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新冠疫情下,相信很多朋友已经开始慢慢习惯在家工作了。那么居家办公哪些费用可以用来抵税,由于新冠疫情不得不居家办公的朋友又该如何计算自己的抵税额呢?本文将为您一一讲解。
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新冠肺炎下居家办公费用例外

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由于新冠肺炎而居家办公时,您可以申报与本文下述居家办公费用相同的费用,但有一些例外:

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捷算法计算新冠肺炎下的居家办公费用

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您可以使用捷算法计算居家办公费用。对于因新冠肺炎而居家办公的所有其他居家办公费用,您可以申报每小时减免80澳分,只要您满足以下条件:

居家办公以履行您的工作职责,而不仅仅是执行一些琐碎的任务,例如偶尔查看电子邮件或接听电话

由于居家办公而产生了额外的可减免运营费用。

您不必在家里留出单独或专用的区域来工作,例如私人书房。

注意:

捷算法费率涵盖了所有可减免的运营费用。

您不必承担所有这些费用,但是由于新冠肺炎,您必须承担在某些工作类别中因居家办公而产生的额外费用。

如果您使用捷算法,则无法进一步减免其他任何费用

您必须记录由于新冠肺炎而在家里工作的小时数。

例如时间表,日记表或值勤表。

如果您使用捷算法申报减免,并且通过myGov或税务代理人提交了2019-20年度纳税申报单,则您的纳税申报单中必须包括“新冠肺炎每小时费率”注释。
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可以申报的家庭办公室费用

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费用 家庭作为主要工作场所,设有专门的工作区域 家庭不是主要工作场所,但设有专门的工作区域 您居家办公,但没有专门的工作区域
运营费用 可以 可以 不可以(注1)
与工作有关的电话和互联网费用 可以 可以 可以
电脑折旧(与工作有关的部分) 可以 可以 可以
办公设备折旧 可以 可以 可以
场地费用 可以 不可以 不可以

注1:通常,居家办公且没有专门工作区域的员工无权申报居家办公费用,或者他们的居家办公费用申报很少。 这是因为他们只能申报因居家办公而产生的额外运营费用。
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运营费用

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如果您居家办公,则可以申报与工作相关的居家办公费用。这些包括:

您仅可减免因居家办公而产生的额外运营费用。
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场地费用

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只能在有限的情况下申报与您工作相关部分的场地费用:

如果您申报场地费用,那么您用于工作的房屋部分的资本利得税(CGT)就没有资格获得主要居住地豁免权利。如果您将房屋用作营业场所,则出售时可能会影响资本利得税(CGT)。
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电话和互联网费用

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在文件有限的情况下,您最多可以申报50澳元。

如果您的电话和互联网是偶尔用于工作用途,并且您申报减免的款项总额未超过50澳元,则可以根据以下条件提出申报,而不必进行账单分析。以下费率可以用来计算出您的工作电话费用:

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必须保留的记录

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    • 显示您居家办公并打了与工作相关的电话

    • 显示您根据具有代表性的四周如何计算出您的设备、家庭办公室和用于工作电话的费用

如果您使用四周代表性时期来计算您在整个收入年度的用量情况和通常的工作方式变化,则您需要保留以显示您用量情况的单独记录。

    • 紧急情况下您居家办公的实际时间

    • 您平时居家办公的工作。

在这种情况下,您的四周代表性时期将不再有效。

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下期预告

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下期税务讲堂为您详解相关费用的计算方法,使您能更清晰地了解到自己具体的减税额度。下期内容还将提供详尽案例分析,生动形象地让您了解居家办公的减税项目。敬请期待!

如果您有任何问题,欢迎点击下方联系我们按钮给我们留言或者给我们写邮件info@cfhpartners.com.au
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免责声明:本文所涉及的事实信息仅供参考,信息不能用于购买投资相关产品及服务、金融产品或替代专业会计、税务、法律或其他专业咨询者提供的咨询意见。在作出决定或采取行动前,您应咨询海嘉会计师事务所专业金融或税务服务人士。尽管我们尽力保证信息来源可靠性以及编译的准确性,但海嘉会计师事务所不对任何信息出现差错或遗漏,以及因使用该信息而获得的结果承担法律责任。

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用我们的专业助您实现财务目标!
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