我在幼儿园工作，明年开始带自己孩子去上。
最近被告知，幼儿园费用可以salary sacrifice，而且非常肯定可以拿到CCR但是没有CCB （已经和centrelink确认过）。
director又说，要sacrifice多少是我可以自己决定的，看是拿ccb和ccr划算，还是sacrifice划算。
有人能告诉我怎么入手算这个东西吗？
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没有人懂这方面吗？
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要看你自己的薪水和tax的比例了，如果财年底你本来也不用叫多少税当然没必要sacrifice
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我在网上用tax calculator算了一下
其实没差多少，用salary sacrifice比较省，但就省了1650
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嗯，如果有投资房什么的，最后交的税更少，更没有意义了。这个完全看个人情况
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我也salary sacrifice 幼儿园fee，一样拿ccb啊，不过我不是在幼儿园工作。这有关系吗？
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一般来说salary sacrifice cc费用的话 不可以申请ccb和ccr
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恩 算过才知道我的情况差不太多
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LZ, I highly recommend you to check this with your accountant as it seems very risky what your current employer is offering.
FBT Act 1986 does provide an FBT exemption under section 47(2) for child care facility. However, the intention of the law is to apply the exemption to an employer whose business is not child care but offer child care facility to employees so the employees may have higher productivity. For instance, some government agencies and big corporates(mining companies) either runs the facilities or allow third party operating the facilities. In this case, the employer can offer the child care free of charge and no FBT will be liable. If the employer does not wish to carry the cost, the employees can salary sacrifice so it will still be better than paying the fee from take-home pay.
However, in your case, your employer is carrying on business of providing child care. Section 47(2) may not apply, instead, section 49 regarding in-house period residual fringe benefit should apply. There is a tax concession available, however, only applies when the employer offers discount. No concession will apply if you salary package the cost.
Put in this way, when any other employers literally cannot provide in-house fringe benefit by way of salary packaging, there should be no exception for child care operators. If still in doubt, apply a private ruling from the ATO.
Secondly, you should not claim any CCB and CCR. Once you salary package the child care cost, the actual payer of the costs is your employer regardless the fund ultimately coming from your salary. Therefore, you cannot claim rebate or benefit, as you have not “paid” for child care. In most of case, let’s say you can salary package and even get the FBT exemption, the income tax saving will be outweighed by losing CCB and CCR, unless high income and number of kids.
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说实话，我已经研究了很久这个问题，到底能不能claim CCR
我们的admin和accountant都打了无数次centrelink的电话，总而言之，她们后来非常sure是可以的
我也没多问，估计是不是和我们幼儿园是not for profit organization有关
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为什么要问centrelink，不是应该问ato吗
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要申请ccr，不是问centrelink吗
她们应该也问ato了吧，我没具体的去问她们
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The amount of Child Care Rebate you may receive per child, per financial year, depends on which year it is for and your out of pocket expenses. When you salary package, the expenses are not yours.
For Child Care Benefits, it is stated on DHS website that it will have impact.
No offense to anyone at your employer or Centrelink, I don't think they fully understand the laws. Check the page 4 of this document: http://www.humanservices.gov.au/ ... es/fa002-1407en.pdf
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真的谢谢你的信息，我也一直在求证，我看了你的do cu men t，但是是关于ccb的，我不能claim ccb，这个我一直都知道。
我明天再去问问看她们怎么得知可以申请ccr的，谢谢你的专业意见
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