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原帖由 ronwang 于 23-7-2009 23:50 发表
我在这边有FULL TIME工作. 去年过年休假回国, 顺便在国内上了跟工作相关的两个培训班. 培训机构没有给正规发票, 只开了收据, 我要求他们用英文写的. 想请问: 1. 在国内做的培训可以算是SELF-EDUCATION吗? 2. 国内的收据(非正规发票)是否能当凭证?
1:算
2:理论上可以,但是很难查证
下面是税务局关于evidence的规定
What is written evidence?
Written evidence can be:
a document from the supplier of the goods or services, showing:
the name of the supplier
the amount of the expense
the nature of the goods or services – if not shown, you may write this on the document before you lodge your tax return
the date the expense was incurred
the date of the document.
another document or combination of documents containing the information listed above.
If you use a combination of documents, the dates of the documents are not required but they need to contain the date you incurred the expense.
These documents can be in written or electronic form. They include:
bank and other financial institution statements
credit card statements
BPAY reference numbers, often also called receipt or transaction numbers
email receipts
your PAYG payment summary – individual non-business; this may show, for example, your total union fees
paper or electronic copies of documents – these must be a true and clear reproduction of the original.
evidence you have recorded yourself:
for expenses of $10 each or less, providing the total of these expenses is not more than $200
if you have been unable to obtain written evidence – for example, for toll or parking fees where you cannot get a receipt.
Your records must show the same details as a document from a supplier as described above.
Your documentation must be in English unless you incurred the expense outside Australia.
关于海外的发票是个难以查证的东西 |
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