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[个人理财] 关于TR的避税:LAFHA的一些要求

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1#
发表于 22-12-2010 14:33:13 | 只看该作者 回帖奖励 |倒序浏览 |阅读模式

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之前看到过一些关于LAFHA的介绍,Living Away From Home Allowance大致是讲雇主可以给雇员提供一定金额的补助,享受免税。去问了一下HR,得到的答复是不适用。理由是,这种补助一定要是as a result of the employer’s work requirement and that the Living Away From Home aspect is only a temporary requirement and not a permanent one。


做为permanent eployee,就不能说你到澳洲来是短期的,所以公司不能提供。


给后来的TX做参考吧,如果要想享受这种避税,一开始就得跟雇主谈好。不知道小公司或者中国公司的澳洲分部在这个操作上会不会灵活一点。之前听说不少UK过来和TR通过这种途径避税,难道都是合同上写好,只在这边短驻的?

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参与人数 1威望 +5 收起 理由
bio + 5 没错,一开始就要签contractor

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2#
发表于 22-12-2010 17:34:22 | 只看该作者
LAFHA, my understanding, has nothing to do with your job status. It is not from your employer, it is a form of tax exemption simply because you are a foreign resident who is CURRENTLY working in Australia. As long as you are on 457, earn more than 50k ( I don't know the cutoff salary for 2010), you are qualified for LAFHA.

Talk to SmartSalary.com,  let them take care all paper work. LAFHA, gives you some extra $. Do it asap, cuz it is NOT retroactive.

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参与人数 2威望 +30 收起 理由
palaogong + 20 谢谢分享!
2late + 10 谢谢分享!请问你是自己办过吗?能说说具体 ...

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3#
 楼主| 发表于 23-12-2010 12:31:29 | 只看该作者
原帖由 atraveller 于 22-12-2010 17:34 发表
LAFHA, my understanding, has nothing to do with your job status. It is not from your employer, it is a form of tax exemption simply because you are a foreign resident who is CURRENTLY working in Austr ...


谢谢分享!不过你说的这家agent 也要求提供雇主的,看上去并不是跟雇主完全没关系呢。
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4#
发表于 23-12-2010 13:41:11 | 只看该作者
I did mine, and few other poeple I know, throught SamrtSalary. Very simple. SmartSalary gave two forms to me, filled them out, one sent to your HR and one back to SmartSalary. Basically, your HR has to agree to "put" $ aside and "transfer" to agent, mine is SmartSalary',  agent takes tiny mount fee and put the rest $ into your bank account. YOur employer  pays nothing extra.

Check with the agent whom your company contracts to its salary packaging business.

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参与人数 1威望 +20 收起 理由
老林 + 20 谢谢分享!

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5#
 楼主| 发表于 24-12-2010 10:47:34 | 只看该作者
thank, but seems we don't outsource our salary package business. instead, our internal service center does that work.
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6#
 楼主| 发表于 5-1-2011 12:28:24 | 只看该作者
I have talked with  SamrtSalary guys, and since my employer is no in their list, they cannot help me on this. The guy suggested I speak to my HR/payroll team - that's what I did and the answer was NO.
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7#
发表于 5-1-2011 13:03:33 | 只看该作者
做年度退税时,税率标准有个resident or non resident之分。而这与你在这个财政年度内在澳洲工作生活的时间有关,假如你是工作签证,但是工作和居住条件满足resident要求,你也是按照resident的税率标准退税。到时候可以咨询一下会计师。

这里有一些例子,
http://www.ato.gov.au/individual ... =/content/36280.htm
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8#
 楼主| 发表于 5-1-2011 14:19:54 | 只看该作者
原帖由 Rondy 于 5-1-2011 13:03 发表
做年度退税时,税率标准有个resident or non resident之分。而这与你在这个财政年度内在澳洲工作生活的时间有关,假如你是工作签证,但是工作和居住条件满足resident要求,你也是按照resident的税率标准退税。到时候 ...


谢谢分享!
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9#
发表于 5-1-2011 14:39:46 | 只看该作者
Sorry to heard that.

OBS: you have to talk to RIGHT person who really know salary packaging for 457 visa holder.  

I don't understand your employer's position, LAFHA doesn't cost them anything, why your employer couldn't be more supportive for you. The fact that you are 457 holder already indicates you "live away from home".

Can you negotiate with your employer? All 457 holders I know soon or later get their LAFHA.
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10#
发表于 5-1-2011 14:51:16 | 只看该作者
多谢分享,学习了,我们之前听说过这个,但是后来居然忘记了,今天晚上就去看看。
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11#
 楼主| 发表于 5-1-2011 16:20:47 | 只看该作者
原帖由 atraveller 于 5-1-2011 14:39 发表
Sorry to heard that.

OBS: you have to talk to RIGHT person who really know salary packaging for 457 visa holder.  

I don't understand your employer's position, LAFHA doesn't cost them anything, ...


Thanks for your suggestion. But I don't feel there is any chance to renegotiate. Here is the reply I got from our payroll team, and you can see the wording is quite tough. What can I say about this? Overseas assignment is very common in this global company, and I don't think my case is the only one. Maybe the management just don't want to take any risk of being imcompliant / dishonest, as it's a sort of 擦边球 according to the explanation.

What needs to be understood is that your employer must be paying you an amount to compensate for you having to live away from your usual place of residence as a result of the employer’s work requirement and that the Living Away From Home aspect is only a temporary requirement and not a permanent one. If XXX had required you to come to Australia to work for a fixed term of say two years, then we could have offered you a LAFHA as your role was temporary or for a fixed term. As XXX hired you for a permanent/indefinite role, XXX is not able to say that it requires to you to work at another location on a temporary basis.

The terms of your employment offer reflect the nature of your role as permanent – not for a fixed term or temporary period - and include benefits to assist with your relocation; it does not include benefits to assist with your return to China. Your XXX sponsored 457 Visa entitles you to work here for four years and the intention is that you will either obtain Permanent Residency or, failing that, the current 457 visa will be extended.

In one respect you are living away from your usual home and have an intention of returning there at some stage – however that is not of itself sufficient to qualify the employer in offering you a LAFHA – it also depends on the employer’s perspective. That is, does the employer require the employee to go and work in a location different to where they are presently living and working for a fixed term or temporary period - this is also most relevant in whether a LAFHA can be offered.

XXX has reviewed this situation with the ATO several times, and continues to monitor changes to the tax rules as they occur, but it is the opinion of the ATO and our own tax advisors that to offer LAFHAs to employees in your circumstances would be against current tax laws and there are significant tax and commercial consequences for both the employer and the employee if all necessary conditions for offering a LAFHA are not met.

[ 本帖最后由 2late 于 5-1-2011 16:23 编辑 ]
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12#
 楼主| 发表于 5-1-2011 16:30:18 | 只看该作者
目前看来,只能把此事先放放,过一阵再通过别的渠道问问。希望能象atraveller说的那样,只是没问对人罢。
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13#
发表于 10-1-2011 01:17:58 | 只看该作者
permanent很难弄,合同本身说明你是要一直待下去的。

估计通过中介可以把合同拆成contractor再和你签,这样就符合申请条件了。这个改动就大了,雇主不乐意很正常。

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参与人数 1威望 +20 收起 理由
2late + 20 谢谢分享!功课没做好,早知道就签成contra ...

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14#
 楼主| 发表于 10-1-2011 10:02:38 | 只看该作者
原帖由 bio 于 10-1-2011 01:17 发表
permanent很难弄,合同本身说明你是要一直待下去的。

估计通过中介可以把合同拆成contractor再和你签,这样就符合申请条件了。这个改动就大了,雇主不乐意很正常。


原来是这样啊,看来没戏了。只能争取早点拿PR。好惨,福利没有,税也避不了。
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15#
发表于 10-1-2011 15:06:58 | 只看该作者
LAFHA is not” creative” thing ( 擦边球 as you said).  The organization I work for hires international recruitments all over the world.  It operates everything according to the book.

Your employer is still talking about  Salary Package for internationals, but LAFHA is a form of Salary Packaging for 457 holder.  Your 457 status should override your employment status. You are eligible for LAFHA until your visa status is changed.

Anyway, this is a strange aspect of living in Australia, my accountant and 2 ATO officers, whom I had inquired, had given me wrong info on two tax saving issues, instead of passing my inquiry to right person.
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16#
 楼主| 发表于 10-1-2011 15:50:12 | 只看该作者
原帖由 atraveller 于 10-1-2011 15:06 发表
LAFHA is not” creative” thing ( 擦边球 as you said).  The organization I work for hires international recruitments all over the world.  It operates everything according to the book.

Your employer ...


are the international empoyees in ur organization all contractors or permanent ones? It seems this is a key point here.
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17#
发表于 10-1-2011 16:42:31 | 只看该作者
Both. But your visa status will be reviewed every year for that.
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18#
 楼主| 发表于 10-1-2011 18:36:07 | 只看该作者
原帖由 atraveller 于 10-1-2011 16:42 发表
Both. But your visa status will be reviewed every year for that.


thx for sharing...
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19#
发表于 12-12-2011 15:21:00 | 只看该作者
LAFHA会比较多的话,是不是先不申请PR比较合算。貌似拿到PR后的福利(Family Tax Benifit到一定工资也拿不到)还不如LAFHA。Medical Levy (3%的话)也比457签证的商业保险贵。等2年以后856还可以不用Skill Assessment.
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20#
发表于 29-1-2012 21:13:27 | 只看该作者
LAFHA跟你在公司是permanent或者是contract没有关系,leaving away from home只跟你目前签证有关系。你可以去LAFHA网站上看看,他们上面也有case study,他们也提到了有很多公司没有这个给员工,你需要跟你雇主说明,然后介绍给他们这个

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参与人数 1威望 +50 收起 理由
atraveller + 50 that's right.

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