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Shintaro Kamimura. Shintaro Kamimura (from Tokyo) has worked for many years as a professional mahjong player, mahjong instructor and a writer. He travels far and wide both in Japan and overseas, fine-tuning his already extensive expertise in many areas of gaming, including Japanese pachinko and slot machines, and overseas casinos. The Australian Communication and Media Authority (ACMA) has announced that it has asked Internet Service Providers (ISP’s) to block more overseas gambling websites, whilst it has asked for.Food stuff ration coupons types I–V for direct laborers and workers in Vietnam, 1976–1986
In marketing, a coupon is a ticket or document that can be redeemed for a financial discount or rebate when purchasing a product.
Customarily, coupons are issued by manufacturers of consumer packaged goods[1] or by retailers, to be used in retail stores as a part of sales promotions. They are often widely distributed through mail, coupon envelopes, magazines, newspapers, the Internet (social media, email newsletter), directly from the retailer, and mobile devices such as cell phones.
The New York Times reported ’more than 900 manufacturers’ coupons were distributed’ per household, and that ’the United States Department of Agriculture estimates that four families in five use coupons.[2] ’Only about 4 percent’ ofcoupons received were redeemed.[2] Coupons can be targeted selectively to regional markets in which price competition is great.
Most coupons have an expiration date, although American military commissaries overseas honor manufacturers coupons for up to six months past the expiration date.[3]Pronunciation
The word is of French origin, pronounced [kupɔ̃]. In Britain, the United States, and Canada it is pronounced /ˈkuːpɒn/KOO-pon. A common alternate American pronunciation is /ˈkjuːpɒn/KEW-pon.[4]HistoryOriginBelieved to be the first coupon ever, this ticket for a free glass of Coca-Cola was first distributed in 1888 to help promote the drink. By 1913, the company had redeemed 8.5 million tickets.[5]
Coca-Cola’s 1888-issued ’free glass of’ is the earliest documented coupon.[5][6] Coupons were mailed to potential customers and placed in magazines. It is estimated that between 1894 and 1913 one in nine Americans had received a free Coca-Cola, for a total of 8,500,000 free drinks. By 1895 Coke was served in every state in the United States.[7]
In 1929 Betty Crocker began a loyalty points program and began issuing coupons that could be used to redeem for premiums like free flatware. In 1937 the coupons were printed on the outside of packages. The loyalty program ended in 2006, one of the longest loyalty programs.[8]
In Australia consumers first came in contact with couponing when a company called Shopa Docket promoted offers and discounts on the back of shopping receipts in 1986.[9]Types and uses
Coupons offer different types of values, such as discounts, free shipping, buy-one get-one, trade-in for redemption, first-time customer coupons, free trial offer, launch offers, festival offers, and free giveaways. Similarly, there are varied uses of coupons which include: to incentivize a purchase, reduce a price, provide a free sample,[10] or to aid marketers in understanding the demographics of their customer.Function
Coupons can be used to research the price sensitivity of different groups of buyers (by sending out coupons with different dollar values to different groups). Time, location and sizes (e.g. five pound vs. 20 pound bag)[11] affect prices; coupons are part of the marketing mix.[12] So is knowing about the customer. [13][11]Grocery coupons
Grocery coupons come in two major types:
*store coupons: issued by the store itself. Some stores will also accept store coupons issued by competitors.[citation needed]
*Coupons issued by the manufacturer of a product[1] may be used at any coupon-accepting store that carries that product. Part of their function is to advertise their offerings and attract new customers.
Some grocery stores regularly double or even triple the value of coupons to bring customers into their stores.[2] Periodic special events double or triple coupon values on certain days or weeks.[14]Conveyance
Coupons exist in more than one form, and are acquired by customers in a variety of ways.Paper
Historically, verifying the discount offered has been via presenting coupons clipped from newspapers[1] or received in the mail. Some retailers and companies use verification methods such as unique barcodes, coupon ID numbers, holographic seals, and watermarked paper as protection from unauthorized copying or use. Other than newspapers, there are also coupon book publishers and retailers who compile vouchers and coupons into books, either for sale or free.Electronic
By the mid-1990s, ’couponing had also moved to the internet.’[15] An early term was clipless coupons.[16] Later on the term ’downloadable coupons’ came into use.[17] Options include:
*Internet coupons: Online retailers often refer to these as ’coupon codes’, ’promotional codes’, ’promotion codes’, ’discount codes’, ’keycodes’, ’promo codes’, ’surplus codes’, ’portable codes’, ’shopping codes’, ’voucher codes’, ’reward codes’, ’discount vouchers’, ’referral codes’ or ’source codes’.[18] These are typed in before the sale is finalized. Marketers can use different codes for different channels or groups in order to differentiate response rates. Free shipping and cashback are additional inducements.
*Mobile: Smartphone based, these are often distributed via WAP Push over SMS or MMS, and presented at the store or online. These also have advertising benefits even after their expiration date.[19][20]
*Apps: Related to classic coupons are loyalty cards; these have increasingly been superseded by Mobile apps.[21]Taxation
Depending on the jurisdiction, coupons may or may not reduce the sales tax which must be paid by the consumer. The most consumer-friendly tax situation taxes the actual price paid, including when the store does double and triple coupon reductions.[22]
The above applies when the retailer is the source of the coupon, since the product is offered at the post-coupon price. In jurisdictions seeking to tax more,[23] if the coupon is issued by the manufacturer, the original price is still paid but some of the price is covered by the manufacturer instead of the consumer and the full price remains taxable.Trading
Coupon manufacturers may or may not place restrictions on coupons limiting their transferability to ensure the coupons stay within the targeted market. Since such restrictions are not universal and are difficult and/or costly to enforce, limited coupon trading is tolerated in the industry. Organized coupon exchange clubs are commonly found in regions where coupons are distributed.Often coupons are available for purchase at some online sites,[24] but since most coupons are not allowed to be sold, the fee is considered to be for the time and effort put into cutting out the coupons.
Some types of coupons may be sold. The New York Times not only said ’the traffic is legal’ regarding selling airline discount coupons, but wrote ’check the commercial notices column in The New York Times or the classified advertising section under ’Miscellaneous’) in The Wall Street Journal.[25]
During war time or economic hardships, trading or selling ration coupons is an economic crime.[26][27]See alsoReferences
*^ abcRandall Stross (December 25, 2010). ’Someday, Store Coupons May Tap You on the Shoulder’. The New York Times.
*^ abc’Store-Coupon use sores and spreads’. The New York Times. May 5, 1982.
*^Reed, Charlie. ’AAFES, DeCA still accepting expired coupons’. Stars and Stripes. Retrieved 1 July 2013.
*^Duryee, Tricia (November 6, 2011). ’A Nation Divided on How to Say the Word ’Coupon’’. Dow Jones & Company Inc. Retrieved May 8, 2014.
*^ abGeuss, Megan (October 2010). ’First Coupon Ever’. Wired. Vol. 18 no. 11. p. 104.
*^’The Chronicle Of Coca-Cola: The Candler Era’. Coca-Cola Company. Retrieved 20 July 2016.
*^Brad Tuttle (April 6, 2010). ’The History of Coupons’. Time Magazine.
*^Fred Reichheld (1996) The Loyalty Effect, Harvard Business School Press, Boston, 1996.
*^Grey, Justin. ’Meet the king of Australia’s docket advertising industry’. My Business (Australia). Retrieved 20 July 2016.
*^Dana Canedy (January 2, 1998). ’More makers of consumer goods are delivering samples of their products right to the front door’. The New York times.
*^ ab’Best Buys’. The New York Times. April 14, 1982.
*^McKenzie, Richard B. Why Popcorn Costs So Much at the Movies: And Other Pricing Puzzles. ISBN978-0-387-76999-8, 2008.
*^Charles Duhigg (February 16, 2012). ’How Companies Learn Your Secrets’. The New York Times.
*^’Grocery Stores That Double Coupons’. |accessdate=2010/04/13}}
*^’printable’. Advertising Age. September 15, 2003.
*^Gregory Dalton (February 22, 1999). ’Clipless Coupons’. InformationWeek. p. 87.
*^’Consumers Find More Ways to Save With Downloadable Coupons on Redplum.com’. December 15, 2011. Filed Under: Clipless Coupons, Redplum
*^Claire Cain Miller (November 26, 2008). ’In Lean Times, Online Coupons Are Catching On’. The New York Times.
*^Banerjee, Sy, and Yancey Scott (2010), ’Enhancing Mobile Coupon Redemption in Fast Food Campaigns’, Journal of Research in Interactive Marketing, Vol. 4 Iss: 2, pp.97 - 110
*^Banerjee, Syagnik (Sy), Poddar Amit, Yancey, Scott and McDowell Danielle (2011), ’Measuring Intangible Effects of M-Coupon Campaigns on Non-Redeemers’ Journal of Research in Interactive Marketing, forthcoming.
*^Bob Tedeschi (September 1, 2010). ’How to Get Loyalty Card Prices Without Loyalty Cards’. The New York Times.
*^’PS 2007(5), Sales Tax Treatment of Coupons, Scan Cards, Cash Equivalents, Promotional Items, and Rebates’.
*^’TAX.NY.gov’. May 6, 2020.
*^Al Sunshine; Lee Zimmerman (August 8, 2011). ’Selling Coupons’. CBSlocal.com.
*^Paul Grimes (October 7, 1979). ’Discount Coupons Still Find a Market’. The New York Times.
*^’Held in Ratio Frauds: 3 Seized in Nassau for Selling Coupons for Gasoline’. The New York Times. December 12, 1942.
*^John Darnton (March 3, 1981). ’Polish meat-rationing plan called highly complex’. The New York Times. first time . since the war . 3,000 people to administer . $2 million just for printing couponsExternal links
* Media related to coupons at Wikimedia Commons
* The dictionary definition of coupon at WiktionaryRetrieved from ’https://en.wikipedia.org/w/index.php?title=Coupon&oldid=1000302832’
Paying your employees or contractors located overseas, while ensuring your company remains compliant with tax and social security can be challenging. Below are 4 steps you can take to successfully employ people overseas:
If you are an Australian company and you are recruiting a person overseas for at least 60 days, then Australian tax obligations applies to you.
The geographical location of your employee doesn’t matter. If you are an Australian employer you need to follow Australian tax guidelines. That said, your overseas employees could also be subject to local employment laws. It is therefore important to check whether any conflicting provisions exist.
For example, if your overseas Australian employee faces double withholding tax. You may be able to find out whether there is a tax agreement between Australia and the country where your employee lives.
Australia has ‘double tax agreements’ with over 40 countries. The terms and conditions of these agreements can change in any given year, so it is important to be aware of any changes.
Tax rates for your foreign resident employee can be anywhere between 10-30%. This depends on where your foreign employee is located and whether they have a treaty with Australia or not. To avoid withholding tax at a higher rate of 47%, you need to provide a current overseas address of your employee overseas.
This calculator from the ATO makes it easier for you to decide whether your relationship with the person doing business with you is your employee or a contractor for tax and super purposes.
Here are 3 different tax scenarios. Choose which one applies to your situation.a) Tax payments for Australian residents working overseas
If you have Australian resident employees that are working in a foreign country you may have pay as you go (PAYG) withholding obligations.
However, some foreign earnings are subject to exemptions. For example, some payments for foreign services that relate to certain development projects, and charitable or government activities are exempt from tax.
Your employee should include non-exempt earnings in their income tax return as assessable income. They may also be entitled to a foreign income tax offset for amounts of foreign tax paid.b) Tax payments for Australian non-residents
A foreign resident is someone who is not an Australian resident for tax purposes.
The withholding requirements for foreign resident employees are similar to those that apply to Australian workers. However, a foreign resident:
*can’t claim the tax-free threshold
*is subject to different rates of withholdingc) Tax payments made to overseas independent contractors or freelancers
In Australia, you usually need to withhold taxes from payments made to foreign contractors if the payments made are for interest, unfranked dividends or royalties. You may also have to withhold additional tax if any of these payment types have been reinvested or capitalised on behalf of the non-resident.
In addition, you will need to withhold tax from payments made to non-Australian resident employees if they are promoting or operating casino gaming junket arrangements in Australia; promoting or operating entertainment or sports activities in Australia; promoting or operating construction, installation or upgrading of buildings, plants and fixtures and for other works and related activities in Australia.2. Superannuation for Overseas Contractors and Employees
As an Australian business, you may also have superannuation obligations. Again, here are 3 scenarios for you to choose from:a) Superannuation for Australian residents working overseas
As an Australian business, you have superannuation obligations for Australian employees overseas. But this is only if they are residents of Australia for tax purposes. The foreign country your employee works at may also require you to make superannuation contributions. This means you need to be aware of any domestic schemes, otherwise you may end up paying superannuation twice (known as double superannuation).
Australia has agreements with other countries to prevent double superannuation from happening, but as an employer, you will need to get a ‘certificate of coverage’ from the ATO BEFORE your employee leaves Australia. They can then give it to your overseas counterpart to be exempt from compulsory contribution in the other country.b) Social security for Australian non-residents
You do not have to pay superannuation in Australia for non-residents, but you may have to make social security contributions on behalf of your foreign employee in the country they are working in. This means you need to have a good understanding of the domestic social security scheme in the foreign country your employee is working in.c) Social security or superannuation for contractors or freelancers
If you are enlisting the help of a foreign contractor or freelancer you have no obligation to make social security or superannuation contributions - it is up to them.More Help
Visit these Australian Tax Office websites: Costa bingo redeem points.
a) Once you’ve determined you do need to withhold tax payments made to your foreign resident employee you need to provide them with a PAYG payment summary - foreign employment (NAT 73297) which includes:
*Income relating to period of foreign employment
*Tax withheld and paid to a foreign government
To obtain a printed copy of the form download the following form and print in A4 size: Foreign Employment (NAT 73297, PDF, 274KB)
You can also use ATO’s automated self-help publications ordering service or you can phone ATO’s Publications Distribution Service on 1300 720 092 between 8:00am and 6:00pm Monday to Friday and quote “Foreign Employment” (NAT 73297)
b) Give the payee their copy of the payment summary by 14 July, following the end of the financial year you made payments to them in. Note, if your employee requests a payment summary in writing prior to 9 June, you must provide the payment summary to them within 14 days of receiving their request.
c) Send the ATO original copies of your employees PAYG payment summaries and your PAYG payment summary statement by 14th August, following end of the financial year. Do not send payment summaries printed from your payroll software, it must be ATO originals.
d) Keep your copy of your PAYG payment summaries for at least 5 years.4. How You Transfer Money Overseas
Now that you’re ready to pay your overseas employee or independent contractor you need to think of how to best transfer the money. Here are some helpful hints to ensure you choose the best currency transfer service option for your business needs.a) Use a specialist currency transfer company instead of a bank
While using your bank might be a more convenient option, it may also be more expensive. It is worthwhile to get in touch with businesses specifically set up to provide low cost money exchange at good exchange rates.
Companies like Transferwise, OFX, World First, TorFX, XE,InstaReM and CurrencyFair allow you to transfer money directly into the recipient’s bank account using their online services and call centres. Some currency exchange providers like Western Union and MoneyGram let the recipient collect their funds in cash.
We recommend using our comparison tables for international money transfers or currency exchange to help you with your decision.b) Be aware of any costs
There are many costs that could impact how much your overseas contractor or employee will receive when you send money to them. Any hidden costs charged by your money transfer provider could be a big hit to your bottom line and operating expenses. Especially if you are making recurring overseas money transfers.
Here is a simplified list of the key costs involved when you send money overseas:
*The currencies and countries you are moving currency between — different currency pairs have different exchange rates.
*Fees levied by the currency exchange provider — different banks and providers will levy different fees.
*The difference between the base exchange rate and what the currency provider offers you — you are unlikely to get the “mid-market / interbank” exchange rate. Instead, the rate you will get is often one or two percentage points worse than that rate.
*Fees levied depending on how the exchange is funded — some providers will charge you a fee if you fund the transfer in certain ways.
*Recipient bank fees — some banks charge additional fees when funds from a money transfer are paid into
https://diarynote-jp.indered.space
Shintaro Kamimura. Shintaro Kamimura (from Tokyo) has worked for many years as a professional mahjong player, mahjong instructor and a writer. He travels far and wide both in Japan and overseas, fine-tuning his already extensive expertise in many areas of gaming, including Japanese pachinko and slot machines, and overseas casinos. The Australian Communication and Media Authority (ACMA) has announced that it has asked Internet Service Providers (ISP’s) to block more overseas gambling websites, whilst it has asked for.Food stuff ration coupons types I–V for direct laborers and workers in Vietnam, 1976–1986
In marketing, a coupon is a ticket or document that can be redeemed for a financial discount or rebate when purchasing a product.
Customarily, coupons are issued by manufacturers of consumer packaged goods[1] or by retailers, to be used in retail stores as a part of sales promotions. They are often widely distributed through mail, coupon envelopes, magazines, newspapers, the Internet (social media, email newsletter), directly from the retailer, and mobile devices such as cell phones.
The New York Times reported ’more than 900 manufacturers’ coupons were distributed’ per household, and that ’the United States Department of Agriculture estimates that four families in five use coupons.[2] ’Only about 4 percent’ ofcoupons received were redeemed.[2] Coupons can be targeted selectively to regional markets in which price competition is great.
Most coupons have an expiration date, although American military commissaries overseas honor manufacturers coupons for up to six months past the expiration date.[3]Pronunciation
The word is of French origin, pronounced [kupɔ̃]. In Britain, the United States, and Canada it is pronounced /ˈkuːpɒn/KOO-pon. A common alternate American pronunciation is /ˈkjuːpɒn/KEW-pon.[4]HistoryOriginBelieved to be the first coupon ever, this ticket for a free glass of Coca-Cola was first distributed in 1888 to help promote the drink. By 1913, the company had redeemed 8.5 million tickets.[5]
Coca-Cola’s 1888-issued ’free glass of’ is the earliest documented coupon.[5][6] Coupons were mailed to potential customers and placed in magazines. It is estimated that between 1894 and 1913 one in nine Americans had received a free Coca-Cola, for a total of 8,500,000 free drinks. By 1895 Coke was served in every state in the United States.[7]
In 1929 Betty Crocker began a loyalty points program and began issuing coupons that could be used to redeem for premiums like free flatware. In 1937 the coupons were printed on the outside of packages. The loyalty program ended in 2006, one of the longest loyalty programs.[8]
In Australia consumers first came in contact with couponing when a company called Shopa Docket promoted offers and discounts on the back of shopping receipts in 1986.[9]Types and uses
Coupons offer different types of values, such as discounts, free shipping, buy-one get-one, trade-in for redemption, first-time customer coupons, free trial offer, launch offers, festival offers, and free giveaways. Similarly, there are varied uses of coupons which include: to incentivize a purchase, reduce a price, provide a free sample,[10] or to aid marketers in understanding the demographics of their customer.Function
Coupons can be used to research the price sensitivity of different groups of buyers (by sending out coupons with different dollar values to different groups). Time, location and sizes (e.g. five pound vs. 20 pound bag)[11] affect prices; coupons are part of the marketing mix.[12] So is knowing about the customer. [13][11]Grocery coupons
Grocery coupons come in two major types:
*store coupons: issued by the store itself. Some stores will also accept store coupons issued by competitors.[citation needed]
*Coupons issued by the manufacturer of a product[1] may be used at any coupon-accepting store that carries that product. Part of their function is to advertise their offerings and attract new customers.
Some grocery stores regularly double or even triple the value of coupons to bring customers into their stores.[2] Periodic special events double or triple coupon values on certain days or weeks.[14]Conveyance
Coupons exist in more than one form, and are acquired by customers in a variety of ways.Paper
Historically, verifying the discount offered has been via presenting coupons clipped from newspapers[1] or received in the mail. Some retailers and companies use verification methods such as unique barcodes, coupon ID numbers, holographic seals, and watermarked paper as protection from unauthorized copying or use. Other than newspapers, there are also coupon book publishers and retailers who compile vouchers and coupons into books, either for sale or free.Electronic
By the mid-1990s, ’couponing had also moved to the internet.’[15] An early term was clipless coupons.[16] Later on the term ’downloadable coupons’ came into use.[17] Options include:
*Internet coupons: Online retailers often refer to these as ’coupon codes’, ’promotional codes’, ’promotion codes’, ’discount codes’, ’keycodes’, ’promo codes’, ’surplus codes’, ’portable codes’, ’shopping codes’, ’voucher codes’, ’reward codes’, ’discount vouchers’, ’referral codes’ or ’source codes’.[18] These are typed in before the sale is finalized. Marketers can use different codes for different channels or groups in order to differentiate response rates. Free shipping and cashback are additional inducements.
*Mobile: Smartphone based, these are often distributed via WAP Push over SMS or MMS, and presented at the store or online. These also have advertising benefits even after their expiration date.[19][20]
*Apps: Related to classic coupons are loyalty cards; these have increasingly been superseded by Mobile apps.[21]Taxation
Depending on the jurisdiction, coupons may or may not reduce the sales tax which must be paid by the consumer. The most consumer-friendly tax situation taxes the actual price paid, including when the store does double and triple coupon reductions.[22]
The above applies when the retailer is the source of the coupon, since the product is offered at the post-coupon price. In jurisdictions seeking to tax more,[23] if the coupon is issued by the manufacturer, the original price is still paid but some of the price is covered by the manufacturer instead of the consumer and the full price remains taxable.Trading
Coupon manufacturers may or may not place restrictions on coupons limiting their transferability to ensure the coupons stay within the targeted market. Since such restrictions are not universal and are difficult and/or costly to enforce, limited coupon trading is tolerated in the industry. Organized coupon exchange clubs are commonly found in regions where coupons are distributed.Often coupons are available for purchase at some online sites,[24] but since most coupons are not allowed to be sold, the fee is considered to be for the time and effort put into cutting out the coupons.
Some types of coupons may be sold. The New York Times not only said ’the traffic is legal’ regarding selling airline discount coupons, but wrote ’check the commercial notices column in The New York Times or the classified advertising section under ’Miscellaneous’) in The Wall Street Journal.[25]
During war time or economic hardships, trading or selling ration coupons is an economic crime.[26][27]See alsoReferences
*^ abcRandall Stross (December 25, 2010). ’Someday, Store Coupons May Tap You on the Shoulder’. The New York Times.
*^ abc’Store-Coupon use sores and spreads’. The New York Times. May 5, 1982.
*^Reed, Charlie. ’AAFES, DeCA still accepting expired coupons’. Stars and Stripes. Retrieved 1 July 2013.
*^Duryee, Tricia (November 6, 2011). ’A Nation Divided on How to Say the Word ’Coupon’’. Dow Jones & Company Inc. Retrieved May 8, 2014.
*^ abGeuss, Megan (October 2010). ’First Coupon Ever’. Wired. Vol. 18 no. 11. p. 104.
*^’The Chronicle Of Coca-Cola: The Candler Era’. Coca-Cola Company. Retrieved 20 July 2016.
*^Brad Tuttle (April 6, 2010). ’The History of Coupons’. Time Magazine.
*^Fred Reichheld (1996) The Loyalty Effect, Harvard Business School Press, Boston, 1996.
*^Grey, Justin. ’Meet the king of Australia’s docket advertising industry’. My Business (Australia). Retrieved 20 July 2016.
*^Dana Canedy (January 2, 1998). ’More makers of consumer goods are delivering samples of their products right to the front door’. The New York times.
*^ ab’Best Buys’. The New York Times. April 14, 1982.
*^McKenzie, Richard B. Why Popcorn Costs So Much at the Movies: And Other Pricing Puzzles. ISBN978-0-387-76999-8, 2008.
*^Charles Duhigg (February 16, 2012). ’How Companies Learn Your Secrets’. The New York Times.
*^’Grocery Stores That Double Coupons’. |accessdate=2010/04/13}}
*^’printable’. Advertising Age. September 15, 2003.
*^Gregory Dalton (February 22, 1999). ’Clipless Coupons’. InformationWeek. p. 87.
*^’Consumers Find More Ways to Save With Downloadable Coupons on Redplum.com’. December 15, 2011. Filed Under: Clipless Coupons, Redplum
*^Claire Cain Miller (November 26, 2008). ’In Lean Times, Online Coupons Are Catching On’. The New York Times.
*^Banerjee, Sy, and Yancey Scott (2010), ’Enhancing Mobile Coupon Redemption in Fast Food Campaigns’, Journal of Research in Interactive Marketing, Vol. 4 Iss: 2, pp.97 - 110
*^Banerjee, Syagnik (Sy), Poddar Amit, Yancey, Scott and McDowell Danielle (2011), ’Measuring Intangible Effects of M-Coupon Campaigns on Non-Redeemers’ Journal of Research in Interactive Marketing, forthcoming.
*^Bob Tedeschi (September 1, 2010). ’How to Get Loyalty Card Prices Without Loyalty Cards’. The New York Times.
*^’PS 2007(5), Sales Tax Treatment of Coupons, Scan Cards, Cash Equivalents, Promotional Items, and Rebates’.
*^’TAX.NY.gov’. May 6, 2020.
*^Al Sunshine; Lee Zimmerman (August 8, 2011). ’Selling Coupons’. CBSlocal.com.
*^Paul Grimes (October 7, 1979). ’Discount Coupons Still Find a Market’. The New York Times.
*^’Held in Ratio Frauds: 3 Seized in Nassau for Selling Coupons for Gasoline’. The New York Times. December 12, 1942.
*^John Darnton (March 3, 1981). ’Polish meat-rationing plan called highly complex’. The New York Times. first time . since the war . 3,000 people to administer . $2 million just for printing couponsExternal links
* Media related to coupons at Wikimedia Commons
* The dictionary definition of coupon at WiktionaryRetrieved from ’https://en.wikipedia.org/w/index.php?title=Coupon&oldid=1000302832’
Paying your employees or contractors located overseas, while ensuring your company remains compliant with tax and social security can be challenging. Below are 4 steps you can take to successfully employ people overseas:
If you are an Australian company and you are recruiting a person overseas for at least 60 days, then Australian tax obligations applies to you.
The geographical location of your employee doesn’t matter. If you are an Australian employer you need to follow Australian tax guidelines. That said, your overseas employees could also be subject to local employment laws. It is therefore important to check whether any conflicting provisions exist.
For example, if your overseas Australian employee faces double withholding tax. You may be able to find out whether there is a tax agreement between Australia and the country where your employee lives.
Australia has ‘double tax agreements’ with over 40 countries. The terms and conditions of these agreements can change in any given year, so it is important to be aware of any changes.
Tax rates for your foreign resident employee can be anywhere between 10-30%. This depends on where your foreign employee is located and whether they have a treaty with Australia or not. To avoid withholding tax at a higher rate of 47%, you need to provide a current overseas address of your employee overseas.
This calculator from the ATO makes it easier for you to decide whether your relationship with the person doing business with you is your employee or a contractor for tax and super purposes.
Here are 3 different tax scenarios. Choose which one applies to your situation.a) Tax payments for Australian residents working overseas
If you have Australian resident employees that are working in a foreign country you may have pay as you go (PAYG) withholding obligations.
However, some foreign earnings are subject to exemptions. For example, some payments for foreign services that relate to certain development projects, and charitable or government activities are exempt from tax.
Your employee should include non-exempt earnings in their income tax return as assessable income. They may also be entitled to a foreign income tax offset for amounts of foreign tax paid.b) Tax payments for Australian non-residents
A foreign resident is someone who is not an Australian resident for tax purposes.
The withholding requirements for foreign resident employees are similar to those that apply to Australian workers. However, a foreign resident:
*can’t claim the tax-free threshold
*is subject to different rates of withholdingc) Tax payments made to overseas independent contractors or freelancers
In Australia, you usually need to withhold taxes from payments made to foreign contractors if the payments made are for interest, unfranked dividends or royalties. You may also have to withhold additional tax if any of these payment types have been reinvested or capitalised on behalf of the non-resident.
In addition, you will need to withhold tax from payments made to non-Australian resident employees if they are promoting or operating casino gaming junket arrangements in Australia; promoting or operating entertainment or sports activities in Australia; promoting or operating construction, installation or upgrading of buildings, plants and fixtures and for other works and related activities in Australia.2. Superannuation for Overseas Contractors and Employees
As an Australian business, you may also have superannuation obligations. Again, here are 3 scenarios for you to choose from:a) Superannuation for Australian residents working overseas
As an Australian business, you have superannuation obligations for Australian employees overseas. But this is only if they are residents of Australia for tax purposes. The foreign country your employee works at may also require you to make superannuation contributions. This means you need to be aware of any domestic schemes, otherwise you may end up paying superannuation twice (known as double superannuation).
Australia has agreements with other countries to prevent double superannuation from happening, but as an employer, you will need to get a ‘certificate of coverage’ from the ATO BEFORE your employee leaves Australia. They can then give it to your overseas counterpart to be exempt from compulsory contribution in the other country.b) Social security for Australian non-residents
You do not have to pay superannuation in Australia for non-residents, but you may have to make social security contributions on behalf of your foreign employee in the country they are working in. This means you need to have a good understanding of the domestic social security scheme in the foreign country your employee is working in.c) Social security or superannuation for contractors or freelancers
If you are enlisting the help of a foreign contractor or freelancer you have no obligation to make social security or superannuation contributions - it is up to them.More Help
Visit these Australian Tax Office websites: Costa bingo redeem points.
a) Once you’ve determined you do need to withhold tax payments made to your foreign resident employee you need to provide them with a PAYG payment summary - foreign employment (NAT 73297) which includes:
*Income relating to period of foreign employment
*Tax withheld and paid to a foreign government
To obtain a printed copy of the form download the following form and print in A4 size: Foreign Employment (NAT 73297, PDF, 274KB)
You can also use ATO’s automated self-help publications ordering service or you can phone ATO’s Publications Distribution Service on 1300 720 092 between 8:00am and 6:00pm Monday to Friday and quote “Foreign Employment” (NAT 73297)
b) Give the payee their copy of the payment summary by 14 July, following the end of the financial year you made payments to them in. Note, if your employee requests a payment summary in writing prior to 9 June, you must provide the payment summary to them within 14 days of receiving their request.
c) Send the ATO original copies of your employees PAYG payment summaries and your PAYG payment summary statement by 14th August, following end of the financial year. Do not send payment summaries printed from your payroll software, it must be ATO originals.
d) Keep your copy of your PAYG payment summaries for at least 5 years.4. How You Transfer Money Overseas
Now that you’re ready to pay your overseas employee or independent contractor you need to think of how to best transfer the money. Here are some helpful hints to ensure you choose the best currency transfer service option for your business needs.a) Use a specialist currency transfer company instead of a bank
While using your bank might be a more convenient option, it may also be more expensive. It is worthwhile to get in touch with businesses specifically set up to provide low cost money exchange at good exchange rates.
Companies like Transferwise, OFX, World First, TorFX, XE,InstaReM and CurrencyFair allow you to transfer money directly into the recipient’s bank account using their online services and call centres. Some currency exchange providers like Western Union and MoneyGram let the recipient collect their funds in cash.
We recommend using our comparison tables for international money transfers or currency exchange to help you with your decision.b) Be aware of any costs
There are many costs that could impact how much your overseas contractor or employee will receive when you send money to them. Any hidden costs charged by your money transfer provider could be a big hit to your bottom line and operating expenses. Especially if you are making recurring overseas money transfers.
Here is a simplified list of the key costs involved when you send money overseas:
*The currencies and countries you are moving currency between — different currency pairs have different exchange rates.
*Fees levied by the currency exchange provider — different banks and providers will levy different fees.
*The difference between the base exchange rate and what the currency provider offers you — you are unlikely to get the “mid-market / interbank” exchange rate. Instead, the rate you will get is often one or two percentage points worse than that rate.
*Fees levied depending on how the exchange is funded — some providers will charge you a fee if you fund the transfer in certain ways.
*Recipient bank fees — some banks charge additional fees when funds from a money transfer are paid into
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