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澳大利亚汽车费用和税务减免
(WORK RELATED CAR EXPENSES AND TAX DEDUCTION)
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如果你将自己的汽车用于工作目的,你可以使用公里计算法或行车日志法申请税务减免。
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如果你将其他人的汽车用于工作目的, 你只能申请扣减你所支付的直接费用,比如汽油费用。
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你可以申请汽车费用税务减免的情况

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牢记事项

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你可以使用两种方法计算汽车费用

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公里计算法

使用这种方法,你最多可以为自己的工作用车申请扣减 5000公里的工作/商务用行车里程数。你申请的税务减免按每公里 0.68澳元计算。你需要能够证明你怎样得出工作/商务公里数(例如通过记录工作相关行车记录,至少连续12周)。

行车日志法

你只能申请扣减这些车辆的实际费用。 你不能使用公里计算法,必须使用行车日志来证明你的工作、商务相关用途。

保存行车日志

你的行车日志必须至少涵盖连续12周。如果你在年底前开始将汽车用于工作相关目的,使用时长不足12周,你可以将12周期间延续至下个财政年度。 如果你对两辆或以上汽车使用行车日志法,请保存每辆汽车的行车日志, 确保其涵盖相同期间。 你的12周行车日志的有效期为5年。但如果你的情况发生变化(如更换工作),导致行车日志不再具有代表性,你需要完成新的12周行车日志。

你的行车日志可以是电子版或纸质版,需要包含以下信息。

也可下载ATO APP,选择 My Deductions.

https://itunes.apple.com/au/app/australian-taxation-office/id664461825

https://play.google.com/store/apps/details?id=au.gov.ato.ATOTax


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用我们的专业助您实现财务目标!
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