Novation lease

siluoer

1. If an employee chooses to split novation payment between before and after tax i.e. $1,000 salary deduction which has $700 before tax and $300 after tax, what if any GST implications are there for the employee and the employer?

2. Are there any tax rulings on this?

xxzjp

1，novated lease有3方参预， employee salary package外面应该是net of GST, 由于employer领取lease instalment的时分包孕的gst，能够作为employer的input gst credit。
2，after tax contribution就是作为增加fbt liability作用的，大家都这么处置。

ssjj

税前的700employer 能够claim in put tax credit.