各位大神，
我去年出差比较多[包括出国的]，公款报机票，住宿，然后每天固定给一笔小钱吃饭（PER DIEM就不用凭票报销了）
问题时，吃饭的钱很少，大概只有ATO给的标准的1/3-1/2左右，但是没有体现在PAY SUMMARY上，说是不用交税了
比如去中国，ATO规定吃饭/其他花销一天215合理，但是我们单位发90多，不知道他们怎么算的，
然后我们澳洲境内出差都不发per diem
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我一个别的单位的朋友（工作性质相同），他们吃饭前凭票报销，没有按天的补助，然后他的印度人会计给他全部都做出差吃饭前抵税。
它提供给印度人的就是机票和出入境记录。
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那么我想，能否这样，我把单位发的饭补报呈其他收入，然后把每天按照ATO标准报成LIVE AWAY FROM HOME那个折扣，
这样还能抵不少税,
或者更狠一点，就不提单位发饭补这事了，按照我朋友那个报, 只报境外出差的。
风险在哪里？准备的材料有哪些。
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风险就是被ATO抓住，否则咋搞都行。
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所以才来问啊， 不知道第一种是否合理
单位给的补助当收入
ATO合理per diem当折扣
相当于单位发的per diem不够实际花费，剩下的ATO给买单打折了，不合理吗？
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如果你有获发出差allowance，要看这些allowance包括什麽，如果只是补吃饭费和一些在外的車馬費，而这些吃饭车马费又不包在PAYG Payment Summary的话，你是不可以claim你的饭食车马费。
其他住宿、飞机费，如果是凭单报销，把钱给回你，而这些数又不出现在PAYG Payment Summary的话，你不可以claim这些外游费。
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嗯，看你的情况基本是不可以的。
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你好，
我仔细看了今年的e-tax, 发现可以。
travel expense deduction里面解释大体意思是：
如果收到了travel allowance, 然后claim的数额不超过ATO reasonable limit, 只需要 travel diary 作为written evidence就可以。
具体做法：
allowance(有据可查）抱在item 2,
然后
meal&incidental算出来填在 travel deduction
如果需要另外报accomodation cost,则一定要提供收据。
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那么我就这样报了，提交的时候有个warning message说deduction比起收入来讲太高, 所以可能会被查，查到再说吧。。。反正第一次这么报。 finger cross
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Well, it's up to you to take up such a risk. If you didn't go through the ATO audit, you were not just to pay back tax shortage , GIC and possibly 75% penalty of whole tax payment. You should know the government is lacking of money now.
By tax legislation, taxpayer could not claim expenses in their tax return if they have received "tax free allowance" or expenses have been reimbursed from the company.
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D2: Travel Expenses
For people who received travel allowance which was shown on their PAYG Payment Summary, then they could claim these expenses as per their supplied evidence or as per ATO formula.
For your case, you did receive travel alloance & reimbursed some expenses from your company, but was not shown on PAYG Payment Summary. That meant this allowance & expenses were tax free to you, so that you could not claim travel expenses against tax free income. Otherwise, the expenses would be double claimed. The company claimed your travel expenses in their own tax return, and you claimed once again with your own tax return.
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这是我copied item D2 里面关于 written evidence的要求：
What you may need
Records you need
The table below explains what records you need if you are claiming domestic or overseas travel expenses for accommodation, food, drink or incidentals.
If you are claiming travel expenses and you receive a travel allowance from your employer, you must show the allowance at item 2 on your tax return.
We set the reasonable allowance amount for your circumstances in an annual taxation determination which explains when you do not need to have evidence of your expenses and the way in which you can claim them. For 2012-13, see Taxation Determination TD 2012/17 – Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2012-13 income year?, together with Taxation Ruling TR 2004/6 – Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses.
If your travel allowance was not shown on your payment summary and was not more than the reasonable allowance amount for your circumstances, you do not have to include the allowance at item 2 providing you have fully expended the allowance on deductible travel expenses and you do not claim a deduction for these expenses.
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这上面最后一段话就是我以前没有报travell allowance的依据， 但是我今年想报，所以我把travel allowance抱在item 2,
然后剩下的deduction依据其中第二类只申报meals(food/drinks)&incidental，如下：
If you received a travel allowance and your claim does not exceed the reasonable allowance amount (就是我说的情况）
1. A travel diary is a document in which you record the nature of the activities, dates, places, times and duration of your activities and travel.
2. Written evidence is required for overseas accommodation expenses regardless of the length of the trip but not for food, drink and incidentals.
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那么您的意思是，因为我PAYG上没有allowance (虽然我pay slip上有）， 那我也不能被认为是 ”received a travel allowance"
这有点不合情理。
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再补充一下，
我肯定要把 travel allowance 放在 income里面， 然后再有ATO reasonable limit 算deduction 的，
我reimbursement只有airfare和accomodation, 而这些我肯定都不再claim了
焦点只有吃饭钱（per diem)
ATO limit 高于 我实际收到的allowance, 所以claim deduction 对我有利，
如果我们单位发放的 allowance 正好等于 ATO limit, 那就显然不会claim也不需要报income,
ATO默认就是我把这些allowance全花完了。
所以我还是想不出主要问题，难道关键就是是否allowance列在PAYG上这么简单/？
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那么您的意思是，因为我PAYG上没有allowance (虽然我pay slip上有）， 那我也不能被认为是 ”received a travel allowance"
这有点不合情理。
Payslips上發出的金額未必全上你的PAYG Payment Summary。如果是Tax Free Allowance的話，PAYG Payment Summary上是不會顯現的。
ATO查税时，会要求看你那年度收到的最少两张Payslips，还要你公司出证明，包括所有收入，纳税的和非纳税的收入。 一看便知道你不附合的条件。
For Example: Payslips: Gross Wages Tax Net
$3,000 $500.00 $2,500.00
Travel Allowance
$1,000 $ 0.00 $1,000.00
Banked to your account on 10/06/13: $3,500.00
PAYG Payment Summary issued to you as below:
Gross Wages Tax Net
$3,000 $500.00 $2,500.00
That meant your company has claimed $4,000 as tax expenses in their tax return.
Your reportable assessable income was only $3,000, not $4,000. That meant, you have got your travel allowance $1,000 as tax free, so that you couldn't claim your travel expenses against your tax free travel allowance in your own tax return.
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我觉得要是花费超出公司发的allowance，又不超过ATO的规定额度，就可以claim啊。不管楼主真实情况是不是这样，从道理来讲，工作相关的花销是可以deductible的，这个跟公司报税没有关系。
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补一句, 不要漏了otherwise deductible rule.
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我非常感谢您细心的解释和例子
可是我只是个人报税，我并没有知道（或者说没有人警告）我公司退税和我个人退税的排他关系
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您给的例子，确实，公司认为我的txable income是3000元，也写在PAYG上了，如果正常不claim deduction那我就写3000 as income就好
但是为了报D2, 我主动在income, item2 里面写上了1000 （as travel allowance income)作为taxable income,
然后，我在3000+1000的基础上，减掉了ATO reasonable limit.
这样的问题在哪里呢？
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P.S:
我并没有这样报（这样我知道是错的）:就是3000-ATO resonable limit
或者
3000 - (ATO limit - travel allowance received) 这样也不对，因为没有declare travel allowance
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反正你已報上了，靜候佳音吧！你也可以改動你的稅表 (amended your tax return)，但也一樣可能會招來核稅。
Good luck!
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反正你已報上了，靜候佳音吧！你也可以改動你的稅表 (amended your tax return)，但也一樣可能會招來核稅。
Good luck!
別撿了芝蔴，丟了西瓜
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已经退回来了
2年前被audit是不给退税，让补寄材料
这次把算法/单据保留5年就好了
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如果出差, 但是公司没给补贴, 是不是能够按照标准, 从自己的income里报 work related deduction呢? 也需要收据或者每天做记录吗?
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