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原帖由 guigua 于 28-8-2009 23:21 发表
我在北京没收入，工资都是澳洲公司发给我，在北京<180天，我是澳洲contractor，澳洲雇主不给我任何报销、补贴在北京开私车从家去用户办公室办公事，咋抵税？在澳洲可以按$0.7/公里(3L排量)抵税
传说中的打工贵族阿
i think you can cliam running cost and occupancy expenses of your home office because you are sole trader, but you also subject to personal service income rule which will stop you to claim occupancy expenses such as:Rent, mortgage interest, rates and land tax, Payments to associates for support work
(non-principal work),Super contributions for associates who do support
work (non-principal work)
deduction you claim is following(if you incur them for income produce purpose):
■ gaining work – for example advertising, tendering and quoting
for work
■ registration and licensing fees
■ insuring against loss of income, earning capacity or liability
for acts or omissions in the course of earning income
■ public liability and professional indemnity insurance
■ salary or wages for an arm’s length employee (not an
associate)
■ reasonable amounts paid to an associate for principal work
■ complying with workers’ compensation law, including
premiums for workers compensation
■ super contributions for the benefit of the individual or an
arm’s length employee (not an associate)
■ running expenses for a home office – for example, heating
and lighting (but not rent, mortgage interest, rates or land
taxes)
■ depreciation of income-producing assets
■ bank and other account keeping fees and charges
■ tax-related expenses, such as the cost of preparing and
lodging tax returns or activity statements
■ contributions to a super fund on behalf of an arm’s length
employee
This is not a complete list of what you can claim because what
contractors do, and how they do it, varies. |
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楼主: luoyi727
发表于 24-8-2009 17:25:39
楼主
