Assignment First

pestle分析:悉尼公寓是否可以免税的案例分析

住宿的,以提供的福利的净额为应纳税所得额。该附加福利属于为雇员提供私人住宅的类别,是有效的应课税附加福利。提供给John的净福利金额是公寓的市场价租金减去John支付的金额。然而,本文对悉尼的公寓是否可以免税进行了进一步的研究。

当以较低租金或免租金向雇员提供住宿时,便会产生房屋附带福利(Woodbury 1983)。所提供的住所必须是他们通常居住的地方。

FBT考虑的住宿类型包括:

一套房子、一套公寓或一所房子

住在住宅区、铺位、招待所、汽车旅馆或旅馆里

活动房屋或大篷车

在浮动结构或船上的住所

提供给约翰的住宿属于公寓或房子,根据FBT纳税。

但是,在偏远地区工作的员工可以享受FBT的豁免。

如果该位置毗邻或不属于符合条件的城市区域,则可以将该位置称为remote。由于悉尼属于符合条件的城市地区,所以提供给John的住宿不能免除FBT。因此,John的雇主必须在John通过住宿获得的净附加福利的基础上提供FBT。

In case of the accommodation, the taxable income is the net amount of the benefits provided. This fringe benefit falls under the providing private residences to the employees and is valid taxable fringe benefit. The net amount of benefit provided to John is market value rent of the apartment minus the amount paid by John. However, whether, the apartment in Sydney is subject to tax exemption is examined further in this paper.
There is arising of the housing fringe benefit, when the accommodation is provided to an employee at a reduced rent or rent free (Woodbury 1983). The accommodation provided must be their usual place of residing.
The types of accommodations that falls under the consideration of FBT include:
A unit of home or a flat or a house
Accommodation in a living quarter, bunkhouse, guesthouse, motel or a hotel
A mobile home or a caravan
Accommodation on a floating structure or a ship
The accommodation provided to John falls under a flat or a house and is taxable under FBT.
However, exemption from FBT is provided to the accommodation of the employees that are in the remote areas.
The location can be called remote if the location is adjacent to or does not fall under an eligible urban area. Since, Sydney falls under an eligible urban area, there can be no exemption of FBT for the accommodation provided to John. Therefore, the employer of John has to provide FBT on the net fringe benefit John receives through accommodation.

pestle分析:悉尼公寓是否可以免税的案例分析

应纳税的附加福利是按应纳税的附加福利乘以税率计算的。今年FBT的比率是47%。因此,John的FBT如下。

学校在FBT年度的应课税额外福利= 15,000元

税率= 47%

学费的FBT = 15,000 x 0.47 = 7,050

因此,John的雇主必须为他的孩子支付7050美元的学费FBT。

提供给John的住宿的应税附加福利FBT如下。

FBT年度住宿的应课税附带福利=(该公寓的市值租金)-(约翰支付的租金)

= (800 x 365/7) – (100 x 365/7) = 41,714 – 5,214 = 36,500(四舍五入)

税率= 47%

住宿的FBT = 36,500 x 0.47 = 17,155

因此,John的雇主必须为他的住宿费支付17155美元。

这意味着雇主为John支付的FBT总额为$(7,050 + 17,155)= $ 24,205。

约翰的雇主必须在确定支付FBT作为附加福利的金额后注册FBT。

必须提交FBT申报表,因为在当前FBT年度(4月1日至3月31日),John有FBT责任。FBT申报表必须在5月21日前提交并支付截止到3月31日的责任金额。不过,如报税表是由税务代理人拟备,则可申请另一种递交安排。FBT可以按季度分期付款,也可以按年用雇主的业务活动报表(BAS)支付。付款必须在到期日之前或当日完成,逾期不付款的,可被处以罚款或支付利息。

The taxable fringe benefit is calculated by multiplying taxable fringe benefit with the tax rate. The rate of FBT for the current year is 47 percent. Therefore, the FBT for John is as follows.
The taxable fringe benefit for the school for the FBT year = $15,000
The tax rate = 47 percent
The FBT for the school fees = 15,000 x 0.47 = 7,050
Therefore, the employer of John has to pay FBT for paying his child’s school fees an amount of $7,050.
The FBT on the taxable fringe benefit for the accommodation provided to John is as follows.
The taxable fringe benefits for the accommodation for the FBT year = (market value rent for the apartment) – (rent paid by John)
= (800 x 365/7) – (100 x 365/7) = 41,714 – 5,214 = 36, 500 (decimals rounded off)
The tax rate = 47 percent
The FBT for the accommodation = 36, 500 x 0.47 = 17, 155
Therefore, the employer of John has to pay FBT for his accommodation an amount of $17,155.
That means the total FBT paid by the employer for John is $(7,050 + 17,155) = $24, 205.
The employer of John must be registering the FBT after the determination of the amount that has to be paid as FBT as the fringe benefit.
The FBT return must be lodged as there is FBT liability with regards John during the current FBT year (1st April to 31st March). The FBT return must be lodged and paid the liability amount that ending 31st March by 21st May. However, if the preparation of the FBT return is done by the tax agent, there can be application of a different arrangement regarding the lodgment. The FBT can be paid by quarterly installments or annually with the employer’s business activity statement (BAS). The payment must be made before or on the due date, within which if the payment is not made, penalties or the interest can be liable.