

评论


the first question would be, when did you pay for the course fee, before you found the job or after?
secondly, with 20 work hours limit, chances are you don't get to deduct any fees stay below the taxable threshold (15k).

评论


我FRIM里的高级会计师就这么干
虽然我不以为然
她说如果打PART TIME 比如1周2-3天把2-3万的学费都上去了容易被ATO查,还说我不MAKE SENSE.怎么能打PART TIME然后DEDCUT这么高的学费。
另外为什么做BOOK KEEPING会计学习费就不能抵啊。BOOK KEEPING也是会计的一种啊

评论
If you pay tuition fees first, that is the study to gain employment which is not deductible. If you are employed before taking the course, and the course either improve your work related skills and pay rise or a possibility to improve your work related skills and pay rise, then the course fee will be deductible.

For example: 1. you paid course fees first and find a job later , in this case. you cannot claim as deduction.
2. If you find a job first and then take a master course. Then, yes , it will be deductible.

No such thing as pro rata study fees. Bookkeeping or data entry job can also claim tax deduction as long as it satisfy my second example & related to accounting job.

A very easy common sense. If you can claim tax deduction, then, most of local students can claim their study fees which will cause ATO to lose huge amount of revenue

[ 本帖最后由 xinxin119 于 2011-2-1 22:29 编辑 ]

评论
http://www.ato.gov.au/individual ... ontent/00216828.htm

举了个例子是不能抵扣的

Example

      Louis is a computer science student. His studies are focused on system analysis, software design and programming. Louis also works at the university laboratory installing computers. His course and job are only very generally related. The work only requires a low level of computer knowledge which Louis already had before starting his employment.

      The high-level professional skills Louis acquires from the course are well beyond the skills required for his current employment. Consequently Louis cannot claim a deduction for his course because it:

          o does not maintain or improve his specific knowledge or skills in his current job
          o relates in only a general way to his current employment, and
          o will enable him to get new employment.

评论


1.那得看你学的什么和工作性质/职责是什么;
2.当课程会帮助你提高现有工作的能力,才可以扣。 一般的会计本科和master课程所学的知识超出了bookkeeper工作所需要的knowledge/skills,不能抵。要是学个lower level的说不定可以

评论
搞不明白,学会计的不学税务吗?为什么很多会计毕业的报税还找别人帮做

评论
"2. If you find a job first and then take a master course. Then, yes , it will be deductible.

No such thing as pro rata study fees. Bookkeeping or data entry job can also claim tax deduction as long as it satisfy my second example & related to accounting job."


Did you mean "Master's Degree" by saying "a master course" ? If so the fees are NOT deductible as bookkeeping or data entry jobs don't need the level of knowledge/skills you obtain from doing a Master's degree.

Put it another way, say the course you are doing is on level A and the skill set/knowledge required for performing the duties in your current job is on Level B. If A is higher than B then no deduction can be claimed.

E.g. a casual sales person who's studying Bachelor of Marketing - tuition fees are not deductible

[ 本帖最后由 dongdou 于 2011-2-1 22:54 编辑 ]

评论
the course maintained or improved a skill or specific knowledge required for your then current work activities
you could show that the course was leading to, or was likely to lead to, increased income from your then current work activities.

Taking master course doesn't mean you can get the master degree. However, you have PAID the course fees...

The study can enable you to get promotion for a higher position and higher salary, of course it is deductible. ATO aims to use tax tool to encourage people to undertake more skilled training. They normally will not deny the scenario as in our example, unless what you did have been outside the reasonable scope too far away.

[ 本帖最后由 xinxin119 于 2011-2-1 23:09 编辑 ]

评论


I recon the nexus is too remote as the postgraduate course needs to have a clear connection to the taxpayer's current income earning activities per ATO ID 2002/463.

I guess we'll probably try to demonstrate the "clear connection" in practice for client jobs but I personally don't think it's deductible.

[ 本帖最后由 dongdou 于 2011-2-1 23:08 编辑 ]

评论
the course maintained or improved a skill or specific knowledge required for your then current work activities
you could show that the course was leading to, or was likely to lead to, increased income from your then current work activities.

Taking master course doesn't mean you can get the master degree. However, you have PAID the course fees...

The study can enable you to get promotion for a higher position and higher salary, of course it is deductible. ATO aims to use tax tool to encourage people to undertake more skilled training. They normally will not deny the scenario as in our example, unless what you did have been outside the reasonable scope too far away.

评论
By the way, the ruling you are talking about is the repayments of education loan scheme... it is quite different from out of pocket payment made by student ..

评论
我就想问一句。楼上的TX们。你们公司给人报税如果真有这样的情况发生。你就不给你们客户报了?客户完全可以说大学在找到工作以后修的几门是为了工作需要修的。大学都是一门一门付的钱啊。
另那位说15K 以下根本不用报的前辈。我就是请教下。
碰巧我遇到过一个特别相近的CASE
每周20小时。年薪2万六。IT MASTER 在读。一年学费2万8。原本是读物流的。国内读的是IT。但是后来在这里找到IT的PART TIME以后还是觉得IT比较好于是又转了IT的MASTER。所以关联肯定是有的。
然后不PRO RATA全报。可以CREATE LOSS然后CARRY FORWARD么?
我之所以会说要PRO RATA。因为在这个CASE里我请教了一个M.Tax, B.Tax, CPA, Tax agent, 8年税务经验的FRIM里的前辈(我刚出道都是她带的。所以还挺相信她的~)。
她最后PRO RATA了。就用学费的DEDCUTION把Taxable income 降低到BELOW 15K。没有全报。
照楼上的同学们的意思。在这个CASE里这位同学完全可以CREATE LOSS然后CARRY FORWARD到下一年去?

[ 本帖最后由 forevermary 于 2011-2-1 23:29 编辑 ]

评论


We are talking about tuition fees - its character doesn't change - no matter how you pay for it (out of pocket or financed)

评论


I see where you come from. My opinion is that the costs are incurred at a point too soon, i.e. too remote.

评论
you may not carry forward ~~ hehe ~~~

ATO got bench mark by comparing income & deductions. If you claim large amount of  deductions, you may be trigger an automatic tax audit, of course no one likes this. Too be safe, if the income has already been under 15k, of course, any more claim will not have tax consequence. So, do not be bothered ~~ A tax loss caused by study fees will trigger tax audit highly likely ..ATO may question you how can you survive

[ 本帖最后由 xinxin119 于 2011-2-2 00:00 编辑 ]

评论


我说说我的个人观点
首先个人税没有carry forward loss。
另外一点,工作中么,有许多原则上不能放或者可以争论的东西大家见仁见智很多会报滴。

评论
Too late now. Bed time now. TBC.

评论
hahaha~~~ have a nice fat sleep~~:)

评论



个人税有
L1 Loss carry forward from prior year...可以抵INCOME.
http://www.ato.gov.au/corporate/ ... m&page=6&H6
Individuals, both those in business (sole traders and partners) and those not in business, can generally carry forward a tax loss indefinitely, but must utilise a tax loss at the first opportunity.

That is, if your income in the current income year exceeds your current year’s deductions, you must offset any losses you have carried forward from previous years against your current year’s income. You cannot choose to hold onto losses to offset them against future income if they can be offset against the current year’s income.

[ 本帖最后由 forevermary 于 2011-2-1 23:43 编辑 ]

评论
Of course it has huge difference ..

"Reasons for Decision

Subsection 8-1(1) of the ITAA 1997 allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable. However, paragraph 8-1(2)(d) specifically prevents you from claiming a loss or outgoing where a provision of the ITAA 1997 prevents you from deducting it.

Section 26-20 denies deductions for certain HECS and student assistance payments. "  from ruling

[ 本帖最后由 xinxin119 于 2011-2-1 23:52 编辑 ]

评论

洗澡回来看见这个。。。我错了。sorry.
完蛋了完蛋了,许久不操练连individual income return里边有business这茬在都完全没记起来。

这个tuition fee 问题明天去问下专门负责做individual tax return的同事。

[ 本帖最后由 dongdou 于 2011-2-2 00:01 编辑 ]

评论



hahaha ~~~ good night ~~

评论


Thx...last day of this yr

评论


Oooppsss you're still here.

评论
cannot sleep~~hungry~~
澳洲中文论坛热点
悉尼部份城铁将封闭一年,华人区受影响!只能乘巴士(组图)
据《逐日电讯报》报导,从明年年中开始,因为从Bankstown和Sydenham的城铁将因Metro South West革新名目而
联邦政客们具有多少房产?
据本月早些时分报导,绿党副首领、参议员Mehreen Faruqi已获准在Port Macquarie联系其房产并建造三栋投资联

税务

税务

店里帮别人代售的货款税和gst怎么交?

澳大利亚我们礼品店M42.au有些多余的空间,最近想帮别的厂商代售一些产品,请问代收的这些货款税和gst也会算在我们头上吗?怎么做账比较好? 评论 厂商没有在澳洲注册公司注册GST?什么都没 ...

税务

买房贷款夫妻比例和报税比例请教

澳大利亚请教大拿们,如果夫妻一方工资收入高,假设买投资房贷款申请按80:20跟银行申请的贷款,那是不是每年报税时(负扣税,卖房时计算CGT)就必须按同样比例分摊? 评论 关键是有贷款 ...

税务

请教海外存款

澳大利亚请教: 如果以往年度报税的时候未提供非澳洲存款的信息,以后年度报税的时候想加上这个存款信息的话(因为也会有少量的利息收益),会有什么麻烦吗? 比如因为以前没声明,A ...

税务

投资房deduction的时间卡点问题

澳大利亚我知道关于投资房deduction的帖子很多,但是貌似没有讨论这个时间卡点问题 意思就是,我知道比如maintain和repair和pest control这些,可以算deduction 那么问题来了,如果投资房想收回自住, ...

税务

大家有没有收到这个邮件

澳大利亚DearXX, I am writing to you about your application for the 2021 COVID-19 Micro-business Grant for XX Service NSW regularly completes compliance reviews of NSW Government grant programs. We are now carrying out compliance reviews of the 2021 ...

税务

负扣税到底省了税没有?

澳大利亚不讨论折旧,只讨论负扣税。只是想讨论一下原理,非专业人士。理解可能有错误,请不要以此为依据。请教一下,看我的理解对不对。我的理解是,负扣税并没有省太多的税。假设房 ...

税务

投资房六年的税务问题

澳大利亚投资房有个六年法则,就是只要自己住过了,之后搬出来,在六年之内,还能算自住房。 我的情况是一开始这个房子是自住的,但是住了一年以后,我就搬出来了,这个房子给中介出租 ...

税务

自住房refianance的报税问题

澳大利亚请问自住房已经fully offset,refinance出来的部分用来放在家庭信托里面买投资房 请问自住房的这个refinance部分可以报税吗?可以报negative gearing吗? 如果信托里面的投资房是正现金流,那 ...

税务

退税中的状态

澳大利亚退税中的状态,outcome显示processing和balancing account有什么区别,分别各持续多久 评论 balancing account 通常是 ATO 已经完成你的退税。但ATO还不能把钱马上退给你, ATO再用一周时间问Center ...

税务

ESS Dividend被用来再买股票的缴税问题

澳大利亚向各位致敬先! 本人选择公司配股ESS产生的股息再用来买股票。当然这部分也会和其他的股票一样,在3年后到deferred tax point的月份/年度也会按规定缴税。所以我认为,在得到股息的月 ...

税务

Etsy网店报税疑问

澳大利亚想和国内的合伙人一起开一个Etsy网店,对于税务上有些疑问,希望得到专业会计的解答。 网店是我来注册开的,买家是付款给我的,但这些钱里面(假设扣除了Etsy抽成),我只能得到 ...

税务

ABN:Company vs Sole Trader

澳大利亚已有全职工作,目前有私活但不知道要开成有限责任公司形式还是sole trader。因为只能周末或者晚上做,一年收入估计就1-2万。因为工作内容如果涉及到金额较大的项目,会存在失误风险 ...

税务

请教一个定投基金卖出时的税务问题

澳大利亚5年前买了1万份某基金,每份10块,共10万块 4年前买了1万份某基金,每份15块,共15万块 现在基金每份20块,如果我想卖掉5千份,共计10万块。那这10万块里,税务上本金和CGT应该怎么算 ...

税务

公司名下房产出售税务问题

澳大利亚公司名下一处投资房,期间进行过装修,现在觉得出租一直很多事想卖掉。是不是除了公司所得税还要交增值部分的CGT?这感觉是一个收益交2次税,期间的装修费用是否也可以在计算 ...

税务

求教投资房转自住房税务问题

澳大利亚请教大神,假如今年买的投资房,装修了一下,没租出去,下一个财政年打算变成自住房,那装修的钱和买房的cost还能抵 这个财政年度的税吗?如果抵了,会对以后造成什么影响吗? ...

税务

div 293的问题,非常感激

澳大利亚看ATO网站写: If your income and concessional super contributions total more than $250,000, check if you have to pay Division 293 tax. 问题来了: 1 这个div 293的income是各种抵扣税之后的taxable income吗? 2 额外打的养 ...