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标题: 请教关于SALARY PACKAGE [打印本页]

作者: tina-go 时间: 2008-5-23 09:46
标题: 请教关于SALARY PACKAGE
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Limiting FBT exemption for work-related items

The fringe benefits tax (FBT) exemption for eligible work-related items such as laptop computers, computer software, protective clothing, mobile phones, briefcases, and personal digital assistants will be restricted.
This will have a major impact on small businesses that provide these benefits to employees as part of salary packaging.
With the exception of mobile phones, computer software and protective clothing, the current FBT exemption for work-related items is available without any requirement that their use be for work-related purposes.
The Government has announced that the FBT exemption will only apply where the items are used primarily for work purposes and will be limited to one item of each type per employee per FBT year unless it is a replacement item.
The list of FBT exempt work-related items will be extended to deal with technological advancements. The exemption will be apply to all work-related portable electronic devices, including those with multiple functions (e.g. a mobile phone that also has email, internet, diary, photographic and GPS functionality).
The Government has also announced that the double deduction for work-related items is to be abolished. This will now prevent employees from claiming depreciation for the work-related percentage of FBT exempt items.
These changes will apply to expenditure incurred on or after 7.30 pm (AEST) on 13 May 2008. For items purchased before 7.30 pm on 13 May 2008, employees will be denied depreciation for the 2008/09 and later income years.
恩,我的问题是,他指的SALARY PACKAGE我有两种理解.
1, 譬如员工工资80K,公司给员工配车, 用于来往家和单位. 车还属于公司OWN的,等这个员工走后,公司还把车给下一个员工, 车的好坏员工没的挑. 因为不属于你.只是给你用.
不会因为你用了车, 公司就把你的工资降低.
2, 譬如员工工资80K,员工说,我家里想买个车,这辆车属于员工OWN的, 当然也是员工来挑车, 和车的价钱. 譬如30K的车. 那么INSTEAD OF 员工拿自己税后的钱去买, 公司和员工间可以有这样一个SALARY SACRIFICE ARRANGEMENT, 公司把员工的80K PACKAGE OUT一部分,譬如25K,(其实和SACRIFICE到SUPER FUNDS里一个道理)那样, 等于车就是用PRE-TAX的DOLLAR买的.
首先,麻烦一下,请肯定我的理解是对的吗?
第二个问题,
譬如把车换成了笔记本,
那么, BUDGET 2008只是规定, 在情况2下, 不可以了, 因为员工的笔记本买回家,可以用来加班用,也可以给家里其他人用.
但是对于情况1,国家是没有限制的.因为并不影响员工的收入. 你该拿8W还拿8W. 虽然可能在合同里写着,你工资是8W, 然后公司给配笔记本.但是,由于并不影响工资,所以与上面的条文是没有关系的.
我的理解对吗?
谢谢各位.

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