澳洲求教：老总买车，注册在公司名下好还是私人名

在澳大利亚税务



请教各位大人：
老板要买个10万多的车，不知道要注册在公司名下好还是私人名下好？
是不是公司名下有100%GST退？但平时车会被他用作私人用途！
希望有各位提供帮助！
谢谢！

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在没有investment bonus的前提下（好像6/2009已经过期了），建议还是搞个salary package 把车子under Noveated Lease好了，就是贷款方、车主和公司签一个三方协议，车子挂在公司名下，但个人负担费用，按照每年多少公里数来计算缴多少FBT，这个FBT会有折扣，GST一样省掉。如果车子单纯挂在公司名下就没有税务折扣了。

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弱弱的问几个问题：

investment bonus 是什么？
Noveated Lease 又是什么？
FBT如何有Discount?

请教了！！！

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具体的条目请楼主在ato.gov.au上search吧，要解释起来很长的。我给你贴一点资料。

Taxable value of car benefits
The taxable value of cars may be calculated by an employer under one of the following methods:
> statutory formula method
> operating cost method.
Either method can be used for each car for any FBT year.

Statutory formula method
The taxable value of a car benefit under the statutory formula method is determined as follows:
Taxable value = A × B × (C ÷ D) – E
where:
A = base value of the car
B = statutory fraction
C = number of days the car was available for private use
D = number of days in the FBT year
E = employee contributions.
Base value
The base value of a car depends on how it was ‘held’ (owned or leased) at the earliest time the provider held the car.
The base value for this purpose in relation to owned cars is to be made up of the cost of the car, including:
> dealer delivery charges
> GST
> customs duty
> cost of non-business accessories (e.g. sunroof).
It does not include:
> stamp duty
> registration
> insurance
> extended warranty
> any rebate received on the acquisition of the car.
The base value of leased cars is either the amount paid by the lessor to purchase the car, if it was recently acquired by the lessor, or, alternatively, the market value of the car. If a car is held for four complete FBT years (the year it is included in its fifth FBT return), a one-third reduction in the base value of the vehicle is available and should be included in the statutory formula method calculations.
This reduction does not apply to non-business accessories fitted after the car was acquired (TD 94/28).
Note that the base value is calculated at the earliest time the provider held the car. So if an employer leased the car in 2005, then leased again in 2008, the base value is calculated in 2005.
How trade-ins affect the base value
Generally, the base value is set by the cost of the car to the provider. The cost will include the value of any property given. If an employer provides a trade-in to reduce the cash payable for the vehicle, the base value will include the value of the trade-in. In other words, the cost of the car is the same whether the purchase price is made up of cash only or cash plus a trade-in.

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However, if anyone else provides a trade-in (typically this would be the employee who is packaging the new vehicle), the base value includes only the cost to the employer. This will be the amount paid by the employer but will not include the trade-in. This will result in less FBT being payable under the statutory formula or the operating cost formula as the base value is lower (resulting in less deemed depreciation and imputed interest). It will also result in lower lease payments in the case of a leased vehicle, leading to a lesser amount of salary being sacrificed.

Statutory fraction
The number of kilometres travelled in the year determines the statutory fraction. Where the car is provided for less than a full year, the number of kilometres travelled is converted to an annual equivalent using the following formula:
A × (B ÷ C)
where:
A = number of kilometres travelled
B = days in FBT year
C = number of days the car is held by the provider.
The percentages are as follows:
Total kms travelled in a year
Statutory fraction
Less than 15,000
0.26
15,000 to 24,999
0.20
25,000 to 40,000
0.11
Over 40,000
0.07
Note that if the car is held by an employer for the whole FBT year, but is not used to provide fringe benefits for the whole year, the statutory fraction is worked out using the actual number of kilometres travelled.

Days available for private use
A car benefit can arise if there is actual or deemed private use of the vehicle by an employee or associate of an employee.
‘Days available for private use’ is the number of days on which a car benefit arose due to actual or deemed private use. Even for a car that is salary packaged by an employee, some days may be able to be excluded from this calculation.
As a general rule, travel from work to home is regarded as private use.
A car benefit on a particular day will also arise if there is any deemed private use on that day.
Deemed private use can arise in two circumstances:
> When the car is garaged at the employee’s residence there will automatically be deemed private use.
> There will be deemed private use when the car is not at the provider’s place of business and:
– the employee is entitled to use the car for private purposes
– the employee has custody and control of the car and is not performing the duties of their employment, or
– an associate of the employee has custody and control of the car or a right to use the car.

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Any day on which the vehicle is kept wholly on the provider’s business premises, no car benefit will arise. Where the vehicle is off the road being repaired for more than one whole day, no car benefit will arise for those days. Where the vehicle is garaged away from the employee’s residence, and the keys are not held by or available to the employee, no car benefit will arise.

Operating cost method
Unlike the statutory formula method, the operating cost method (also known as the ‘log book method’) takes into account actual operating costs of the car when determining the taxable value of the car fringe benefit.
In addition, where the car is owned, the operating cost method also deems depreciation and interest expenses to have been incurred by the employer when calculating the taxable value of the car benefit. The actual taxable value of the car benefit under the operating cost method is reduced by the business use percentage of the car during the FBT year. In order to establish the business use percentage during an FBT year, an employee is required to complete a 12-week log book.
The taxable value is then determined as follows:
taxable value = (C × [100% – BP]) – R
where:
C = total operating cost of the car during the FBT year
BP = business percentage of the car during the holding period as determined by the log book
R = amount of the recipient’s payment.
The total operating cost of a leased car includes:
> lease charges
> registration amounts
> insurance amounts
> fuel.
The total operating cost of an owned vehicle includes:
> deemed depreciation
> deemed interest
> registration amounts
> insurance amounts
> fuel.
Depreciation is included in the operating cost only if the employer owns the car.

When calculating deemed depreciation for operating cost purposes, cost is not limited by the car limit, but is worked out on the full cost including GST, the luxury car tax where applicable and dealer delivery charges. It does not include registration and stamp duty. The formula is:
ABC ÷ D
where:
A= depreciated value of the car, where the car was owned by the person at the beginning of the year or the cost price
B = 18.75% for cars acquired on or after 1 July 2002
C = number of days the car was owned by the employer
D = number of days in the year of tax the car was owned.
Where a car is held by an employer but is not used to provide a car benefit for the whole of that period, the depreciation calculated as above (on the period the car was owned) is further apportioned. The formula for the apportionment is:
DEP × DHP ÷ DCO
DEP = depreciation amount calculated for the period the car was owned (by the person at the beginning of the year or the cost price)
DHP = number of days in the ‘holding period’ during which the car was owned
DCO = number of days in the year of tax the car was owned.
Note that, for this purpose, the ‘holding period’ includes only the days that the car was held for use in providing car fringe benefits. Thus, we exclude any days in which the car was owned but was not used to provide fringe benefits.
Deemed interest is calculated by multiplying the depreciated value of the car by the statutory interest rate. The statutory interest rate for the FBT year ended 31 March 2008 is 8.05%.

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多谢楼上的，学习中！！！

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再问一个问题：

是不是公司买车的Interest Rate of Car Loan 比私人买要低一些呢？

到底低多少？ 需要什么文件？ Any Security Need?

谢谢!!!!

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再请问一个，是不是一定要买新车的，2手车没有，新的DEMO车可以抵税不？

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但是before 31/12/2009, 作为公司买的话, 好像有50%税务折扣?

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