如题，请教一下会计师大牛们
公司买Gift Card送人送客户，作为促进客户关系或者促销，这部分的开销可以作为开销对冲income吗？
如果可以的话，有没有什么额度限制呢？呵呵
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把这笔开销放到marketing/promotion里，没有问题。
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能自己解释清楚就行了，反正tax return里面看不出来，不过分就行了
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呵呵，谢谢奉献，看来生意可以deduct的东西比个人多啊
thx，偶“懂”了
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有tax ruling 的，自己去看。
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tax ruling在那里啊？
另外买这个是得用公司账户里的钱买吧
不能用私人账户里的钱买吧
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这个没关系的
公司没有信用卡，私人用信用卡刷了再向公司re-imburse好了
我几乎所有的购买都是刷私人卡的
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嘿嘿
第一次觉得老公弄的那个不怎么赚钱的小公司有好处嘞~
不过也不能太过分吧
1000刀的gift card算多吗？
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还好啦～～～
每年可以搞个两三次，After Financial Year和圣诞～～～
公司搞market promotion需要 ，然后“你懂的”
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理论上每个人都能开小公司solo trader，然后每年claim几千刀的marketing花费，即使最后报＂公司没赚钱＂？：）
象gift card本身生活就要用的。能退税的话很管用啊
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Probably you need to keep a register of gift card, in case ATO want to see who the gift card you have given to. If you gave it to employee or yourself, it would probably subject to FBT, if to client, should be OK for tax deduction.
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就是说要记下卡号及送的人么？会查对方吗，只是可能。
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楼主要注意如果gift deemed as entertainment expense 是不能作为tax deduction滴！
手机码字太辛苦，回家再细说！
我先列下relevant tax ruling and tax legislation:
section 32-5 of ITAA 1997 ENtertainment expense is not allowed deduction
secion 32-10 meaning of entertaiment
TD 94/55 What constitutes entertaiment？
subsection 32-B Eeception to entertaiment
You got the picture, it is not that simple！
孩子睡了，回来接着码字/细说！
其实楼主的问题就是Can gift card expense be allowable tax deduction？
首先，我想说任何关于tax deduction的问题, 你都要考虑general principle 和 specific provisions about deduction (坑挖的有点大，各位看官Please be patient!)
General principle about deduction:
Section 8-1 of the Income Tax Assessment Act 1997 provides that a loss or an outgoing is an allowable deduction if it is incurred in producing assessable income or in carrying on a business for the production of assessable income unless that loss or outgoing is capital or of a private or domestic nature.
这里的重点是you need to establish that there is a connection between your outgoings and the production of assessable income.
那么来看楼主的case, 我想知道的是楼主的business 是做什么的？ 这个gift card expense 是不是 income prodution purpose?
但是看了20楼楼主的信息，貌似这点应该是没有问题。（注意，有没有问题我说了不算，你说了也不算，it depends on the facts of the case; 税务局如果audit, 楼主最好 be prepared to be able to explain）
但是这点过了后，你还要保证the nature of this expense is not private nature or capital nature.
这个怎么证明啊？这个需要ATO view，甚至case law来证明。
偶个人觉得gift card expense is not private naturen nor capital nature.
那么是不是这样就行了，因为基本上符合general principle for deduction? 可以claim deduction?
这样还不行， 因为还有specific provision 需要考虑！
general principle 固然好，但是它太宽泛，你需要看一下是否有专门的provision 谈到这个问题？
section 12-5 of ITAA 1997 will give a list of different secions for different deductions
初看了楼主在一楼的叙述，我首先想到两个specific deductions: advertising and entertainment
注意这里advertising expense is allowable tax deduction; 而entertainment expense is normally not allowable tax deduction
先说entertaiment expense:
Section 32-5 of ITAA 1997 will tell you Entertainment expense is not allowed deduction
Section 32-10 will explain to you the meaning of entertaiment
TD 94/55 will tell you what constitutes entertaiment.
Section 32B will give you some exceptions to section 32-5
关于gift card expense 是不是entertaiment, 楼主需要根据上面的tax reference self assess。
再说advertising expense:
众所周知advertising expense is allowable tax deduction.
Advertising does cover that if you incurred the expense in order to generate publicity
什么叫in order to generate publicity? It is anyone's guess really!
ATO 很多时候不是对什么东西都有一个definition, 如果在没有统一的definition的时候，你可能要根据macquarie dictionary的定义来判断。
关于这个gift card 是不是为了generate publicity，我不好说，因为我不了解楼主的business以及其他的facts。所以楼主要self access.
还有section 32-45 of ITAA 1997 specifies that providing or exhibiting your *business's goods or services if you incur the loss or outgoing to promote or advertise those goods or services to the public will be the exception to section 32-5
上面的意思是说如果楼主能证明gift card expense is for promote or advertise goods or services, 那么就不属于entertainment, 也就是说可以claim tax deduction。
但是反过来，如果楼主不能证明这一点，那么gift card expense is deemed as entertaiment expense then it is not allowed as a tax deduction.
归根结底是否能claim deducion，要看楼主如何argue, 以及the facts of the case, 我不能很武断的说就是advertising expense or entertainment expense, 楼主需要self assess based on the facts of the case.
但是至少你知道advertising expense is allowed for tax deduction; entertaiment is not.
说了这么多，也不知道众位看官是否明白。
最后我想解释一下，我的回复里掺杂了很多英语，本人无意显示自己英语好，其实本人的英语也并不好。
我只是觉得与其翻译得狗屁不是，还不如用英文，至少还是原汁原味！各位看官如果不喜欢请轻拍！
另外，如果觉得写得还行，加分也别手软，墨尔本的天冷了，偶也要换双鞋过冬！
[ 本帖最后由 Momotaba 于 2012-7-6 22:01 编辑 ]
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我记得买这种Gift card，发票上都不含GST.
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Did ATO have this requirement? If not, I think you just need to be reasonable...
Like if your business income is 5000, then you spent 3000 on gift card...looks not reasonable
IF your business income is $50000,I think you spend couple thousand for market promotion is reasonable
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等同于现金，当然不带GST
这是一个downside，但是工作上可以claim GST的东西，直接买了claim GST就行
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May not be your industry but same principle.
http://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2004427/00001
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这个算贿赂吗？
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Myer给在他家店里购买一定数量金额的客户 gift card，算贿赂吗
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谢谢分享，没分了，稍后补
买Gift Card，当然是给客户/Potential客户作为礼物，然后希望他们来做我的生意，purpose是为了增加income
至于给了谁，时间太久了忘记了
就像ATO要求business car travel要有记录，我记录了去bunning买东西就行，就算没买，也可能是没找到，ATO总不能要求我去找bunning的大爷给我签名，证明我去了bunning
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回头一定细说哦
我等你~
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这个marketing fee吧
真不好说
比如上次我和老公陪一个朋友
去苹果店
买了2个ipone 4s
他就是要送客户的
为了拿到下面的订单
我想这2个手机的钱
应该可以抵点税
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我们这有account说如果你的contract是有commission income的就可以报
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http://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR986/NAT/ATO/00001
Gifts and greeting cards: A deduction is allowable for the cost of gifts or greeting cards bought for work-related purposes by salespersons or property managers who are entitled to earn commission. A deduction for such costs is not allowable to real estate employees who are not entitled to earn commission. In either case, a deduction is not allowable if the expenditure results in the provision of entertainment. A deduction is not allowable for cards or gifts provided to friends, relatives or associates unless the connection between the outgoing and the production of income can be clearly established (see paragraphs 115 to 117).
Depends.
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这是啥意思？
commission
房屋贷款经理好像都收这个
那他们能claim gift card喽？
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君子一言，13楼细说版已经新鲜出炉！
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半夜把豆包settle了，我再来仔细看:)
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强人，牛人！非常详细！
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thx两位，明天继续补分
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学习。。。
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