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问#83
EXAMPLES ?CALCULATION OF REASONABLE DAILY OVERSEAS TRAVEL EXPENSE AMOUNTS
Allowance includes a separate meals and incidentals component
16. An employee travels to Brazil on business for two weeks and is paid a travel allowance of $300 per day ($100 for meals and incidentals and $200 for accommodation). The employee抯 annual salary is $86,000. The reasonable daily overseas travel allowance expense claim is calculated as follows:
?Schedule 1 Table 1 lists Brazil as Cost Group 2.
?Using Table 2, at a salary of $86,000 per year, the reasonable overseas travel allowance amount for meals and incidental expenses for Cost Group 2 (which covers Brazil) is $145 ($110 for three meals and $35 for incidentals).
17. The employee claims a deduction for meals and incidental expenses actually incurred of $120 per day. As the employee is claiming a deduction that is less than the reasonable amount of $145 per day, the employee does not need to keep written evidence to substantiate expenditure on meals and incidental expenses. The employee is required, however, to maintain a travel record and to keep receipts or other documentary evidence to substantiate accommodation expenses.
这是一个在e-tax里的例子，这是不是指不用保留meals and incidental expenses的收据，但要accommodation的收据？谢谢回答。 |
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楼主: luoyi727
发表于 24-10-2007 16:59:32
楼主
