Year+end+tax+FBT

http://www.oursteps.com.au/bbs/forum.php?mod=viewthread&&action=printable&tid=99990

=新足迹 = **标题:** 年底税务知识分享-FBT,Salary Packaging or Salary Sacrifice-(5)Novated Lease & Associa **[|[打印本页]]**

**作者:** simonwang **时间:** 2008-6-22 19:01 **标题:** 年底税务知识分享-FBT,Salary Packaging or Salary Sacrifice-(5)Novated Lease & Associa

//本帖最后由 simonwang 于 2014-1-9 12:45 编辑//

(1)背景篇@http://www.oursteps.com.au/bbs/viewthread.php?tid=98735&highlight= (2)基本术语篇 http://www.oursteps.com.au/bbs/viewthread.php?tid=98741&page=1&extra=page%3D1#pid1590452 (3)雇主及项目分类篇 @http://www.oursteps.com.au/bbs/viewthread.php?tid=98876 (4)实例小结篇 @http://www.oursteps.com.au/bbs/viewthread.php?tid=99069 (6)常见Exempt Items篇@http://www.oursteps.com.au/bbs/viewthread.php?tid=482522

__**免责声明：本文仅供参考，不构成税务分析. **__

最近一直在忙年报的最后修改，没有时间上来发新贴，请谅解. 终于要介绍Fringe Benefit Tax中我个人认为最有价值的部分了: Novated Lease.

通过前面几篇的介绍，大家应该有点初步认识，对于身处普通行业的我们，要想利用好FBT来减少自己个人所得税实在是不容易，只有极少Exempt Items才可以，而且还被新的预算取消了笔记本电脑及其相关的项目. 因此，车辆更凸显其重要性了.

Salary package/salary sacrifice并非什么车辆都可以，一定是要租赁的车辆，也就是说已经个人购买下来的车辆不适用. 与普通的租赁合同（两方合同）不同，Novated Lease,其实是一个三方协议：Financier, Employer and Employee. 你的雇主在法律上拥有这车辆（所以员工违反交规，雇主会收到罚单的），提供给员工使用，员工用税前收入支付租赁费用和行车费用给出租公司（由此而构成非现金类的福利了）以及支付ＦＢＴ给雇主.

一般而言，在租赁期满后，员工要支付残值，购买下该车辆. 或者也可以利用拍卖的方式，用出售车辆的收入支付残值，如果有结余，不必缴纳个人所得税. 但也有一种特别的Novated Lease是签订在特定的归还车辆的条件上的，此种租赁员工可以期满归还给租赁公司，当然，对于车辆保养的状况以及车辆里程数等方面极为严格，故不常见.

Novated Lease 根据车辆的性质，又可以分为Car, Vehicle Other Than Car and Motorbike三种，后两者比较罕见，所以介绍最常见的Car吧！

前面介绍不同的包装项目的时候，把Novated Lease归为Concessional Item，也就是说福利的数值和FBT Taxable Value完全没有逻辑关系. 或者说若有＄１的这一类福利（Salary Sacrifice $1），也是就说个人所得税应税额减少了＄１，FBT Taxable Value却不是由此决定的. 那么，如何决定Novated Lease的FBT Taxable Value呢？为此，必须了解两种不同的决定方法：**Statutory Formula Method and Operating Cost Method**.

<span style="background-color: rgba(255,255,255,0);">1. **Statutory Formula Method** 这一种计算方法基本占了Novated Lease的99%，一般适用于员工因公用车的里程数不高的情况下. 根据现行法律，一共有四个Statutory Rates.

<span style="background-color: rgba(255,255,255,0);">Mileage(km) Statutory Rates <span style="background-color: rgba(255,255,255,0);">0-14999 26% <span style="background-color: rgba(255,255,255,0);">15000-24999 20% <span style="background-color: rgba(255,255,255,0);">25000-40000 11% <span style="background-color: rgba(255,255,255,0);">40001+ 7%

<span style="background-color: rgba(255,255,255,0);">在用这一种方法计算Novated Lease的FBT Taxable Value时，要先确定员工这一FBT年度的总里程数（不管因私因公的里程，不满一年的要折算成一年），然后取相应的Statutory Rate，

<span style="background-color: rgba(255,255,255,0);">__**FBT Taxable Value = 车辆基本价格 * Statutory Rate**__

<span style="background-color: rgba(255,255,255,0);">这里的基本价格，是车辆市场价格减去Rego and Stamp Duty的余额.

<span style="background-color: rgba(255,255,255,0);">举个例子，Simon的车子的基本价格是$30,000，从2007年5月1日签订了Novated Lease的协议，当天的起始里程数是20公里. 到了2008年3月31日（FBT year end）的截至里程数是23010公里.

<span style="background-color: rgba(255,255,255,0);">先来确定Statutory Rate，从2007年5月1日到2008年3月31日，总共335天，总行驶里程 = 23010-20 = 22990公里，折合成年度数值 = （22990/335）* 366 = 25117公里，注意闰年哦. 结合前面的表格，Statutory Rate就是11%.

<span style="background-color: rgba(255,255,255,0);">那么，FBT Taxable Value = $30,000 * 11% * 335 / 366 = $3,020

<span style="background-color: rgba(255,255,255,0);">A. 假设Simon就职于Full FBT Employer，他要交纳的福利税就是 <span style="background-color: rgba(255,255,255,0);">FBT liability = Fringe Benefit Taxable Value * Gross Up rate * Fringe Benefit Tax rate <span style="background-color: rgba(255,255,255,0);">　　　　　 = $3,020 * 2.0647 * 46.5% = $2,899.46

<span style="background-color: rgba(255,255,255,0);">B. 假设Simon就职于Rebatable FBT Employer，他要交纳的福利税就是 <span style="background-color: rgba(255,255,255,0);">FBT liability = Fringe Benefit Taxable Value * Gross Up rate * Fringe Benefit Tax rate * 52% <span style="background-color: rgba(255,255,255,0);">　　　　　 = $3,020 * 2.0647 * 46.5% * 52% = $1,507.72

<span style="background-color: rgba(255,255,255,0);">C. 假设Simon就职于PBI or Charity Employer，由于Gross Up Value = Fringe Benefit Taxable Value * Gross Up rate = $6,813.51，分别小于各自的豁免额，17k and 30k，所以就根本不用交福利税了.

<span style="background-color: rgba(255,255,255,0);">而与此同时，在汽油价格与时俱进的今天，几乎所有车辆的费用都可以由员工的税前收入支付了，比如：租车费，汽油，保险，Rego，维护等等. 收费公里的买路钱，罚款，一般情况下的停车费以及车辆最后残值的支付，不属于此列. 就情况A而言，不管你的年税前收入多少，车辆开支的多少，你的FBT liability是锁定的. 假设年薪在＄５００００，年车辆开支＄１００００. 那么节省的个人所得税= [$10000/ (1-31.5%)] - $10000 = $4,598.54，扣除福利税的$3,168.28，一年下来，可以节省税前收入＄１４３０．２６. 实际上的车辆开支可能更高，那么所节省的部分就更高了. 而年里程数越高，FBT liability就越低，节省的也多了. （你将因为更多污染环境而得到实惠 ）

<span style="background-color: rgba(255,255,255,0);">2. **Operating Cost Method**

<span style="background-color: rgba(255,255,255,0);">此种方法的FBT Taxable Value与年里程数没有关系，但与因公用车的％成反比. 一般而言，因公比例相对较高的情况下，才适用此类方法. 具体公式是：

<span style="background-color: rgba(255,255,255,0);">__**FBT Taxable Value = Total Operating Cost * Percentage of Private Use**__

<span style="background-color: rgba(255,255,255,0);">仍依前面的例子，假如Simon有８０％的里程是因公的，那么 <span style="background-color: rgba(255,255,255,0);">FBT Taxable Value = Total Operating Cost * Percentage of Private Use=$10000 * 20% =$2000.

<span style="background-color: rgba(255,255,255,0);">这里的Total Operating Cost 包括了前面所说的租车费，汽油，保险，Rego，维护等等. 得到FBT Taxable Value，再进一步根据雇主类型计算福利税的金额.

<span style="background-color: rgba(255,255,255,0);">几点小结：

<span style="background-color: rgba(255,255,255,0);">员工的收益：各项支出都可以从税前收入支付，所以税前收入越高，收益越大. 如果安排合理的部分税后收入去抵扣FBT Taxable Value（以后介绍），还可以免除ＦＢＴ和Reportable Fringe Benefit. 这样不仅减少个人所得税，还能减少Medicare Levy and Medicare Surcharge.

<span style="background-color: rgba(255,255,255,0);">有观点认为租车还要付利息，不过现在的租车利率一般在９－１１％，省下来的购车费存在银行也有不少利息. 更何况能把自己支付的关于车的ＧＳＴ按照Input Tax Credit拿回来（等于增加了税前收入，需要交纳所得税）.

<span style="background-color: rgba(255,255,255,0);">缺点就是计算以及相关法律很麻烦，须注意的事项很多，不是每个雇主都愿意的. 特别是豪华车，交纳公司所得税的雇主更会有所损失（别问我为什么，更是复杂的计算 ）. Operating Cost Method的车辆必须保留logbook至少５年一次，每次１２周，比较繁琐的.

<span style="background-color: rgba(255,255,255,0);">总体而言，利大于弊，适用Statutory Formula Method的车辆越便宜越好，年里程数最好至少在１５０００公里以上. 现在油价飞涨，用税前收入支付，诱惑还是蛮大的. 适用Operating Cost Method的车辆自然是因公比例越高越好. 如果雇主愿意，自然建议采用.

<span style="background-color: rgba(255,255,255,0);">[ //本帖最后由 simonwang 于 2012-4-14 20:07 编辑// ]

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2008-6-22 19:01

<span style="background-color: rgba(255,255,255,0);">waken

<span style="background-color: rgba(255,255,255,0);">**作者:** rogerk **时间:** 2008-6-22 21:33

<span style="background-color: rgba(255,255,255,0);">收藏. . . 好贴

<span style="background-color: rgba(255,255,255,0);">**作者:** 一炷香 **时间:** 2008-6-22 22:41

<span style="background-color: rgba(255,255,255,0);">又见simonwang，现收藏着

<span style="background-color: rgba(255,255,255,0);">**作者:** 一炷香 **时间:** 2008-6-23 13:14

<span style="background-color: rgba(255,255,255,0);">又要来提问了，呵呵.

<span style="background-color: rgba(255,255,255,0);">1. 什么算rebatable employer？常见的有哪些阿？

<span style="background-color: rgba(255,255,255,0);">2.以前公司有给一个employee提供fringe benefit. 但是车是用他的名字lease的，他每个星期sacrifice 400左右的工资. 公司代他向financier每个月支付600多还款，代他支付保险，rego. 但是service的钱是他先付，公司再reimburse him. 我一直觉得严格来讲这个不算novated lease，因此也就不能算car fringe benefit，因为车是在雇员名下. 冲其量，这个也就是expense fringe benefit. 但是公司的会计师说这个仍然可以算car fringe benefit.

<span style="background-color: rgba(255,255,255,0);">**作者:** 老song **时间:** 2008-6-23 22:26

<span style="background-color: rgba(255,255,255,0);">又看到新帖了. 顶一个. 收藏了慢慢看. 感谢分享.

<span style="background-color: rgba(255,255,255,0);">**作者:** 韬光养晦 **时间:** 2008-6-23 22:36

<span style="background-color: rgba(255,255,255,0);">慢慢研究

<span style="background-color: rgba(255,255,255,0);">**作者:** stupidcat **时间:** 2008-7-1 23:13

<span style="background-color: rgba(255,255,255,0);">想請問如果我公司給我的是basic salary + car allowance (現拿拿的銀子, 說都是給我用作汽油, 維修等等之類的開支的), 那應該怎麼算? 搞salary sacrifice有好處嗎? <span style="background-color: rgba(255,255,255,0);">P.S.: 我是自購車的

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2008-7-6 22:52

> <span style="background-color: rgba(255,255,255,0);">原帖由 //一炷香// 于 2008-6-23 13:14 发表

> <span style="background-color: rgba(255,255,255,0);">又要来提问了，呵呵.

> <span style="background-color: rgba(255,255,255,0);">1. 什么算rebatable employer？常见的有哪些阿？

> <span style="background-color: rgba(255,255,255,0);">2.以前公司有给一个employee提供fringe benefit. 但是车是用他的名字lease的，他每个星期sacrifice 400左右的工资. 公司代他向financier ...

<span style="background-color: rgba(255,255,255,0);">1. 最常见的公立学校的老师，不包括大学；宗教机构员工，工会员工. 以前帖子说过哦，不认真 <span style="background-color: rgba(255,255,255,0);">2. 车名义上是雇主的，但是在签订租车协议的时候，是员工自己去签的. 至于他每个月少付钱，是因为雇主可以拿回ITC(GST退款)弥补差额. 或者说他支付的400多其实是根据租车费用减去GST算出来的.

<span style="background-color: rgba(255,255,255,0);">[ //本帖最后由 simonwang 于 2008-7-6 22:55 编辑// ]

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2008-7-6 23:05

> <span style="background-color: rgba(255,255,255,0);">原帖由 //stupidcat// 于 2008-7-1 23:13 发表

> <span style="background-color: rgba(255,255,255,0);">想請問如果我公司給我的是basic salary + car allowance (現拿拿的銀子, 說都是給我用作汽油, 維修等等之類的開支的), 那應該怎麼算? 搞salary sacrifice有好處嗎?

> <span style="background-color: rgba(255,255,255,0);">P.S.: 我是自購車的

<span style="background-color: rgba(255,255,255,0);">salary sacrifice从我个人见解而言，都是有好处的，如果符合两个条件：1. 可以保证每年行车里程数，2. 车价不至于过高. 但是Case by case.

<span style="background-color: rgba(255,255,255,0);">car allowance 不属于FBT.

<span style="background-color: rgba(255,255,255,0);">**作者:** eric2007 **时间:** 2008-7-7 12:36

<span style="background-color: rgba(255,255,255,0);">thanks for sharing

<span style="background-color: rgba(255,255,255,0);">**作者:** stupidcat **时间:** 2008-7-8 18:09

> <span style="background-color: rgba(255,255,255,0);">原帖由 //simonwang// 于 2008-7-6 23:05 发表

> <span style="background-color: rgba(255,255,255,0);">salary sacrifice从我个人见解而言，都是有好处的，如果符合两个条件：1. 可以保证每年行车里程数，2. 车价不至于过高. 但是Case by case.

> <span style="background-color: rgba(255,255,255,0);">car allowance 不属于FBT.

<span style="background-color: rgba(255,255,255,0);">thank you

<span style="background-color: rgba(255,255,255,0);">**作者:** stupidcat **时间:** 2008-7-8 18:26

> <span style="background-color: rgba(255,255,255,0);">原帖由 //simonwang// 于 2008-7-6 23:05 发表

> <span style="background-color: rgba(255,255,255,0);">salary sacrifice从我个人见解而言，都是有好处的，如果符合两个条件：1. 可以保证每年行车里程数，2. 车价不至于过高. 但是Case by case.

> <span style="background-color: rgba(255,255,255,0);">car allowance 不属于FBT.

<span style="background-color: rgba(255,255,255,0);">thank you

<span style="background-color: rgba(255,255,255,0);">**作者:** anitalx **时间:** 2008-7-8 19:16

<span style="background-color: rgba(255,255,255,0);">哎，两年前公司给大家提供 Novated Lease机会 <span style="background-color: rgba(255,255,255,0);">当时公司前景不明，就没加入 <span style="background-color: rgba(255,255,255,0);">两年过去了，公司依然健在，但搬到距离家更加远的地方，再加上这个油价，真是后悔啊！！

<span style="background-color: rgba(255,255,255,0);">**作者:** sail **时间:** 2008-7-18 23:08

<span style="background-color: rgba(255,255,255,0);">太感谢了！及时雨啊！我正在被CA TAXATION 的EP 关于FBT 的一题搞得头昏脑胀，就是没搞懂车子既然都算公司买了，员工还交LEASE PAYMENT 干吗？既然车子不是什么豁免项目，包装了有什么好处？这下豁然开朗，这个周末可以把EP搞定了.

<span style="background-color: rgba(255,255,255,0);">还有一个问题：如果一个员工被派去国外工作一年，他的电脑，汽车，Membership fee, 外派津贴等等等等都包装了，他在新加坡纳税. 那么他还需要在澳洲交FBT吗？ <span style="background-color: rgba(255,255,255,0);">只要他和澳洲雇主的雇佣关系存在，他就得在澳洲交FBT，对吗？

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2008-7-19 01:03

> <span style="background-color: rgba(255,255,255,0);">原帖由 //sail// 于 2008-7-18 23:08 发表

> <span style="background-color: rgba(255,255,255,0);">太感谢了！及时雨啊！我正在被CA TAXATION 的EP 关于FBT 的一题搞得头昏脑胀，就是没搞懂车子既然都算公司买了，员工还交LEASE PAYMENT 干吗？既然车子不是什么豁免项目，包装了有什么好处？这下豁然开朗，这个周末可 ...

<span style="background-color: rgba(255,255,255,0);">不知澳洲是否有与新加坡签订避免双重征税协议，是的话，你那位朋友应该没有FBT，税法上不属于澳洲居民啊. 但是，如果在澳洲还有部分该雇主提供的收入，比如Live away from home allowance之类的，可能有FBT了.

<span style="background-color: rgba(255,255,255,0);">**作者:** sail **时间:** 2008-7-19 18:10

> <span style="background-color: rgba(255,255,255,0);">原帖由 //simonwang// 于 2008-7-19 01:03 发表

> <span style="background-color: rgba(255,255,255,0);">不知澳洲是否有与新加坡签订避免双重征税协议，是的话，你那位朋友应该没有FBT，税法上不属于澳洲居民啊. 但是，如果在澳洲还有部分该雇主提供的收入，比如Live away from home allowance之类的，可能有FBT了.

<span style="background-color: rgba(255,255,255,0);">不好意思，这个不是真事，是我作业里的一个题目

<span style="background-color: rgba(255,255,255,0);">[ //本帖最后由 sail 于 2008-11-16 11:30 编辑// ]

<span style="background-color: rgba(255,255,255,0);">**作者:** qisiwole **时间:** 2008-7-19 18:36

> <span style="background-color: rgba(255,255,255,0);">原帖由 //sail// 于 2008-7-19 18:10 发表

> <span style="background-color: rgba(255,255,255,0);">不好意思，这个不是真事，是我作业里的一个题目，题目如下：

> <span style="background-color: rgba(255,255,255,0);">Assume Billy is entitled to and is paid a $24,000 LAFHA for the period 1/1/08 to 31/3/08 and packaged all four items (car,laptop, membership ...

<span style="background-color: rgba(255,255,255,0);">看第一句回答就是错了，

<span style="background-color: rgba(255,255,255,0);">继续往下看ING

<span style="background-color: rgba(255,255,255,0);">**作者:** 猫本女生 **时间:** 2008-10-18 09:13

<span style="background-color: rgba(255,255,255,0);">支持！！！

<span style="background-color: rgba(255,255,255,0);">**作者:** 意蓝 **时间:** 2008-11-2 20:55

<span style="background-color: rgba(255,255,255,0);">我之前还一直以为CAR ALLOWANCE是FBT呢

<span style="background-color: rgba(255,255,255,0);">**作者:** motojazz **时间:** 2009-1-9 08:22

<span style="background-color: rgba(255,255,255,0);">our company have nominated novated lease company to deal with, can i find an other company to do these?

<span style="background-color: rgba(255,255,255,0);">if company are not allow to deal with the 3rd navated company, how can i claim sacrifice tax benifit at the end of financial year?

<span style="background-color: rgba(255,255,255,0);">**作者:** 丹儿 **时间:** 2009-1-9 08:34

<span style="background-color: rgba(255,255,255,0);">Simon版, Novated lease必须是brand new car吗？ <span style="background-color: rgba(255,255,255,0);">如果dealer哪儿的demo car或者near new car可以同样操作吗？谢谢

<span style="background-color: rgba(255,255,255,0);">**作者:** Artcore **时间:** 2009-1-11 05:31 **标题:** 回复 22# 的帖子

<span style="background-color: rgba(255,255,255,0);">应该可以, 不在乎新旧车.

<span style="background-color: rgba(255,255,255,0);">**作者:** LONELYMELBOURNE **时间:** 2009-1-22 22:09

<span style="background-color: rgba(255,255,255,0);">If you are my manager, I think i can benefit more.....

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2009-2-8 19:30

> <span style="background-color: rgba(255,255,255,0);">原帖由 //LONELYMELBOURNE// 于 2009-1-22 23:09 发表

> <span style="background-color: rgba(255,255,255,0);">If you are my manager, I think i can benefit more.....

<span style="background-color: rgba(255,255,255,0);">???此话怎讲？

<span style="background-color: rgba(255,255,255,0);">**作者:** 糊里糊涂 **时间:** 2009-3-17 07:03

<span style="background-color: rgba(255,255,255,0);">回头再K书.很有价值大BBS.

<span style="background-color: rgba(255,255,255,0);">**作者:** adline0109_cn **时间:** 2009-3-18 18:16

<span style="background-color: rgba(255,255,255,0);">那相当于不是买车而是租用公司的车使用，但是这个LEASING TERM一般选几年比较好呢？那如果我签了4年的，工作2年后从这个公司RESIGN了， 那这个钱要怎么算啊？

<span style="background-color: rgba(255,255,255,0);">**作者:** maomaowa **时间:** 2009-6-16 22:42

<span style="background-color: rgba(255,255,255,0);">太好了，一直想了解这个东东. . . . . 今天才找到！

<span style="background-color: rgba(255,255,255,0);">**作者:** rayrino **时间:** 2009-6-30 23:13 **标题:** 为什么车越便宜越好，能给明示吗？

<span style="background-color: rgba(255,255,255,0);">多少算便宜？我想买个25k到30k的车，这个算便宜了吗？

<span style="background-color: rgba(255,255,255,0);">**作者:** 蓝色热带鱼 **时间:** 2010-1-5 11:16 **标题:** 回复 1# 的帖子

<span style="background-color: rgba(255,255,255,0);">the 1st statutory fomular method的最后: 而与此同时，在汽油价格与时俱进的今天，几乎所有车辆的费用都可以由员工的税前收入支付了，比如：租车费，汽油，保险，Rego，维护等等. 收费公里的买路钱，罚款，一般情况下的停车费以及车辆最后残值的支付，不属于此列. 就情况A而言，不管你的年税前收入多少，车辆开支的多少，你的FBT liability是锁定的. 假设年薪在＄５００００，年车辆开支＄１００００. 那么节省的个人所得税= [$10000/ (1-31.5%)] - $10000 = $4,598.54，扣除福利税的$3,168.28，一年下来，可以节省税前收入＄１４３０．２６. <span style="background-color: rgba(255,255,255,0);">[$10000/ (1-31.5%)] - $10000是税前收入吧?是不是还要乘以税率31.5%才能得出税额呢？我菜鸟一只，谢谢指导哦

<span style="background-color: rgba(255,255,255,0);">[ //本帖最后由 蓝色热带鱼 于 2010-1-5 12:21 编辑// ]

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2010-1-5 21:52

<span style="background-color: rgba(255,255,255,0);">节省**税前收入**＄１４３０．２６，不是cash in hand.

<span style="background-color: rgba(255,255,255,0);">**作者:** 蓝色热带鱼 **时间:** 2010-2-18 14:21 **标题:** thanks for answering

<span style="background-color: rgba(255,255,255,0);">:) :) :) :)

<span style="background-color: rgba(255,255,255,0);">**作者:** onestep **时间:** 2010-4-27 12:13

<span style="background-color: rgba(255,255,255,0);">Thanks lz for sharing your knowledge. <span style="background-color: rgba(255,255,255,0);">Question: <span style="background-color: rgba(255,255,255,0);">My colleagues swapped their cars halfway through the year which increased the complexity of calculation obviously. I'm calculating using both methods and comparing the figure. By using operating method, do I need to apportion the fuel, rego, maintenance and insurance fees by the days they travelled? <span style="background-color: rgba(255,255,255,0);">And is it normal when there is a big difference between the two figures that I calculated through both methods? <span style="background-color: rgba(255,255,255,0);">Thanks in advance for your assistance.

<span style="background-color: rgba(255,255,255,0);">**作者:** 锁尔仁尼琴 **时间:** 2010-5-11 18:23

<span style="background-color: rgba(255,255,255,0);">请问，如果按照第二种方法计算2. Operating Cost Method来计算FBT的话，怎么区别private use和business use呢？

<span style="background-color: rgba(255,255,255,0);">是要保留一个logbook还是怎样？

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2010-6-12 00:08

<span style="background-color: rgba(255,255,255,0);">是要在第一年保留一个logbook，一般5年内有效，但如果期间日常驾车路径有重大，则需另准备一份logbook.

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2010-6-12 00:16

<span style="background-color: rgba(255,255,255,0);">“By using operating method, do I need to apportion the fuel, rego, maintenance and insurance fees by the days they travelled?”

<span style="background-color: rgba(255,255,255,0);">When using OCM, the number of days will have no impact on the FBT Taxable Value.

<span style="background-color: rgba(255,255,255,0);">"And is it normal when there is a big difference between the two figures that I calculated through both methods? "

<span style="background-color: rgba(255,255,255,0);">Yes. it will be case by case for the comparison. One method could have higher value than the other.

<span style="background-color: rgba(255,255,255,0);">**作者:** hensuper **时间:** 2011-4-10 14:21 **标题:** 楼主太牛了！

<span style="background-color: rgba(255,255,255,0);">只能口头表扬了！你要是去mq教书该有多好，我那些混日子的老师们……会因为你而惭愧的.

<span style="background-color: rgba(255,255,255,0);">**作者:** maxliu123 **时间:** 2011-8-18 15:59

<span style="background-color: rgba(255,255,255,0);">谢谢lz，写的好详细！

<span style="background-color: rgba(255,255,255,0);">**作者:** viviansp **时间:** 2011-10-14 10:52

<span style="background-color: rgba(255,255,255,0);">mark

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-3-17 17:27 **标题:** Reforms to Car Fringe Benefit Rules

<span style="background-color: rgba(255,255,255,0);">很懒，一直没有上来更新.....

<span style="background-color: rgba(255,255,255,0);">2011年5月10日，财政部宣布了对Car Fringe Benefit的改革，号称是取消对大众多开车的税务优惠，以利环保. 其实还是政府缺钱了.

<span style="background-color: rgba(255,255,255,0);">(1 April – 31 March) |||||||||| <span style="background-color: rgba(255,255,255,0);">Statutory rate (multiplied by the cost of the car to determine a person's car fringe benefit) ||
 * <span style="background-color: rgba(255,255,255,0);">Distance travelled during the FBT year
 * ^  || <span style="background-color: rgba(255,255,255,0);">Existing contracts |||||||| <span style="background-color: rgba(255,255,255,0);">New contracts entered into after 7:30pm (AEST) on 10 May 2011 ||
 * ^  ||^   || <span style="background-color: rgba(255,255,255,0);">From 10 May 2011 || <span style="background-color: rgba(255,255,255,0);">From 1 April 2012 || <span style="background-color: rgba(255,255,255,0);">From 1 April 2013 || <span style="background-color: rgba(255,255,255,0);">From 1 April 2014 ||
 * <span style="background-color: rgba(255,255,255,0);">0 – 15,000 km || <span style="background-color: rgba(255,255,255,0);">0.26 || **<span style="background-color: rgba(255,255,255,0);">0.20 ** || <span style="background-color: rgba(255,255,255,0);">0.20 || <span style="background-color: rgba(255,255,255,0);">0.20 || <span style="background-color: rgba(255,255,255,0);">0.20 ||
 * <span style="background-color: rgba(255,255,255,0);">15,000 – 25,000 km || <span style="background-color: rgba(255,255,255,0);">0.20 || **<span style="background-color: rgba(255,255,255,0);">0.20 ** || <span style="background-color: rgba(255,255,255,0);">0.20 || <span style="background-color: rgba(255,255,255,0);">0.20 || <span style="background-color: rgba(255,255,255,0);">0.20 ||
 * <span style="background-color: rgba(255,255,255,0);">25,000 – 40,000 km || <span style="background-color: rgba(255,255,255,0);">0.11 || **<span style="background-color: rgba(255,255,255,0);">0.14 ** || **<span style="background-color: rgba(255,255,255,0);">0.17 ** || **<span style="background-color: rgba(255,255,255,0);">0.20 ** || <span style="background-color: rgba(255,255,255,0);">0.20 ||
 * <span style="background-color: rgba(255,255,255,0);">More than 40,000 km || <span style="background-color: rgba(255,255,255,0);">0.07 || **<span style="background-color: rgba(255,255,255,0);">0.10 ** || **<span style="background-color: rgba(255,255,255,0);">0.13 ** || **<span style="background-color: rgba(255,255,255,0);">0.17 ** || **<span style="background-color: rgba(255,255,255,0);">0.20 ** ||

<span style="background-color: rgba(255,255,255,0);">@http://ministers.treasury.gov.au ... Year=2011&DocType=0

<span style="background-color: rgba(255,255,255,0);">这个改革的确使很多人的税赋增加了，但是也使得以前开很少公里数的人现在能享受到Salary packaging的好处.

<span style="background-color: rgba(255,255,255,0);">但由于这个新Statutory rate不是一下子到位的，造成极大的混乱，引发诸多争议. 这里举几个：

<span style="background-color: rgba(255,255,255,0);">1. 一辆车，已经租赁好几年了，每年25000公里，2011年5月11日旧租约到期，续约三年，Statutory rate如何计算：

<span style="background-color: rgba(255,255,255,0);">2011-2012FBT财年，继续是11％， 12-13年就是17％， 2013年起20％

<span style="background-color: rgba(255,255,255,0);">2. 现有租约，由于汽油涨价导致每月Fleet Cost增加，是否属于New contract:

<span style="background-color: rgba(255,255,255,0);">finance cost没有变，不算新租约，所以还是旧Statutory rate.

<span style="background-color: rgba(255,255,255,0);">3. 车是2011年5月10日以后settle的，但是签订单是5月10日前，用何Statutory rate？

<span style="background-color: rgba(255,255,255,0);">旧Statutory rate.

<span style="background-color: rgba(255,255,255,0);">4. 换工作了，带着租约去新公司，其它一切还款细节都没变，用何Statutory rate？

<span style="background-color: rgba(255,255,255,0);">Fringe Benefit is employer provided benefit，即便是同一辆车，同一个雇员，仍然算新合同，新Statutory rate.

<span style="background-color: rgba(255,255,255,0);">[ //本帖最后由 simonwang 于 2012-3-17 18:41 编辑// ]

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-4-14 12:19 **标题:** Associate Lease 是个好东东

<span style="background-color: rgba(255,255,255,0);">Associate lease 和Novated Lease类似，也是一个三方协议，　但不是Financier, Employer and Employee之间，而是Employer, Employee and an associate of the employee (spouse, parents, family trust etc). 车子在Associate名下，租赁给雇主，雇主再提供给雇员for private use. 雇员支付leasing cost给associate.

<span style="background-color: rgba(255,255,255,0);">由此可见，可以达到和novated lease一样的效果，而且，肥水不流外人田了.

<span style="background-color: rgba(255,255,255,0);">Associate lease是行之有效的转移收入的方法，适用于将高薪雇员收入转移至低收入或无收入的家庭成员. 除了税收降低的直接好处外，还可以解决不想租赁新车而只想salary package已有车辆的问题.

<span style="background-color: rgba(255,255,255,0);">几个要点：

<span style="background-color: rgba(255,255,255,0);">１. 车在Associate的名下，而不是雇员的； <span style="background-color: rgba(255,255,255,0);">２. Associate对于收到的雇员的工资，要申报收入； <span style="background-color: rgba(255,255,255,0);">３. Associate必须有ABN.

<span style="background-color: rgba(255,255,255,0);">如果有family trust的话，收入转移效果可以更大.

<span style="background-color: rgba(255,255,255,0);">[ //本帖最后由 simonwang 于 2012-4-14 16:17 编辑// ]

<span style="background-color: rgba(255,255,255,0);">**作者:** Siva **时间:** 2012-4-14 14:02

<span style="background-color: rgba(255,255,255,0);">哎，我们单位的salary packaging是交给另外一个专门公司Remunerator来弄的. 我们每年付费110刀给他们 <span style="background-color: rgba(255,255,255,0);">最近我们几个同事想试试看买车要不要用上novated lease，好像有人咨询过后发现不太合算，因为他们只包30%的expenses. 还会使personal loan的1万6额度减少. 至今我们还没看到哪个同事实际把这个租车项目用上的. <span style="background-color: rgba(255,255,255,0);">我们在怀疑，能够package多少租车/养车的expenses，是不是由我们单位预设了一个百分比，否则怎么会才给这么少呢？

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-4-14 16:22

<span style="background-color: rgba(255,255,255,0);">Remunerator感觉不怎么好的. $110收费不贵.

<span style="background-color: rgba(255,255,255,0);">你是说你的雇主只允许包装３０％的税前收入吧. 这样的话，Remunerator也没有办法的，毕竟是雇主的policy. 这样的话，不必弄车子了，直接上private expenses外加meal entertainment就好了.

<span style="background-color: rgba(255,255,255,0);">至于Novated Lease和一般PBI可以享受的$16050一年的免税额，其实完全可以做到不影响额度的，就看怎么设置了. 设想一下，大多雇员不是在PBI　charity工作的，没有$16050的免税额不也可以包装Novated lease.

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-4-14 20:01

<span style="background-color: rgba(255,255,255,0);">有人用过associate lease吗？

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-4-17 20:48

<span style="background-color: rgba(255,255,255,0);">有不少TX要我计算一下可能的收益，谢谢信任. 如果有需要的话，请短信告知税前收入，想要的车子的大概价格，年公里数，大概百公里油耗之类的.

<span style="background-color: rgba(255,255,255,0);">当然也可以上网找类似的计算器，但那些结果都是高估的.

<span style="background-color: rgba(255,255,255,0);">**作者:** ivy-liao **时间:** 2012-4-19 15:58

<span style="background-color: rgba(255,255,255,0);">问大侠一个问题 <span style="background-color: rgba(255,255,255,0);">本来100k+super的，因为车的原因，变成了90k，那这样雇主是按照100k打super，还是90k+super？

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-4-19 21:14

<span style="background-color: rgba(255,255,255,0);">按照法律，雇主可以只按照9万收入付养老金，但是几乎所有雇主在Effective Salary Packaging Agreement里都会提到各项entitlement都不变.

<span style="background-color: rgba(255,255,255,0);">**作者:** easter **时间:** 2012-4-23 17:00

> <span style="background-color: rgba(255,255,255,0);">原帖由 //simonwang// 于 2012-4-14 20:01 发表

> <span style="background-color: rgba(255,255,255,0);">有人用过associate lease吗？

<span style="background-color: rgba(255,255,255,0);">如果associate 没有注册GST <span style="background-color: rgba(255,255,255,0);">associate lease 是不是就没有GST CREDIT了？

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-4-23 18:27

> <span style="background-color: rgba(255,255,255,0);">原帖由 //easter// 于 2012-4-23 17:00 发表

> <span style="background-color: rgba(255,255,255,0);">如果associate 没有注册GST

> <span style="background-color: rgba(255,255,255,0);">associate lease 是不是就没有GST CREDIT了？

<span style="background-color: rgba(255,255,255,0);">是的.

<span style="background-color: rgba(255,255,255,0);">**作者:** easter **时间:** 2012-4-25 08:33 **标题:** 回复 simonwang 43# 帖子

<span style="background-color: rgba(255,255,255,0);">楼主知道哪个公司做associate lease 比较好吗？

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-4-25 11:08

<span style="background-color: rgba(255,255,255,0);">一般雇主都有自己的签约的salary packaging provider，雇员是没得选的. 问一下HR吧.

<span style="background-color: rgba(255,255,255,0);">如果是自己的生意要开始salary packaging，请短信我.

<span style="background-color: rgba(255,255,255,0);">**作者:** sunyu321 **时间:** 2012-4-29 21:45

<span style="background-color: rgba(255,255,255,0);">非常感谢楼主的耐心指点！

<span style="background-color: rgba(255,255,255,0);">我还试图GOOGLE了其他人的包括中文和英文的Novated Lease解释. . . . 只有这篇文章是最清楚的！

<span style="background-color: rgba(255,255,255,0);">**作者:** sunyu321 **时间:** 2012-4-29 21:50

<span style="background-color: rgba(255,255,255,0);">不能加分 ~. ~ 白条user:kaiman_men

<span style="background-color: rgba(255,255,255,0);">

<span style="background-color: rgba(255,255,255,0);">**作者:** easter **时间:** 2012-5-1 15:38

> <span style="background-color: rgba(255,255,255,0);">原帖由 //simonwang// 于 2012-4-25 11:08 发表

> <span style="background-color: rgba(255,255,255,0);">一般雇主都有自己的签约的salary packaging provider，雇员是没得选的. 问一下HR吧.

> <span style="background-color: rgba(255,255,255,0);">如果是自己的生意要开始salary packaging，请短信我.

<span style="background-color: rgba(255,255,255,0);">现在我的车已经7年多了，所以不能做novate lease, 那个salary packaging provider不提供associate lease, 我还有什么办法吗，除了换车

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-5-1 19:50

<span style="background-color: rgba(255,255,255,0);">不好意思，没办法了. 银行一般最多贷款给八年以下的车子. associate lease也不可以倒是很奇怪. 问一下雇主吧.

<span style="background-color: rgba(255,255,255,0);">**作者:** easter **时间:** 2012-5-2 10:12

<span style="background-color: rgba(255,255,255,0);">问了HR，HR让我直接问那个公司以下是回复

<span style="background-color: rgba(255,255,255,0);">Thanks for your enquiry, at this time we do not provide an Associate Lease facility. Across our client base we have very little demand for the service given the additional administration around the taxation implications and ATO requirements for such a facility.

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-5-2 11:51

<span style="background-color: rgba(255,255,255,0);">简直胡说，associate lease 在手续和操作上比novated lease要简单多了，只是他们没什么油水，所以才不做的，或者这方面知识不够. 不过也没办法了，毕竟你得通过他们做.

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-5-2 11:53

<span style="background-color: rgba(255,255,255,0);">介意说一下你雇主用哪一家啊？

<span style="background-color: rgba(255,255,255,0);">**作者:** easter **时间:** 2012-5-2 15:55

<span style="background-color: rgba(255,255,255,0);">A u t o p i a

<span style="background-color: rgba(255,255,255,0);">[ //本帖最后由 easter 于 2012-5-2 15:59 编辑// ]

<span style="background-color: rgba(255,255,255,0);">**作者:** easter **时间:** 2012-5-2 15:58

> <span style="background-color: rgba(255,255,255,0);">原帖由 //simonwang// 于 2012-5-2 11:51 发表

> <span style="background-color: rgba(255,255,255,0);">简直胡说，associate lease 在手续和操作上比novated lease要简单多了，只是他们没什么油水，所以才不做的，或者这方面知识不够. 不过也没办法了，毕竟你得通过他们做.

<span style="background-color: rgba(255,255,255,0);">你说的油水，是不是他们还会从dealer或者financer那里拿提成？

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-5-2 21:37

<span style="background-color: rgba(255,255,255,0);">是的

<span style="background-color: rgba(255,255,255,0);">**作者:** easter **时间:** 2012-5-2 23:16

<span style="background-color: rgba(255,255,255,0);">你觉的hr会同意我自己找别的公司吗？一般公司接待散户吗？ <span style="background-color: rgba(255,255,255,0);">还有associate lease的租车价格怎么确定呀？ <span style="background-color: rgba(255,255,255,0);">问题多了点

<span style="background-color: rgba(255,255,255,0);">[ //本帖最后由 easter 于 2012-5-2 23:24 编辑// ]

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-5-3 08:59

<span style="background-color: rgba(255,255,255,0);">大的雇主会可能有几个Providers，这个完全看雇主的了. Associate lease的定价比较灵活，可以参照novated lease，可高可低，associate要申报收入的.

<span style="background-color: rgba(255,255,255,0);">**作者:** easter **时间:** 2012-5-6 16:43

<span style="background-color: rgba(255,255,255,0);">如果买一个40k的新车，做一年的的lease,FB=40k×0.2=8k, <span style="background-color: rgba(255,255,255,0);">Residual 选最小65.6%. 一年后renew lease, fb是不是就等于 <span style="background-color: rgba(255,255,255,0);">40k×.656×.2=5248?

<span style="background-color: rgba(255,255,255,0);">如果以上正确，第三年应该怎么算呀？

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-5-6 17:34

<span style="background-color: rgba(255,255,255,0);">FBT base value is 40k, then reduced by 1/3 after 4 full FBT year. Refinance does not reduce base value.

<span style="background-color: rgba(255,255,255,0);">**作者:** easter **时间:** 2012-5-6 18:34

<span style="background-color: rgba(255,255,255,0);">@http://law.ato.gov.au/atolaw/view.htm?docid=aid/aid20021004/00001 <span style="background-color: rgba(255,255,255,0);">这里不是说一年之后残值只有65.63%吗？

<span style="background-color: rgba(255,255,255,0);">**作者:** easter **时间:** 2012-5-6 18:34

<span style="background-color: rgba(255,255,255,0);">---

<span style="background-color: rgba(255,255,255,0);">[ //本帖最后由 easter 于 2012-5-7 08:36 编辑// ]

<span style="background-color: rgba(255,255,255,0);">**作者:** easter **时间:** 2012-5-6 21:39

<span style="background-color: rgba(255,255,255,0);">那后面3年是不是很亏？都已经旧车了，还按新车交FBT.

<span style="background-color: rgba(255,255,255,0);">这么说一年期的lease是不是更合算呢？二手车的残值第一年也可以按65.63算吗？

<span style="background-color: rgba(255,255,255,0);">还有那个base value, 据说是指厂商建议零售价，而不是实际购买价格，是这样吗

<span style="background-color: rgba(255,255,255,0);">[ //本帖最后由 easter 于 2012-5-7 12:06 编辑// ]

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-5-7 16:45

> <span style="background-color: rgba(255,255,255,0);">原帖由 //easter// 于 2012-5-6 18:34 发表

> <span style="background-color: rgba(255,255,255,0);">@http://law.ato.gov.au/atolaw/view.htm?docid=aid/aid20021004/00001

> <span style="background-color: rgba(255,255,255,0);">这里不是说一年之后残值只有65.63%吗？

<span style="background-color: rgba(255,255,255,0);">FBT Base Value and residual value are different.

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-5-7 16:49

> <span style="background-color: rgba(255,255,255,0);">原帖由 //easter// 于 2012-5-6 21:39 发表

> <span style="background-color: rgba(255,255,255,0);">那后面3年是不是很亏？都已经旧车了，还按新车交FBT.

> <span style="background-color: rgba(255,255,255,0);">这么说一年期的lease是不是更合算呢？二手车的残值第一年也可以按65.63算吗？

> <span style="background-color: rgba(255,255,255,0);">还有那个base value, 据说是指厂商建议零售价，而不是实际购买价格，是这样吗

<span style="background-color: rgba(255,255,255,0);">If refinance for another year, the residual value will be 65% of the 65%, ie 42.25% original financed amount.

<span style="background-color: rgba(255,255,255,0);">FBT base value is the cost price to the lessor (including GST and luxury car tax), normally 实际购买价格 less onroad costs.

<span style="background-color: rgba(255,255,255,0);">A car with 实际购买价格$33000, finance amount could be $30,000, and FBT value could be $31,500. Note the difference.

<span style="background-color: rgba(255,255,255,0);">**作者:** easter **时间:** 2012-5-16 15:44

<span style="background-color: rgba(255,255,255,0);">现在发现我们这个novated lease真是个鸡肋，收费太高了 <span style="background-color: rgba(255,255,255,0);">以5年为例： <span style="background-color: rgba(255,255,255,0);">lease setup : $495 <span style="background-color: rgba(255,255,255,0);">lease protection: $960 <span style="background-color: rgba(255,255,255,0);">management fee: 45*60=$2700 <span style="background-color: rgba(255,255,255,0);">实际利率差不多 12%

<span style="background-color: rgba(255,255,255,0);">wikipedia上关于novated lease的一句话感觉挺对的 <span style="background-color: rgba(255,255,255,0);">Fully maintained novated leases and fully maintained novated operating leases are normally managed by a third-party lease management company, and the benefit of their perceived convenience can often be outweighed by high management fees and hidden costs associated with the lessor assuming the residual value risk

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-5-19 17:14

<span style="background-color: rgba(255,255,255,0);">Lease protection不能算收费吧，而且应该不是必选的. 至于其他收费，只能说你雇主选的autopia不好，太贵了.

<span style="background-color: rgba(255,255,255,0);">**作者:** zxcity **时间:** 2012-5-21 21:22

<span style="background-color: rgba(255,255,255,0);">我们单位指定的更是坑爹，汽车利率我那天算一下差不多到了35 percent, 再加管理费一年360再加每2个礼拜10块的手续费什么的，基本和自己直接买差不多了，还多剩了几块钱在super 里面.

> <span style="background-color: rgba(255,255,255,0);">原帖由 //easter// 于 2012-5-16 15:44 发表

> <span style="background-color: rgba(255,255,255,0);">现在发现我们这个novated lease真是个鸡肋，收费太高了

> <span style="background-color: rgba(255,255,255,0);">以5年为例：

> <span style="background-color: rgba(255,255,255,0);">lease setup : $495

> <span style="background-color: rgba(255,255,255,0);">lease protection: $960

> <span style="background-color: rgba(255,255,255,0);">management fee: 45*60=$2700

> <span style="background-color: rgba(255,255,255,0);">实际利率差不多 12%

> <span style="background-color: rgba(255,255,255,0);">wikipedia上关于novated lease的一句话感觉挺对的

> <span style="background-color: rgba(255,255,255,0);">Ful ...

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-5-23 09:09

<span style="background-color: rgba(255,255,255,0);">利率不可能35%的，需要的话，我可以帮你看看.

<span style="background-color: rgba(255,255,255,0);">**作者:** jovial_chan **时间:** 2012-5-24 20:23

<span style="background-color: rgba(255,255,255,0);">还需要慢慢研究，但谢谢了

<span style="background-color: rgba(255,255,255,0);">**作者:** Taboo **时间:** 2012-6-17 01:12

<span style="background-color: rgba(255,255,255,0);">正好要换新工作， 可以跟老板好好谈谈.

<span style="background-color: rgba(255,255,255,0);">**作者:** bmatt **时间:** 2012-6-27 10:12 **标题:** 回复 simonwang 1# 帖子

<span style="background-color: rgba(255,255,255,0);">mark一下，好贴啊

<span style="background-color: rgba(255,255,255,0);">**作者:** DBOY123 **时间:** 2012-6-27 22:02

<span style="background-color: rgba(255,255,255,0);">associate lease 的话， 因公公里补贴还能拿吗？

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-6-29 13:34

> <span style="background-color: rgba(255,255,255,0);">原帖由 //DBOY123// 于 2012-6-27 22:02 发表

> <span style="background-color: rgba(255,255,255,0);">associate lease 的话， 因公公里补贴还能拿吗？

<span style="background-color: rgba(255,255,255,0);">No. But all running cost can be paid by pre-tax income.

<span style="background-color: rgba(255,255,255,0);">**作者:** sofiwy **时间:** 2012-7-14 18:29

<span style="background-color: rgba(255,255,255,0);"> good thread tips,thx Simon !! <span style="background-color: rgba(255,255,255,0);">one query re reimbursement of MV (employee contribution), coud you pls show a simple example on how to calculate GST payable for employer ? <span style="background-color: rgba(255,255,255,0);">also, is that PSI limit up to 1 car claim pa ? <span style="background-color: rgba(255,255,255,0);">if the car is exempt from FBT, say ute, means no need to keep logbook ?

<span style="background-color: rgba(255,255,255,0);">**作者:** sofiwy **时间:** 2012-7-15 21:45

<span style="background-color: rgba(255,255,255,0);">much appreciated for ur rely.....

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-7-16 07:36

> <span style="background-color: rgba(255,255,255,0);">原帖由 //sofiwy// 于 2012-7-15 21:45 发表

> <span style="background-color: rgba(255,255,255,0);">much appreciated for ur rely..... <span style="background-color: rgba(255,255,255,0);">您这几个问题，特别是一和三，得码点字回答，不是一句话就成的. 等我有时间给您回答.

<span style="background-color: rgba(255,255,255,0);">**作者:** Momotaba **时间:** 2012-7-16 07:55

<span style="background-color: rgba(255,255,255,0);">mark 一下，以后有时间好好拜读一下牛人强贴！

<span style="background-color: rgba(255,255,255,0);">**作者:** ivy-liao **时间:** 2012-7-16 13:27

> <span style="background-color: rgba(255,255,255,0);">原帖由 //easter// 于 2012-5-6 16:43 发表

> <span style="background-color: rgba(255,255,255,0);">如果买一个40k的新车，做一年的的lease,FB=40k×0.2=8k,

> <span style="background-color: rgba(255,255,255,0);">Residual 选最小65.6%. 一年后renew lease, fb是不是就等于

> <span style="background-color: rgba(255,255,255,0);">40k×.656×.2=5248?

> <span style="background-color: rgba(255,255,255,0);">如果以上正确，第三年应该怎么算呀？

<span style="background-color: rgba(255,255,255,0);">fbt的base value是3年不变的，你40k买的车，头3年都是要按照40k*0.2%来算的 <span style="background-color: rgba(255,255,255,0);">第4年你可以revalue，也不是你做depreciation后的value，而是market value，也就是你买个类似的车，市场价格多少钱

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-7-16 13:46

<span style="background-color: rgba(255,255,255,0);">Ivy, there are two figures here: residual value and FBT base value.

<span style="background-color: rgba(255,255,255,0);">Residual value is normally 65% of the finance amount for one year lease, 55% for two years, 45% for three years. My previous answer to easter was regarding this value.

<span style="background-color: rgba(255,255,255,0);">However, FBT base value is not "3年不变的", it is always the cost price for the employer at earliest time, only once-off 1/3 reduction can apply after 4 full FBT years.

<span style="background-color: rgba(255,255,255,0);">Even if the associate lease, the FBT base value can not use the market value if you are still work for the same employer.

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-7-16 14:29 **标题:** 回复 sofiwy 80# 帖子

<span style="background-color: rgba(255,255,255,0);">one query re reimbursement of MV (employee contribution), coud you pls show a simple example on how to calculate GST payable for employer ?

<span style="background-color: rgba(255,255,255,0);">Based on how the contract is signed between the employer and the fleet management/salary packaging provider, there are number of ways processing the GST. The following is one way of doing:

<span style="background-color: rgba(255,255,255,0);">1. Assume the monthly finance cost, running cost and other costs is $1210 in total. The employee is on monthly pay. The employer deduct full amount, claim GST refund and then pass back to the employee. <span style="background-color: rgba(255,255,255,0);">2. Car base value $33,000, statutory rate 20%. Hence the FBT taxable value (which is employee contribution required) is $6,600 per year or $550 per month. <span style="background-color: rgba(255,255,255,0);">3. The monthly salary deduction is split to $550 post tax and $660 pre tax deduction. <span style="background-color: rgba(255,255,255,0);">4. The fleet management provider issues monthly tax invoice or the novation agreement indicates the agreement itself is to be treated as valid tax invoice. Upon the payment from the employer to the provider, $1100 can be treated as purchase and $100 is GST on purchase. <span style="background-color: rgba(255,255,255,0);">5. The fleet management provider issues another statement for the employee contribution as it is a payment made by employee to employer, $550 should be treated as sales and $50 is GST on sales. <span style="background-color: rgba(255,255,255,0);">6. The employer claims $110 back whilst pays $50 GST. Effectively the net GST refund is $60.

<span style="background-color: rgba(255,255,255,0);">There are different process of the salary deduction, payments and GST refund. Some employers only deduct $600 from employees’ pre tax income and $550 from post tax income. Some others might deduct $1000 only, then adjust later, etc.

<span style="background-color: rgba(255,255,255,0);">also, is that PSI limit up to 1 car claim pa ?

<span style="background-color: rgba(255,255,255,0);">Do you mean how much cars you can salary packaged when earing PSI? No, as long as you can afford and tax effective, you can have multiple cars. Used to see people having more than 3 cars at the same time.

<span style="background-color: rgba(255,255,255,0);">if the car is exempt from FBT, say ute, means no need to keep logbook ?

<span style="background-color: rgba(255,255,255,0);">Was about to write you a complete long answer but maybe better not to complicate the issue here so the answer is no. Section 8 of FBTAA didn’t have any substantiation requirement about the exemption.

<span style="background-color: rgba(255,255,255,0);">An employee's private use of: <span style="background-color: rgba(255,255,255,0);">• a taxi, panel van or a utility designed to carry less than one tonne, or <span style="background-color: rgba(255,255,255,0);">• any other road vehicle designed to carry a load of less than one tonne (that is, one not designed principally to carry passengers) is exempt if the employee's private use of such a vehicle is limited to:

<span style="background-color: rgba(255,255,255,0);">_ travel between home and work <span style="background-color: rgba(255,255,255,0);">_ travel incidental to travel in the course of performing employment-related duties, and <span style="background-color: rgba(255,255,255,0);">_ non-work-related use that is minor, infrequent and irregular (for example, occasional use of the vehicle to remove domestic rubbish).

<span style="background-color: rgba(255,255,255,0);">However, it might be the employer’s requirement for a logbook and personally a logbook is recommended, as in case the exemption is denied, you may still use Operating Cost Method.

<span style="background-color: rgba(255,255,255,0);">If the ute is a vehicle other than car, similar rule applies.

<span style="background-color: rgba(255,255,255,0);">**作者:** sofiwy **时间:** 2012-7-17 00:07

<span style="background-color: rgba(255,255,255,0);">once again, thx Simon !!! <span style="background-color: rgba(255,255,255,0);">re my 2nd query on PSI/FBT, Ive been told that if PSI services, only 1 car can be claimed in FBT return.. .not sure why .. <span style="background-color: rgba(255,255,255,0);">is there any special rule about Luxury car in FBT ? or just the same as normal ones.

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-7-17 07:26

> <span style="background-color: rgba(255,255,255,0);">原帖由 //sofiwy// 于 2012-7-17 00:07 发表

> <span style="background-color: rgba(255,255,255,0);">once again, thx Simon !!!

> <span style="background-color: rgba(255,255,255,0);">re my 2nd query on PSI/FBT, Ive been told that if PSI services, only 1 car can be claimed in FBT return.. .not sure why ..

> <span style="background-color: rgba(255,255,255,0);">is there any special rule about Luxury ca ...

<span style="background-color: rgba(255,255,255,0);">那个应该是雇主自己的规定，法律上没有限制几辆车.

<span style="background-color: rgba(255,255,255,0);">至于luxury car，法律上没有特别的关于FBT的规定，也要看雇主的性质和政策，有些就不允许，有的即便允许了，也要交额外一笔调整费，用以弥补雇主因为只能按car limit抵扣所虚增的所得税. 当然也有雇主很大方说不收的.

<span style="background-color: rgba(255,255,255,0);">**作者:** xhnhxd **时间:** 2012-7-26 20:39

<span style="background-color: rgba(255,255,255,0);">LZ，你的内容属于accounting哪部分的呢？

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-7-26 22:37

> <span style="background-color: rgba(255,255,255,0);">原帖由 //xhnhxd// 于 2012-7-26 20:39 发表

> <span style="background-color: rgba(255,255,255,0);">LZ，你的内容属于accounting哪部分的呢？ <span style="background-color: rgba(255,255,255,0);">没看懂您要问什么？

<span style="background-color: rgba(255,255,255,0);">**作者:** xhnhxd **时间:** 2012-7-29 15:00

<span style="background-color: rgba(255,255,255,0);">我是想问，您的这些知识分享，相关的工作内容，在accounting这个department里，属于哪个role？ <span style="background-color: rgba(255,255,255,0);">谢谢！

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-7-29 15:42

<span style="background-color: rgba(255,255,255,0);">我是在CA firm里做tax的

<span style="background-color: rgba(255,255,255,0);">**作者:** xhnhxd **时间:** 2012-7-30 23:18

<span style="background-color: rgba(255,255,255,0);">您的这些内容，payroll这个岗位会用到吗？

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-7-31 16:55

> <span style="background-color: rgba(255,255,255,0);">原帖由 //xhnhxd// 于 2012-7-30 23:18 发表

> <span style="background-color: rgba(255,255,255,0);">您的这些内容，payroll这个岗位会用到吗？

<span style="background-color: rgba(255,255,255,0);">It is more for the tax accountant rather the payroll. But payroll needs some knowledge regarding FBT and salary packaging. Maybe ask Vivien?

<span style="background-color: rgba(255,255,255,0);">**作者:** zxcity **时间:** 2012-8-6 21:27

> <span style="background-color: rgba(255,255,255,0);">原帖由 //simonwang// 于 2012-5-23 09:09 发表

> <span style="background-color: rgba(255,255,255,0);">利率不可能35%的，需要的话，我可以帮你看看.

<span style="background-color: rgba(255,255,255,0);">不好意思， 一直没有看帖子还不知道您回复了帖子. <span style="background-color: rgba(255,255,255,0);">lease company 提供的数据如下， 我在qld,quote $33,000的车， 4x4, 每年10000公里，3年的term

<span style="background-color: rgba(255,255,255,0);">Monthly Expense Lease Payment $776 <span style="background-color: rgba(255,255,255,0);">Lease Management Fee $30 <span style="background-color: rgba(255,255,255,0);">Fuel $175 <span style="background-color: rgba(255,255,255,0);">Tyre $0 <span style="background-color: rgba(255,255,255,0);">Registration $39 <span style="background-color: rgba(255,255,255,0);">Insurance $110 <span style="background-color: rgba(255,255,255,0);">Stamp Duty $0 <span style="background-color: rgba(255,255,255,0);">Maintainence $33 <span style="background-color: rgba(255,255,255,0);">Total $1,164

<span style="background-color: rgba(255,255,255,0);">我单算车那项776*12*3= 27936, 实际上我应该是只贷款了 33，000*0.55=18150， 所以说三年 一共多付了27936-18150=9767， 利率就是 53.9%， 就算是税前的工资，我算60%折合税后工资，实际利率也有３２．５％.

<span style="background-color: rgba(255,255,255,0);">不知道这样算是不是有问题. 谢谢.

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-8-7 11:20

<span style="background-color: rgba(255,255,255,0);">You also have loan for the residual value as well, ie. the entire $30,000 is your lease ($3,000 is GST so no need to borrow).

<span style="background-color: rgba(255,255,255,0);">Basically, $30,000 * 55% = $16,500 is the portion you repay over three years as P&I, $30,000 * 45% = $13,500 will be an interets only loan to be paid off after three years.

<span style="background-color: rgba(255,255,255,0);">Another misunderstanding of your calculation was the rate of 53.9% was over three years, not an annual rate.

<span style="background-color: rgba(255,255,255,0);">**作者:** zxcity **时间:** 2012-8-7 19:08

> <span style="background-color: rgba(255,255,255,0);">原帖由 //simonwang// 于 2012-8-7 11:20 发表

> <span style="background-color: rgba(255,255,255,0);">You also have loan for the residual value as well, ie. the entire $30,000 is your lease ($3,000 is GST so no need to borrow).

> <span style="background-color: rgba(255,255,255,0);">Basically, $30,000 * 55% = $16,500 is the portion you repay over three y ...

<span style="background-color: rgba(255,255,255,0);">那我可以理解为我借了30ｋ，三年一起还了27936-16500=11436利息吗？

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-8-7 21:31

<span style="background-color: rgba(255,255,255,0);">不知道你９５楼的数字是否包括GST, 如果不包，是的，利息总支出是$11436.

<span style="background-color: rgba(255,255,255,0);">**作者:** zxcity **时间:** 2012-8-7 21:47

> <span style="background-color: rgba(255,255,255,0);">原帖由 //simonwang// 于 2012-8-7 21:31 发表

> <span style="background-color: rgba(255,255,255,0);">不知道你９５楼的数字是否包括GST, 如果不包，是的，利息总支出是$11436.

<span style="background-color: rgba(255,255,255,0);">上面是不包括gst的，麻烦问一下这样看来是不是charge 有点高啊.

<span style="background-color: rgba(255,255,255,0);">**作者:** simonwang **时间:** 2012-8-8 10:54

<span style="background-color: rgba(255,255,255,0);">他们给的residual value 或者percentage是多少啊？


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