澳洲急请教一个与工作相关的车辆退税的问题

在澳大利亚税务



小弟平时在q的mine site工作，属于上几天再休几天的那种。

1. 回城里的那几天理论上属于我个人休息的时间，但是公司经常需要加班，比如给国内的领导写写报告翻译个东西啥的。所以我就需要晚上（白天堵车而且要交停车费）开车去城里的办公室加会班，基本上每周回来都得去个一两次。此外还有个例行事务导致我每周都必须要回一次办公室。

2. 除此以外，我们国内的领导同事或者其他访客也经常会到澳洲来工作考察或者完成其他商务事务。所以我回来休息的那几天也经常需要做些跑腿的事，比如去机场接送客人，联系酒店，或者带他们到周边不远的景点去游览，陪他们外出购物等等。

我看过ATO关于工作相关车辆的描述，但是不清楚以上两种情况到底属不属于这个范畴。肯定不是一天内往返多个工作地点，但是我的固定工作场所毕竟是mine site而不是城里的office。以上的事情确实也是跟工作相关否则我没必要去。我知道做销售的或者助理之类的如果一天内到处跑跑是可以算的，按我的职位名称我也需要做很多接待方面的事情，可就是地点方面的问题吧。

我现在很纠结，毕竟能多退回来少说几百块钱，工资本来就不多，有一点是一点，但是也不想因为这个弄得自己成天提心吊胆的。
如果ATO觉得有问题，补缴还行，万一要是罚款就划不来了。。


有没有哪位同学懂行的能给提点建议？多谢了！

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1. 回城里的那几天理论上属于我个人休息的时间，但是公司经常需要加班，比如给国内的领导写写报告翻译个东西啥的。所以我就需要晚上（白天堵车而且要交停车费）开车去城里的办公室加会班，基本上每周回来都得去个一两次。此外还有个例行事务导致我每周都必须要回一次办公室。

My understanding is that no exceptions will apply to mine employees, the general deduction principle applies. Expenses of traveling between home and place of work are generally not deductible as this expenditure is of a private nature.

However, a deduction for travel between home and work may be allowed in certain exceptional circumstances, such as:

       1.   where the home can be regarded as a base of operations

An employee's home may constitute a base of operations if the work is commenced at or before the time of leaving home to travel to work, and the responsibility for completing it is not discharged until the taxpayer attends at the work site (Taxation Ruling TR 95/34).

Your work is not commenced at or before the time of leaving home to travel to the mine site. You commence work at the mine site or office. Consequently, your home is not a base of operations.


       2.   where the taxpayer is required to carry bulky equipment to work

A deduction may be allowable if the transport costs can be attributed to the transportation of bulky equipment rather than to private travel between home and work (TR 95/34).
Question:  Do you need to carry bulky equipment to work?

       3.   where the taxpayer's job is itinerant

A deduction is allowable for the cost of traveling between home and work if an employee's work is itinerant. Taxation Ruling TR 95/34 provides guidelines for establishing whether an employee is an itinerant worker, and states that the following are indicators of itinerancy:

    1. the existence of a 'web' of work places in the employee's regular employment, that is, the employee has no fixed place of work

    2.  the employee continually travels from one work site to another. An employee must regularly work at more than one work site before returning to his or her usual place of residence.

You have a fixed place of work. You do not continually travel from one work site to another, but merely travel from home to the same mine site. Consequently, you are not engaged in itinerant work.

Therefore your car did not travel in the course of producing your assessable income and did not travel between workplaces, so there are no business kilometres.

2. 除此以外，我们国内的领导同事或者其他访客也经常会到澳洲来工作考察或者完成其他商务事务。所以我回来休息的那几天也经常需要做些跑腿的事，比如去机场接送客人，联系酒店，或者带他们到周边不远的景点去游览，陪他们外出购物等等。

If this travel is undertaken in the performance of your duties, then it is incurred in the course of gaining assessable income, this part shall be treated as allowable deductions.



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Hi Jeff, thanks for your comment.

For item 1, yes I do work have a fixed work place on mine site, but each week I have to go to office in town to fullfill some of my duties, for two part: A. copy some confidential files from site to office hard disk, B. translate documents when asked to do so. Since I would be working in office rather than mine site during those time, shouldn't it be considered as working in another place, or was it because change of work place did not happen in the same day? If the later, may I say that I back to downtown office immediately after I got back from mine site?

For item 2, at least in my jd, taking care of the visitors is one of my duties. But would ATO accept that when I take them to, say the blue mountain or blow hole, it's considered as work related activities?

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1. You job is not itinerant as you have fixed workplace, either mine site or office, therefore this part is not deductible.

2. If you get paid (either allowance or wage) for these days that you transport customers/foreign colleagues, then the expenses are incurred in the course of gaining assessable income

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ATO MT 2027 may be helpful in your case: http://law.ato.gov.au/atolaw/vie ... T2027/NAT/ATO/00001

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What if I was working on mine site in the morning, and head to downtown office the same day after I arrived in city, would that be accepted as I was travelling between two work places?

And for item 2, I should not be working during my break, but I was working some extra time and haven't received any sort of allowance, I think it depends on you define it? Say, I got paid monthly, would you consider I was paid during the break or not, it's hard to say. Similar to weekend when you don't have to work.

Thanks!

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Thanks for your input, but I find it difficult trying to comparing my situation with either doctors or solicitors, I would say it is a very unusual case.




Just curious guys, if I do claim this deductible, what would be the worst scenario? Would I get penalty even if I explained my argument, or for this amount (a bit over 2000km) only need to return the extra claimed fund?

Money is important, but I hate being agonizing worrying about being caught for fault claim, it's just not worthwhile.
So as a working visa buddy, I really don't have much to claim... sounds terrible

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What if I was working on mine site in the morning, and head to downtown office the same day after I arrived in city, would that be accepted as I was travelling between two work places?  YES


And for item 2, I should not be working during my break, but I was working some extra time and haven't received any sort of allowance, I think it depends on you define it? Say, I got paid monthly, would you consider I was paid during the break or not, it's hard to say. Similar to weekend when you don't have to work.   Technically speaking, you need to show the ATO that you were actually working on these weekends. Things like a letter from your employer to confirm that you are required to use your MV to carry out some weekend duties. If you can get that, you shall be able to claim this deduction.

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Thanks Jeff!

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Hate to say that but the answer could be different. Issues to be considered include:

Why you need to get back to office? what do you mean by "fulfil duty". The ATO may treat that as insignificant to warrant a business travel. It seems you have different purposes going back to the office and you may go back to home first then travel to office. In general, if your home is on the way from mining site to office, more change all business travel, if not, the travel to office when you are requested to do so once a week is private.

For 2nd issue, does your employer reimburse you any costs? Hard to believe they will ask you drive own car to do some work. Again, the answer depends on your job. If you are required to do so on a regular basis, the travel more likely is private in nature. If such task is ad hoc, you will have more chance to treat it as business.

For peace of mind, apply a private ruling. This topic is very complicate and does reply on background facts for each trip.

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Thanks Simon,

Well, a few of my accountant friends said yes, while some others said no.

I really don't know what to do. Consider the 31st is coming, I would rather submit with a few kilometers deducted, and if they call me and explain to me, I would know which purpose is deductible and which is not? Would be much easier for next year.

My only concern is, would there be any penalty for this kind of fault claim? Or simply return nondeductible value. Especially if there is no amended assessment before tax return, but inquire after a few years, that would be annoying.

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Most likely there will be no penalty if you engage an accountant even just do it yourself but interest may still apply.

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If that's the case, I really shouldn't spend much time on this.

Just curious, I mean if I just fill in something even around 5k km each year, and deposit in interest bearing account, I would lost nothing even if tax office ring me and return the extra fund+interest without penalty, while the probability of being investigated and audited is very low?? I mean from the economic perspective, that sounds like a good deal? I don't think I'm gonna do that, just wondering

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The ATO interest rate is way higher and you will be in the close watch list. The ATO does not need to manually look in the tax returns. Everything computerised so just a matter of setting up a data mining and send a letter to all involved.

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Thanks Simon!

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请教Jeff & Simon,

1. 在financial year里买了辆新车，新车和老车可以用不同方法扣税吗，比如旧车用cents per kilo, 新车log book method?
2. 如果同一个financial year只能用一种方法扣税，今年用cents per kilo,明年同一辆车可以改用log book method吗？

谢谢！
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