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Business journey (not assessable)

- Relocation of employee and his family
- Assume a new post or terminate existing post

pls explain the meaning, thanks!

2007-03-09 04:53:02 · 1 個解答 · 發問者 Phoebe 2 in 商業與財經 稅捐 香港

1 個解答

example
During the year ended 31 March 2005, Mr Brown, an Australian, was assigned to work for H Ltd, a Hong Kong subsidiary of Mr Brown's employer in Australia, as its marketing manager for a term of two yeats. Htd paid $40,000 to purchase air tickets for Mr brown and his family to relocate from Australia to Hong Kong. In the year ended 31 March 2007, upon completion of the two-year assignment, H Ltd paid $50,000 to purchase air-tickets for Mr Brown and his family to relocate them from Hong Kong to Australia. They made a stopover visit of 2 days in Songapore en route to Australia. The respective amounts of $40,000 and $50,000 were not paid in connection with a holiday journey and therefore would not be included in Mr Brown's assessable income in years of assessment 2004/02 and 2006/07. The stopover visit in Singapore is disregarded as a concession.

如果你話點樣要計,以上就是例子


比如,你是去同家人
Assume a new post or terminate existing post
去那裡等待工作
產生的費用,老闆同你給,就要taxable

2007-03-13 10:43:21 · answer #1 · answered by DORIS 7 · 0 0

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