ATO警告：數百萬澳洲人犯了「令人驚訝」的減稅錯誤

Eire Consulting創辦人珍妮·西奧多(Jenny Theodore)告訴雅虎財經，她看到很多人在今年的納稅申報表上將5,000公里與工作相關的汽車費用作為“給定”申報，但沒有提供任何記錄。

Millions of Aussies who use their car for work may be able to claim up to $4,250 without keeping a logbook, but they’ll still need to back up the deduction.

數以百萬計的用車上班的澳洲人可能可以在不保留日誌的情況下申請高達 4,250 澳元的索賠，但他們仍然需要支持扣除額。

If you use your car for work, you can use the “cents per kilometre method” or the “logbook method” to calculate deductions for work-related car expenses.

如果您使用汽車進行工作，您可以使用「每公里美分法」或「日誌法」來計算與工作相關的汽車費用的扣除額。

The cents per kilometre method lets you claim up to 5,000 work-related kilometres. This covers all car expenses, the ATO notes, including the vehicle’s decline in value, registration, insurance, maintenance, repairs and fuel costs.

透過每公里美分方法，您可以申報最多 5,000 公里的工作相關里程。 ATO 指出，這涵蓋了所有汽車費用，包括車輛價值下降、登記、保險、維護、維修和燃油費用。

For the 2023-24 year, you can claim 85 cents per kilometre or a deduction of up to $4,250 in total through this method.

在 2023-24 年，您可以透過此方法申請每公里 85 美分或總計最多 4,250 美元的扣除額。

Eire Consulting founder Jenny Theodore told Yahoo Finance the logbook method was better for people who travel a lot for work and would “absolutely” give you a better deduction. But the records required were more onerous.

Eire Consulting 創辦人珍妮·西奧多 (Jenny Theodore) 告訴雅虎財經，日誌方法對於經常出差工作的人來說更好，並且「絕對」會給你更好的扣除。但所需的記錄更為繁重。

“It’s keeping 12 weeks of travel records for all travel that you do not just work-related. So for people, that’s quite a lot of hassle and they just don't do it,” she said.

「它將保存 12 週的旅行記錄，涵蓋您不僅僅與工作相關的所有旅行。所以對於人們來說，這是一個相當大的麻煩，但他們只是不這樣做，」她說。

What car expenses can I claim?

我可以申報哪些汽車費用？

You can only claim expenses for work-related trips. This includes trips between workplaces or to perform your work duties, but it does not include trips between your home and work.

您只能申報與工作相關的旅遊費用。這包括工作場所之間或履行工作職責的旅行，但不包括家庭和工作地點之間的旅行。

Theodore said it was a common misconception that people could claim travel between work and home.

西奧多說，人們可以申報往返於工作地點和家庭之間的旅行，這是一種常見的誤解。

“Any travel to and from work is deemed personal or private in nature and cannot be claimed as a tax deduction,” she told Yahoo Finance.

她告訴雅虎財經：“任何上下班的旅行本質上都被視為個人或私人旅行，不能申請減稅。”

“It’s really only for travel if you are going between jobs or if you are in your office and going out to client meets and that type of thing, that’s where it is a tax deduction.”

“這實際上只適用於旅行，如果你要換工作，或者如果你在辦公室裡出去參加客戶見面會之類的事情，那就是減稅的地方。”

According to the ATO, more than three million taxpayers claimed a deduction for car expenses in 2023.

據 ATO 稱，2023 年將有超過 300 萬納稅人申請汽車費用扣除。

What records do I need?

我需要什麼紀錄？

Cents per kilometre method

每公里美分法

You don’t need to keep a logbook but you will need to keep records to show how you worked out your work-related kilometres.

您不需要保留日誌，但需要保留記錄以顯示您如何計算與工作相關的公里數。

For example, the ATO said you could record your work-related trips in a diary or use the myDeductions tool in the ATO app.

例如，ATO 表示您可以在日記中記錄與工作相關的行程，或使用 ATO 應用程式中的 myDeductions 工具。

“The ATO would expect to see some form of record, whether it’s an Excel spreadsheet or extracts from your calendar or diary records to show that you did actually make these business trips during the year that helped you then to arrive at this 5,000 kilometre or whatever it was,” Theodore said.

「ATO 希望看到某種形式的記錄，無論是Excel 電子表格還是從您的日曆或日記記錄中摘錄的內容，以表明您在這一年中確實進行了這些商務旅行，從而幫助您到達了這5,000 公里或其他什麼是的，」西奧多說。

“It’s definitely less onerous records that are required but it’s still not just a given that you can put it in. If you are ever reviewed or audited by the ATO they will look at how you came up with this claim you are making.”

「所需的記錄肯定不那麼繁重，但它仍然不僅僅是您可以放入的條件。如果您曾經接受過 ATO 的審查或審計，他們會查看您如何提出您所提出的索賠。”

Logbook method

航海日誌法

The logbook needs to show your trips for a continuous period of at least 12 weeks. You’ll need to include the destination and purpose of every journey, the odometer reading at the start and end of each journey, and the total kilometres travelling during the period.

日誌需要顯示您至少 12 週的連續行程。您需要包含每次旅程的目的地和目的、每次旅程開始和結束時的里程表讀數以及在此期間行駛的總公里數。

You’ll also need to include odometer readings for the start and end of the logbook period, and readings for the start and end of the income year you use the logbook. Logboods are valid for up to five years.

您還需要包含日誌期間開始和結束時的里程表讀數，以及您使用日誌的收入年度開始和結束時的讀數。航海日誌的有效期限最長為五年。

Theodore said it was always worth keeping more detailed records than you might think you need to just in case.

西奧多說，為了以防萬一，保留比你想像的更詳細的記錄總是值得的。

“The more records you have, the greater your deduction will be so it’s worth it in the long run,” she said.

「你擁有的記錄越多，你的扣除額就越大，所以從長遠來看這是值得的，」她說。