有个退税问题请教:
我在一家跨国公司工作,主要针对国内客户的,我主动要求回中国家里办公,便于和国内的客户沟通,有时侯去中国的办事处上班,有时侯也去客户那里开开会,每年大概回国一次,每次一个多月。
我返中国的机票都是自己负担的,公司没负担我任何差旅费用,也没给我任何补助(allowance )。
请问我可以通过“D2-Work related travel expenses”做抵吗?
大概需要准备点什么evidence?
谢谢
评论
什么是主动要求回中国家里办公?如果是公司派你出国办公,你就可以抵扣travel expense,机票食宿这些。需要留住各种invoice。如果食宿没有票据的话,可以参考ATO的oversea business trip 的tax ruling。
ATO 对business travel的要求:
“If you stayed away from home for one night or more, you need to keep written evidence of all expenses.
If you were away from home for six or more consecutive nights, you must use a diary or similar document to record the particulars of each business activity before your travel ends, or as soon as possible afterwards. The particulars you must record are:
the nature of the activity
the day and approximate time the business activity began
how long the business activity lasted
the name of the place where you engaged in the business activity.
Attention
Your airline ticket may show how much you paid for your air fare. You must keep records of those expenses for five years.
If your travel is for both business and private purposes, you must exclude the private expenses from your claim. If you operate your business as a company or trust, fringe benefits tax may need to be paid if the travel includes private activities“
如果没有全部的invoice,请参考TD 2013/16 :Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2013-14 income year?
http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD201316/NAT/ATO/00001
评论
举个例子, 我向公司申请, 五月1号-30号回中国, 其中五月10号-20号休假, 其他时间在中国的办事处上班.
如果是这样, 算公司派我出国办公吗? 可以抵扣travel expense吗?
谢谢
评论
你的工作一定要在中国才能完成,还是你休假的时候顺便可以在中国办公,如果是前者应该可以claim一部分机票,如果是后者,理论上是不可以的。
评论
那么应该可以把去客户办公室见客户的一部分claim?
评论
对,去见客户的部分是可以claim的。
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