ATO警告：数百万澳大利亚人犯了“令人惊讶”的减税错误

Eire Consulting创始人珍妮·西奥多(Jenny Theodore)告诉雅虎财经，她看到很多人在今年的纳税申报表上将5,000公里与工作相关的汽车费用作为“给定”申报，但没有提供任何记录。

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.

数以百万计的用车上班的澳大利亚人可能可以在不保留日志的情况下申请高达 4,250 澳元的索赔，但他们仍然需要支持扣除额。

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.

如果您使用汽车进行工作，您可以使用“每公里美分法”或“日志法”来计算与工作相关的汽车费用的扣除额。

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.

通过每公里美分方法，您可以申报最多 5,000 公里的工作相关里程。 ATO 指出，这涵盖了所有汽车费用，包括车辆价值下降、登记、保险、维护、修理和燃油费用。

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，您可以通过此方法申请每公里 85 美分或总计最多 4,250 美元的扣除。

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 创始人珍妮·西奥多 (Jenny Theodore) 告诉雅虎财经，日志方法对于经常出差工作的人来说更好，并且“绝对”会给你更好的扣除。但所需的记录更为繁重。

“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.

“它会保存 12 周的旅行记录，涵盖您不仅仅与工作相关的所有旅行。所以对于人们来说，这是一个相当大的麻烦，但他们就是不这样做，”她说。

What car expenses can I claim?

我可以申报哪些汽车费用？

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.

您只能申报与工作相关的旅行费用。这包括工作场所之间或履行工作职责的旅行，但不包括家庭和工作地点之间的旅行。

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

西奥多说，人们可以申报往返于工作地点和家庭之间的旅行，这是一种常见的误解。

“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.

她告诉雅虎财经：“任何上下班的旅行本质上都被视为个人或私人旅行，不能申请减税。”

“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.”

“这实际上只适用于旅行，如果你要换工作，或者如果你在办公室里出去参加客户见面会之类的事情，那就是减税的地方。”

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

据 ATO 称，2023 年将有超过 300 万纳税人申请汽车费用扣除。

What records do I need?

我需要什么记录？

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.

您不需要保留日志，但需要保留记录以显示您如何计算出与工作相关的公里数。

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 表示您可以在日记中记录与工作相关的行程，或使用 ATO 应用程序中的 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 希望看到某种形式的记录，无论是 Excel 电子表格还是从您的日历或日记记录中摘录的内容，以表明您在这一年中确实进行了这些商务旅行，从而帮助您到达了这 5,000 公里或其他什么是的，”西奥多说。

“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.”

“所需的记录肯定不那么繁重，但它仍然不仅仅是您可以放入的条件。如果您曾经接受过 ATO 的审查或审计，他们会查看您如何提出您所提出的索赔。”

Logbook method

航海日志法

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.

日志需要显示您至少 12 周的连续行程。您需要包括每次旅程的目的地和目的、每次旅程开始和结束时的里程表读数以及在此期间行驶的总公里数。

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.

您还需要包括日志期间开始和结束时的里程表读数，以及您使用日志的收入年度开始和结束时的读数。日志的有效期最长为五年。

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

西奥多说，为了以防万一，保留比你想象的更详细的记录总是值得的。

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

“你拥有的记录越多，你的扣除额就越大，所以从长远来看这是值得的，”她说。