公司10个人 每人发了价值500左右的 衣服 有公司LOGO 没有硬性规定要穿
请问要给FBT吗
评论
这个中间牵扯到很多问题哦。
你自己的会计师怎么说？
这个问题应该找最了解你生意的人才能给你提出量身定做的意见，否则都是空的。
评论
有logo不用报吧
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公司要给FBT如果:
1. 衣服是non-complusory
2. 公司想报销这笔费用（退税）。
看一下：
Non-compulsory uniform
89. Subsection 34-15(1) of the ITAA 1997 defines a uniform as one or more items of clothing (including accessories) which, when considered as a set, distinctively identify you as a person associated (directly or indirectly) with:
(a) your employer, or(b) a group consisting of your employer and one or more of your employer's associates.
Under subsection 34-15(2), a uniform is non-compulsory unless your employer enforces a policy that requires you and other employees (except temporary or relief employees) who do the same type of work as you:
(a) to wear the uniform when working; and(b) not to substitute an item of clothing not included in the uniform when working.
90. A deduction is not allowable for a non-compulsory uniform expense incurred after 31 August 1993 by an employee or a recipient of withholding payments covered by subsection 34-5(3) of the ITAA 1997, except where the clothing designs have been entered on the Register of Approved Occupational Clothing Subdivision 34-C of the ITAA 1997 and the tests in section 8-1 of the ITAA 1997 are met.
91. Only those costs incurred after the date of registration can be claimed as an allowable deduction.
92. An application for entry of a clothing design on the Register must be made by an employer to AusIndustry. Clothing which may be registered includes accessories such as belts, ties, scarves and hats. Underwear, short socks, stockings or shoes cannot be registered.
93. The Industry Secretary will not approve a clothing design unless the clothing meets the criteria set out in the Approved Occupational Clothing Guidelines. The current Guidelines are available on the Comlaw website www.comlaw.gov.au.
ATO TR97/12
http://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR9712/NAT/ATO/00001
评论
If the company provided the clothes in one go or the single cloth is $500 and the clothes non-compulsory/protective (regardless with logo or not), they will be property fringe benefits.
If the company provided the clothes over number of times, say $250 each time per person, you may apply minor exemption rule.
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