澳大利亚税务局税征收范围
论文作者:www.51lunwen.org论文属性:学术文章 Scholarship Essay登出时间:2016-04-03编辑:anne点击率:5199
论文字数:2833论文编号:org201604022013326415语种:英语 English地区:澳大利亚价格:免费论文
关键词:澳大利亚税务局税征
摘要:澳大利亚税务局颁发的设置问候包含在TR 1999/6澳大利亚税务局的程序和TD 1999/34号决议确定从消费者的忠诚度促销收到的款项是否受任何所得税或附带福利税方面的文件。
1. Introduction 介绍
澳大利亚税务局扩大的附带福利税征收范围,由此旅客积分也都在附带福利税征税,澳大利亚税务局加入到1999年税收裁决附带福利税涉及的方面下的“旅客积分”奖励得到包括其他相同的客户忠诚度计划。这项裁决下令下的忠诚度奖励得到了所有的飞行奖励,通常不征税。Australian
taxation Office widened the scope of collection of taxes in fringe benefits whereby flyer points are also taxed in the fringe benefits tax, Australian Taxation Office added to the 1999 Taxation Ruling that deals with fringe benefits tax in regard to reward gotten under “flyer points”including other identical customer loyalty programs. The ruling ordered that all flight rewards gotten under the loyalty rewards are in general not taxable.
2. Exception例外
此规则有例外的情况,其中旅客奖励可能被征税,它们包括:飞行费的奖励可以承受附加福利税,其中个人合同的个人恰好是谁提供给工人谁恰好是关于就业家庭成员的“飞点”的雇主。这意味着,附带福利税将只会影响雇员和雇主的家庭有关,而且飞行奖励支付与就业的关系给出。例如在佩恩的情况下,1999年联邦法院指出,在消费者忠诚度促销得到飞行奖励都没有收入,这意味着它们不受附带福利税。其原因是,在这种情况下,奖励给予纳税人因和提供消费者的忠诚度奖励给其客户公司之间的个人协议。另一个例外是那里的飞行奖励是给从业务开支发出的员工或员工在安排受托人的情况。由个人获得奖励飞行谁提供服务或已经得到了,因为营业费用飞行奖励在哪里,他或她有权飞行奖励帐户个人为服务。这意味着,与该奖励金额获得相关各项活动的一种商业活动,他们自己。This rule has exception circumstances where the flyer reward may be taxed, they include; Flight-royalty reward can be subject fringe benefit tax where the individual in personal contract happens to be an employer who is providing the “flyer points” given to worker who happens to be a family member in regards to the employment. This means, Fringe Benefit Tax will only affect where the employee and the employer are family related and that flight reward payments are given in relations with employment.For instance in the Payne’s case 1999 the Federal Court observed that the flight rewards gotten in consumer loyalty promotions are not income meaning that they are not subject to Fringe Benefit Tax. The reason was that the rewards in this case were given because of a personal agreement betweena taxpayer and a company that provided consumer loyalty reward to its customer. Another exception to this rule is the case where the flight rewards are given to an employee or employee’s trustee in an arrangement that emanate from business expenses. Flight rewards received by an individual who offer a service or has gotten the flight reward because of business expenses where the individual give service on the account that he or she is entitled for flight reward.This means, that the activities that are associated with the getting of the reward amount to be a business activity in themselves .
3. Conclusion总结
Australian Taxation Office issued a document that sets Australian Taxation Office procedure contained in TR 1999/6 and TD 1999/34 in regards to ways of determining whether amount received from consumer loyalty promotions are subject to either income tax or Fringe Benefit Tax.This documentstated that amount received in consumer loyalty promotions that are a result of points gotten from business expenses can be subjected to income tax or Fringe Benefit Tax. In calculating if such amount would be taxed, precise
guidelines ensures that Australian Taxation Office considers if the arrangement had any commercial intent and was contrived, or if the arrangement provided that the amount were being given as a substitute forthe points accrued or income from a transaction or business expense. Also it considers circumstances where facts indicate that the amount received is a portion of an activity that is income earni
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