CPA资料/GSL是HD~ 王喵儿CPA心得 / GSL HD / TAX / SMA-HD / Ethics-D / FR-D

mwang1207

虫子 发表于 2013-11-1 22:42
楼主能发我一份sma的资料么，谢啦

sent, please check :)  

mwang1207

miqi 发表于 2013-10-26 08:59
能否麻烦楼主发TAX 和Ethic的notes给我，先感谢你的无私共享了。我的邮箱是. ...

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mwang1207

ping0115 发表于 2013-10-26 14:32
拜求楼主 发financial reporting 和Ethnic 到

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mwang1207

cherriCC 发表于 2013-10-27 17:28
LZ

Could I please have a copy of FR and SMA notes. Many Thanks

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mwang1207

showme 发表于 2013-10-27 22:43
楼主，能不能麻烦您发一份105TAX, 104SMA的资料吗？非常感谢您啊！！！

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mwang1207

drift 发表于 2013-10-28 23:37
楼主的经历和毅力太让我佩服感动了！写的太好了！楼主可不可以给我发些Tax 105的资料？ ...

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mwang1207

drift 发表于 2013-10-28 23:37
楼主的经历和毅力太让我佩服感动了！写的太好了！楼主可不可以给我发些Tax 105的资料？ ...

sent, please check :)

mwang1207

luoluoyehua 发表于 2013-10-29 15:57
楼主能发份Fr的note么？看你前面发了sma的木有fr的~~谢谢   谢谢

sent, please check :)

mwang1207

3.05        Part A: profit-making undertaking or plan
1936年S25A: 2个分支：profit from sale of property/ profit from carrying on scheme
1997年S15-15 的要求：limb 2 & 刨除s6-5的部分&pre CGT不算
E. 3.1: Profit made from pre-CGT assets (P3.6)
注意对于builder是OI; 对于分卖土地的人，是Assessable income，但因为是preCGT,所以没有CGT

3.07        Part B: Capital Gain Tax
3个步骤判断CGT: 是否有event? 是否有exemption?是Gain/Loss?
Figure 3.1 图表CGT applies

3.09        Step 1: Does an act or a transaction involve a CGT event?
•        CGT Events
记住以下events 计算CGT有两种方法index or discount一般选小的一个pg3.48
选择题 给的 info一定要 用两种方法都 算出 CGT然后选小的 一个
•        Index
记住frozen at Sept 1999 at 123.4 算时用卖时index 除以买时index再乘以cost算出adj cost再用sale price 减去adj cost得出CGT income. 21号Sept1999之后买的只能用discount.
•        Discount
直接用sale price 减去cost 在乘以50%。Note CGT discount only applies to asset has been held for at least 12 months. CGT discount cannot apply to D1, D2, D3, E9, F1, F2, F5, H2, J2, J5, J6 and K10.
•        Gain/Loss: proceeds>cost base; pre CGT 1985-09-20 is disregarded
E. 3.2: Select the most appropriate CGT event by considering all the CGT events (P3.10)

3.10        A1: Disposal of a CGT asset (change of ownership; Compulsory Acquisition)
•        Not applicable不符合的情况：
1)        如果是destroyed 不算，用C1
2)        如果是change in trustee without any change to the beneficial ownership of trust assets不是
•        Timing 时间：签合同日期就算，不是从settlement开始。或头衔转让日
E. 3.3: Event A1 and the time of this event (P3.10)
•        Gain/Loss: proceeds>cost base; pre CGT 1985-09-20 is disregarded
•        Compulsory Acquisition: 强制购买的contract时间按照书上的4个选项决定 （有rollover relief）
E.3.4: Compulsory acquisition (P3.11) 政府征地，用最早的那一天来决定日子
E.3.10: Event D2 (P3.15) 对于卖家：upon disposal, A1- disposal of CGT asset, 1st element in CB= price of option sold & property
Review 1. 股东得到不是dividend 的distribution from liquidator也是，但股东没有dispose,所以不是
Review 3. 卖掉自己的店属于A1, gain= proceed; 卖掉distribution right也是A1, gain=proceed;

3.11        B1: Use and enjoyment of a CGT asset before title passes 试用满意再买的合同 (hire and purchase)
•        Timing 时间：从使用asset 开始算；签署合同的时候一般就是首次使用
E.3.5: Event B1 (P3.11)
•        Gain/Loss: proceeds>cost base; pre CGT 1985-09-20 is disregarded

3.12        End of a CGT asset (C1-C3)
C1: Loss or destruction of a CGT asset (fire damage)丢失损毁
•        Timing 时间：这里记住从收到第一次补偿开始算，如无补偿则从发现loss开始算。
E.3.6: Event C1 (P3.12)
•        Gain/Loss: proceeds>cost base; pre CGT 1985-09-20 is disregarded
MC6: 工厂destroyed， C1

C2: Cancellation and surrender of a CGT asset 取消 (intangible assets: share, options)
•        Timing 时间：这里从合同开始时算，如无合同则从asset end开始。
•        Gain/Loss: 市场价的原则>cost base; pre CGT 1985-09-20 is disregarded
E.3.7: Event C2 (P3.13) 买了期权right (5年内买一个电脑用fixed price)最后surrender contractual right
•        Forgiveness of debt by a creditor as a loan ceases to exist when forgiven: capital loss对于creditor放贷的; commercial debt forgiveness provision 对于debtor借债的
E. 3.9: Event C2 after 2 years of contractual right being ceased (3.14)
Review 1. 股东得到不是dividend 的distribution from liquidator也算；只有当公司解体的时候，股东得到钱了才有CGT event
Review 1. 签订合同最后合同终止，就是C2

3.13        C3: End of an option to acquire shares 因为没有使用/取消/放弃而终止期权
•        Timing 时间：终止的日期
E.3.8: Event C3 (P3.13)
没有exercise option to acquire share, ending date 就是CGT event 日子

3.14        Bringing into Existence a CGT asset
D1：Creation of contractual or other rights in another entity 签订合约
•        Not applicable不符合的情况：当除了H2以外的其他情况同时发生时，用其它 （例如卖地的时候，用A1 disposal of CGT asset）& 书上3.14 其它不成立的情况
•        没有mkt substitution rule; 没有discount method
•        Timing 时间：签订合同的时间
E.3.9: Event D1 (P3.14)卖店同时签订限制性条款不可以附近开店；
如果有legal cost, 将会减少seller capital gain by that $;
Otherwise, will be for buyer Event C2 after 2 years of contractual right being ceased
Review 1. 如果签订合同了，就有D1 (contractual agreement)
Review 3. 签订合同说不在附近开店，D1, gain=proceed; 但D1没有discount因为不超过12个月

3.15        D2: Granting an option to an entity 期权针对于转移title的property
•        Not applicable不符合的情况: options created over shares, units or 债券debentures; personal use asset/收藏品
•        Timing 时间：当option is granted
E.3.10: Event D2 (P3.15)
对于买主：买option的时候，D2—capital gain of the $ of option; Exercise option的时候，就没有gain/loss了因为proceed=amount paid for the option
对于卖家：upon disposal, A1- disposal of CGT asset, 1st element in CB= price of option sold & property
Review 1. 对于买家买option, D2,但因为exercise了，所以没有任何gain/loss; 对于卖主，A1

D3: Granting a right to income from mining 采矿
•        Timing 时间：进入合约/没有合约时，可以收取利益的日子

D4: Conservation covenants  与政府and philanthropic orgs)

3.16        Trusts
E1: Creating a trust over a CGT asset
•        Timing 时间：trust is created建立
•        Asset’s cost base = mkt value @ time the trust is created (尤其是discretionary trust)

3.17        E2: Transferring a CGT asset to trust
•        Timing 时间：资产转移的日子
E.3.11: Event E2 (P3.17) capital gain made when transfer asset @ CostBase 10k ; receive consideration of $12k; gain = 2k
•        不计入Gain/loss: 如果你自己是beneficiary; pre CGT
•        Trust cloning

E3: Converting a trust to a unit trust

3.18        E4: Capital payment for trust interest (限制条款，有可能考) Non assessable amount payment
•        Timing 时间：pmt is made；年末
•        只针对unit trust; 不可以是discretionary
•        适用的情况：Non-Assessable Income from: CGT indexation; small biz 50% reduction; 看书另外两种
•        如果是discount的NAI就不可以；(A1,C2,E1, E6/E7 存在的时候也不可以)；不可以有capital loss
E.3.12: Event E2 (P3.18)
CB=1200 for 2 years; pmt =2000; Gain =2000-1200=800; CGT discount as 2 years 50%=400

E5: Beneficiary becomes entitled to a trust asset
•        Timing 时间：when beneficiary becomes 100% entitled
•        Gain: Mkt value>cost base

3.19        E6: Disposal to beneficiary to end income right (trustee to beneficiary)
•        Timing 时间：when disposal happens
•        换取beneficiary的income right
•        不适用：unit trust/ deceased estate

E7: Disposal to beneficiary to end capital interest (beneficiary to 3rd party)
•        Timing 时间：when disposal happens
•        换取interest in trust capital
•        不适用：unit trust/ deceased estate

E8: disposal by beneficiary of capital interest (beneficiary to 3rd party)
•        Timing 时间：签署合约/不再拥有interest
•        适用于：不是自己买interest的
•        Gain= disposal of the interest in trust capital > net asset amount
•        Net asset amount= Cost Base for post CGT + mkt value for pre CGT asset + money held – any liabilities
E. 3.13: Event E4 (P3.20) calculate CG gain for event E8 disposal by beneficiary

3.20        E9: Creating a trust over future property 对于未来的资产
•        Timing 时间：达成协议的日子

Lease
F1: Granting a lease得到租赁，renew, 延长 lease
•        Timing 时间：grant the lease (签署合约/start of the lease)/ renew: start of renewal
E. 3.14: Event F1 (P3.21) Capital Gain= Proceeds- Legal cost
•        lease transfer A1, lease end C2 (capital loss as CB>capital proceed)

3.21        F2: Granting a long term lease (50 years or more)
•        Timing 时间：grant the lease
•        Exclude F2之前的expense

F3: Lessor pays the lessee to vary lease or term waived
•        Lessor 用F3 付钱给lessee去改时间， 不适用于F2的50年以上的contract

F4: The payment received by Lessee from F3
•        Lessee因为F3而收到的lessor的钱， 不适用于F2的50年以上的contract

E. 3.15: Event F1/F3/F4 (P3.22)
签署Lease: F1; capital gain =premium 10k
Lessor 改变日子：F3: capital loss=amount paid = 2k
Lessee received pmt from lessor: F4: Capital gain 2k, reduce cost base= 10k-2k=8k
Review 4 Lessees收到Lessee付的钱改日子，capital gain =收到的钱-减去incur的storage cost-cost base 2k; rent free period没有任何意义

F5: 跟F3/F4相反, lessor receives payment for varying or waiving lease.
E. 3.16: Event F5 (P3.22)
Lessee付钱改Term，Lessor支出legal cost, F5 对于lessor来说capital gain=proceeds-Legal Cost

3.22        Shares (FIFO)
E. 3.17：用FIFO 计算哪些share被卖掉了，cost base

3.23        G1: Capital payment for shares
•        non-assessable payment: not dividend or deemed dividend under liquidation
Review 1. 股东得到不是dividend 的distribution from liquidator也算， 但公司解体18个月之内的不算，所以不是

3.24        G3: Liquidator or administrator declares shares or financial instruments worthless (宣称share无value)
E. 3.18：shareholder can choose to make a capital loss = reduced cost base

Special capital receipts
H1: Forfeiture of deposit  (收取订金，合约没执行，订金under H1)
E. 3.19: 收了订金，没有执行contract, 定金=capital gain

H2: Receipts for event relating to CGT asset 自己拥有的CGT asset 的收入
(与CGT asset 相关收入，只有在其他条不符合的情况下最后才选择H2)
E. 3.20: 足球俱乐部付的钱，地主收了consideration，没有执行contract, 定金=capital gain
Review 1. 股东得到不是dividend 的distribution from liquidator也算，但其他存在的情况就不是

3.25        Australian residency ends
I1: individual or company ceases to be a resident of AU：公司/个人选择不是AUS

I2: trust stops being a resident trust: Trust选择不是AUS
•        Taxable Australian property test (如不是Taxable Australian property则CGT)
•        Real property, indirect AU real property interest;
•        Biz asset;
•        Option/right to acquire above
E. 3.21: a villa unit /option to buy land是taxable AU property, ,无CGT；
Shares; interest in trust 非Taxable AU property=>CGT
Review 2. 所有的非澳洲的share都不是Taxable AU property,要用两种方法计算gain @ mkt value

•        可以选择disregard capital gain的情况
E. 3.22: elect each of the asset is taxable AU property upon forfeiting AU residency to defer CG

3.27        Becoming a resident (用market value as cost at the time become AU resident)
E. 3.23:
对于shares in UK pre CGT; 不可以更改； 对于澳洲地产，因为是Taxable AU ,不用更改
对于澳洲shares, 还有英国的地产，要用mkt value 来更改

3.28        Rollovers----page 3.27
J1: Company ceasing to be member of wholly owned group after rollover
从一公司转到另一公司，然后成为该公司的group member并继续拥有该asset, rollover applies。
但当该公司脱离group时 J1 apply，用breakup time market value 减去cost base =gain 或reduced cost base –market value=loss

J2: Change in relation to replacement asset or improved asset after a rollover 新Asset代替旧的
replace active asset 有rollover 但该asset status 改变时需计算gain, 该gain 等于rollover amount
E. 3.24: Event J2

3.29        J4: Trust failing to cease to exist after rollover under Subdivision 124N
trust must cease to exist within 6 month

J5: Failure to acquire replacement asset after small business replacement asset rollover
if no replacement asset by end of two year period 说要买新Asset来用rollover但没有买
previously rolled over的capital gain 就有了
E. 3.25: Event J5

3.30        J6: Cost of acquisition of replacement asset is not sufficient to cover disregarded capital gain
2年之后，新Asset的Cost不足以offset之前的capital gain
E. 3.26: Event J6: 计算之前的capital gain-新的cost算difference

3.30        Other CGT events
K1: Incoming international transfer of emissions unit
K2: Payment of debt by bankrupt 破产资金收入
K3: Asset passing to a tax advantaged entity after death 去世后，资产转给利税企业
3.31        K4: CGT asset becomes trading stock (考点 treat as sold at market value) 变成存货
MC 9. Gain=proceed-new cost base (新的cost base就是成为trading stock时候的mkt value)

K5: Special collectable losses 收藏品损失
K6: Pre-CGT shares or trust interest 把pre-CGT变成post-CGT
E. 3.27: Event K6: post CGT acquired-asset>75%total mkt value,
gain=post CGT mkt value-post CGT cost base 这里只计入post CGT的部分，忽略pre-CGT

3.32        K7: Balancing adjustment events for depreciating  assets 对于折旧资产
不适用范围：R&D/rollover relief applied/others看书

K8: Direct value shifts (only apply after 22 Aug 2002) 把股票的价值转移给别人
E.3.28: event K8: 当转移的价格>150k, 有threshold de minis

3.33        K9: Carried interests

K10 and K11: Certain short-term forex realisation gains and losses after 30 Jun 2003
12 个月之内的不算AI/deduction

3.35        CGT Asset
•        包括property, legal, equitable rights/ Tangible & intangible
•        Collectable asset 收藏品：
艺术品，手稿，邮票 /买价小于$500的时候gain不算，Loss只能against future collectable收藏品的 gain
1st element: paid or mkt value
Review 3.5.收藏品，先判断是不是>500, 如果大于，看是否是1999.09之前买的，要用indexation method和discount算capital gain; 如果有loss， 可以offset其它收藏品的gain/小于500，不算/loss=市面值-成本

•        Personal use asset
买价小于$1000的时候gain disregard不算，Loss不能cfw只能disregarded;
E.3.29: 如何对待不同的CGT asset (collectable, personal use, property)
Collectable的loss 只能用来以后offset 其它收藏品的gain
Personal use 因为cost <10k, 不计入gain
Share的gain算入，用indexation cost base
Review 3.5.Personal use<10k 不算；>10k 但是是loss,不算

3.37        CGT asset 合并还是独立：具体要求看书
记得pre CGT地上盖的post CGT房子，房子是单独算的，用签合约盖房子的那天的index, 还有freeze到1999年的123.4

3.37        CGT exemptions：一般是1985年9月20之前的都exempt
（很重要，决定是否可以indexation Cost Base; Discount; small biz concession）
看3.38 来决定不同event的time!
3.39        Specific exemption: 具体看是否有exemption apply
E. 3.30: right to seek compensation for personal injury寻求赔偿金针对个人受伤，fully exempt

3.40        Rollovers如政府收购补偿钱或物，demerger,离婚, SBE
•        注意pre CGT 20 Sept 1985买的:
replacement asset <120% of the mkt value of the original asset
则replacement asset当作pre CGT asset 无Capital Gain Tax
•        Pg 3.41看具体其它情况的rollover relief
•        Pg 3.42 Demerger relief 终止合并
•        Same asset rollover relief (离婚时候的财产分配)
•        Small Biz rolloever

3.44        Cost base有哪些costs能被算入，这些costs前提是不能deduction重点
•        Reduced cost base: Cost base减去所有可以allowable deduction的
E. 3.31:
当proceed>CB, capital gain = dif;
当CB>proceed>reduced CB, capital loss= Reduced CB-Proceeds;
其它情况 没有gain/loss
MC7.principal payment of loan不是cost base

3.45        Capital proceeds:
•        Mkt value substitution rule
•        Apportionment rule
•        Non-receipt rule
•        Repaid rule
•        Assumption of liability rule
•        Misappropriation rule
E. 3.32: apportionment rule: 把proceed分配给房子和船
E. 3.23: assumption of liability rule: 总共的proceed= asset received + liability转移的 （对方答应付贷款）

3.46        Cost Base付的钱，incidental cost, cost of owning, capital expenditure （不合法的不算）（5种cost）
E. 3.34: legal fee, stamp duty, valuation fee都算在cost base里面
3.47        有的时候用mkt value 代替
E. 3.35: 一方的cost base 等于另一方的proceed

3.48        Indexed cost base: 在21.Sep.1999之前的CGT/在手上12个月以上
只针对1985.09-1999.09之间acquire的Asset/哪怕是之后，所有index都freeze 在1999年的123.4；如果买卖均在1999.09.21之后就没有index可以用！！！
只能index (cost 1/2/4/5): 3个小数点/3.49 表格查询
这里 for asset acquired after  Sep 1985,用 cost 乘以index在减去deduction for div 43的value 作为base,再用capital proceeds减去该base计算Capital gain. (index: 3位小数点)
E. 3.36 用index 计算CB (123.4/用最近的季度figure)/improvement另外算，按照签署合同日期
Review 2. 所有的share在1999.9.21之前都要index, capital proceeds-index=gain

3.50        Reduced cost base: 哪些costs 能被excludes,一般来说能算成deduction的都要减掉
E. 3.37: 用cost + incidental cost – capital allowance deduction = Reduced cost base
用ReducedCB-Proceed=loss
Review 2. 用reduced cost base来算loss,因为proceed<cost;

3.51        Capital Loss: 只能carry fwd去offset以后的capital gain
E. 3.38: loss carry fwd去offset 以后的gain
考点：收藏品的只能offset收藏品的gain; 公司的loss is subject to continuity test/ same biz test
E. 3.39: capital gain (net) 只算不包括collectable的部分。收藏品的自己记在一边
考点：offset 之前的loss的时候按时间先后顺序
用discount method计算capital gain 的时候，先apply loss再discount
E. 3.40: 用discount method, (Capital Gain – Current year capital loss-prior yr loss)*50%

mwang1207

3.53Capital Gain (index CB OR discount CG)
•Individual：
Proceed-1999/9/21之前的算indexation*CB=capital gain vs. 50%(proceed-CB)看哪个小
E. 3.41 计算individual capital gain (在1999.9.21之前买，两种方法选小的)—pg3.54
E. 3.42 计算individual capital gain (在1999.9.21之后，所以只能50%)
E. 3.43 计算individual capital gain (12个月以内，没有discount,没有index)
Review 3. 这里要记得，如果capital gain里面有不可以用discount方法的，要先把其他的算起来，*50%，再加上不可以用discount的部分 （3.07 白皮书）

3.55Superfund @ 33.3% 而不是50% discount (3.55)

Trust:如果有了discount, 要先*2恢复到之前的original full amount
E. 3.44 计算trust capital gain:
Capital gain @2k with income $40k
1)        Trustee choose 50% discount, trustee = capital gain @1k+income@40k=41k
2)        Distribute income to beneficiary (no cap loss), beneficiary = capital gain @1k*2
3)        Distribute income to beneficiary (eligible @50%)=capital gain @50%*2k +  40k
4)        注意如果还有Small Biz concession 50%, 一共就要*4 在step 2

3.56Company: 没有discount; 可以index 如果在1999.9.21之前买的必须hold超12个月。

Loss is carry fwd的时候：必须先用loss再50%
E. 3.45 individual capital gain $2000, 用loss (-600) ,再apply50%discount = 1400*0.5=700
CGT discount only applies to asset has been held for at least 12 months.
CGT discount cannot apply to D1, D2, D3, E9, F1, F2, F5, H2, J2, J5, J6 and K10.

3.57纳税人：澳洲人post CGT 国外国内都要；外国人 (2006.12.12之后的taxable AU property) 看书
遗产：对于外国人来说，死亡在1994.04.02之后；2006.12.12.之后的非taxable AU property,不用CGT

3.58Partnership: 每个人的情况分别考虑
E. 3.46: 每个人的情况根据购买CGT的日子来计算
E.3.47: Pre CGT asset 在post CGT把2/3变成了cash进入了partnership然后卖掉(3.59具体计算)

3.59Deceased estates 遗产 已故也需计算自住天数 3.65
在1985.09.20 前acquire：beneficiary/trustee acquired @ mkt value
在1985.09.20后 acquire：beneficiary/trustee acquired @ cost base / reduced CB
可以include legal cost
E. 3.48: cost base for beneficiary = (post CGT Cost) + legal fee
E. 3.49: cost base for a group of assets ( pre 的用mkt value, post的用cost) *
注意！personal use总共75k,但每个不超过10k,所以不计入！
Review 3.6. 重点！遗产是pre CGT的只按mkt value 来算indexation；所以purchase fee 不计入； 但如果用discount的方法，purchase fee也是cost base里面的一部分 （白皮书3.11）

3.60Main residence （一般针对individual/ 离婚/遗产）

3.62：如何判断是否是main residence
3.63: 6年内没住但有租出去/一直没住没租/都可以当做exempt
E.3.50：4年没住租出去了，可以免税
Review 2. 搬家去海外，2年不住<6年，免税
3.64：两个人住不一样的地方时，各半就是50% main residence; 一方〉50%，那个房子对于大%的人来说是半年的main
E. 3.51: 老公是大家一起的家；老婆是70%Beach house半年
Partial exemption: 住的不满一年：CG*non-main days/total days in ownership period
E. 3.52: Partial Exemption: 买了15年，11年没住，6年可以用exemption, 所以formula = $200000*(11-6)/15
3.65 Marriage breakdown离婚的情况
E. 3.53: 共同居住2年/一共8年collective own, 25% capital gain
3.66 遗产: pre CGT acquired 有细则看书；post CGT acuiqred,只要拿来2年内卖掉就可以no CGT
E. 3.54: post CGT acquired:拿到遗产2年内卖掉，exempt
Mc5: 遗产如果是unde rwill ，就disregard (s118-195)

3.61
Small business: TO<2mil; Net Asset < 6mil 还有其它要求后就有concession  50%
Active asset: 大于15年的，只用超过7.5年就可以/少于15年，必须〉50%
E. 3.55：biz 9年，总共17年，9大于7.5年
Review 3. Goodwill也算active asset

3.62
Concessional stakeholder: 本身是significant或者配偶是significant
Significant individual >20% shares
E. 3.56: 一个人有80%的share,他是significant & concessional; 他老婆是concessional

3.63
SBE 15yrs exemption/further 50% SBE discount/retirement/rollover
E. 3.57: Small business 50% reduction applies after CGT discount 50% after capital loss

•Retirement: 55岁+为退休卖掉的exemption 500k:net capital gain = 50% discount*50% small biz CGT reduction*CG
E. 3.58: Small business retirement exemption
Review 3. 不超过55岁的不算retire

•用了small biz rollover: 必须两年内买一个replacement asset, CGT disregard; 但如果买的不如原来的价格：就要recignise dif 两年内
E. 3.59 Small business rollover – replacement asset (P3.70)

mwang1207

        Module 4.  Principle of general & specific deduction
*记得如果被classify到了capital,如果和biz相关，有20%的Deduction/p.a. 不足一年的按天算
MC10: repair是capital, 有capital allowable deduction @ 20% 按天；
MC11: 马儿买来的,20% p.a


4.04         s8-1 能deduct的exp需满足2个positive limb 4个negative limb
•        母公司借钱interest可以deduct然后interest free借给子公司是可以的。
•        母公司付rent子公司free使用，母公司可以deduct rent。
•        母公司loan去买子公司share,interest不能deduct.
•        Necessarily incurred does not mean unavoidable.

4.09        第一个positive limb for all tax payer :
Incurred in gaining or producing taxpayer's assessable income.
•        Loss和outgoing区别在于loss outside the control of taxpayer, outgoing incurred for income producing.
•        To be deductible expenditure must be incurred. Provision or accruals for doubtful debts, holiday pay and long service leave 不能deduct.
•        这里注意 insurance 和bank 可以允许一些estimated amount to be deductible如estimated amount of claim. 还有 discounted bill can only be claimed as loss when bill is matured.
•        Must always be a nexus between the outgoing and the assessable income.

4.13        第二个positive limb 是for business：
Necessarily incurred in carrying on business for the purpose of gaining or producing assessable income
page 4.14 主要看necessarily 和purpose.
MC 1 : 几种不同的解释 关于 necessarily, voluntairy, outgoing
Review 3: 要确定是biz (比如开了小马厂),如果确认了就可以deduct非capital的部分

4.17        四个negative limb page是其中一个就不能deduct.
4.18        Losses or outgoings of capital or of capital nature <Capital>
判断是不是capital expenditure的三个test.
1)        the once for all test通常情况下capital exp是once for all 的，但这些除外 long service leave payment, advertising campaign, director resign payment.
2)        The enduring benefit test 通常情况下capital exp一般会带来持续性的benefit.
3)        The business entity test 主要是看expenditure incurred with the object of adding or enlarging the profit yielding. subject is capital,
反之 expense with the continual flow of day to day operation is deduct.
小点 expenses for future employment 不能deduct 但 relate to current job 如升职谈判合同可以deduct. pg4.22

4.23        Losses or outgoings of a private or domestic nature <private>
•        single mother claim 保姆费不能deduct
•        travel from home or resident property to work 不能deduct.
•        home office as a matter of convenience not necessity 不能deduct
•        Sports man need additional food and drink不能deduct
•        护理残疾人可以； 两份工作有内在联系就可以deduct之间的travel
•        大学学位不可以，CPA证书可以；
Review2 但是大学学位如果算self-education首$250不可以deduct,之后的可以 s82A；
CPA 如果和工作直接相关的，fully deduct s8-1  (MC3)
•        政府资助的任何费用都不可以 (Review 2: HELP不可以；但是如果雇主有FBT就可以)
•        残疾保险金可以；借钱付保险金不可以
•        食物，水对于足球员不可以
•        工作需要的特殊高档衣服可以；草帽太阳镜对于特定工作可以

4.26        Losses or outgoings in deriving exempt income or non assessable non exempt income <NANE>
4.26        Losses or outgoings denied a deduction by another provision of the Act

4.27        一些general deduction under s8-1
•        Interest
1)        需考虑borrowed fund 是用来干什么。 一般interest 不是capital nature 尽管fund是。
2)        interest只考虑positive limb 一但满足不管fund是用来干啥都能deduct.
3)        从银行借来12.5%；借给太太1%，只有1%可以deduct (4.28)
4)        借钱买share 计算capital 部分 (capital protection)
step1: total interest expenses .借款乘以利息 @ 银行rate
step2: apply benchmark rate 借款乘以bench marking rate@ RBA 6.4% + 1%
step3  1超过2 的部分就是capital 部分不能deduct.
E. 4.1 (4.29)
5)        如果不是买share, 直接interest rate%* total loan * biz% *days in the year/365
MC7 : 如果告诉你明确一年花了多少钱的interest, 那就直接用那个数字，不用用利率计算

•        Damages & Penalties罚款不能deduct (4.30)
Review1: court order的罚金不可以deduct (同Review 7)

•        Rent 可以deduct 如有advance 需算实际部分。Lease premium 是capital不能deduct. (4.30)

•        Exchange losses in earning ass income可以deduct.
但relate to capital asset less than 12 month 则是CGT K11算入cost of asset. (4.30)

4.31        不能deduct 的 list （重要）
•        Penalties
•        Provision for LSL, AL, Sick and other leave (但实际付了的时候可以deduct: Review 12)
•        student assistance
•        travelling expense (unless reason)
•        Membership fee!
•        leisure facility (unless FB)/Entertainment
•        registered 了的只能claim GST exclusive amount 再乘以business usage %

4.33        Effect  on GST
E. 4.2: GST impact on deduction: 如果一开始的GST是1000,后来是1050,就会有decreasing adjustment 50. (4.33)
E. 4.3: GST 之前register 有credit, 后来没有registered的可以claim GST  inclusive amount再乘以business usage %/11 是increasing adjustment
E. 4.4: registered company biz% of GST可以deduct

4.35        Specifc statutory dedection (法定可以deduct的）
1.        Repairs
•        换是capital /修不是capital，可以claim deduction;只是一部分而不是全部
•        Repair vs. improvement改进:
repair时使用了不同材料提高了效率还是算repair但效率提高越多越有可能是capital.  
还有如果有改造modernisation or reconstruction则是capital包括part spent on repair.
Review 5: 用了新的材料，不是repair是capital
•        initial repair (capital) not deductible
注意如果买的时候或买来就修是 capital的算入asset cost. (Review 5)
之前没有出租过，就修了，就是capital  are not deductible.
•        如只有70%用于produce income 则只有70% repair cost 能deduct.
E. 4.5: 买来就修initial; 改进capital; 更换3片房顶在使用一年之后是repair

2.        Bad debt
•        能claim deduction的坏账必须满足下面要求s25-35
1)        must be existing debt
2)        must be bad
3)        must have been written off as bad during the tax year
4)        Must be in respect of ordinary business.
•        如坏账在following year recoup 了 则算成income. 注意 provision for doubtful debt 不能deduct.
•        买生意发现坏账不能deduct 但可以算成capital cost  去offset capital gain；因为在part of the purchase price里面已经deduct过那部分了
E. 4.6: 买生意的时候就有坏账，付了钱去collect bad debt, 没有deduct.可以认作capital loss
MC8: 最好的情况可以收回75%，坏25%，就按照25%来算可以deduct的部分，但前提是其它必须已经被writeoff过了

4.41        法定能deduct 的 特殊expense
1.        Tax affairs (4.42)
报税或与税务相关的可以deduct  如找会计报税。但有些不能deduct
必须是recognised tax adviser才可以deduct; 大学生不可以
Review 12：Payroll tax 可以deduct, income tax不可以

2.        Preparation of leases 的cost可以deduct

3.        Borrowing expenses for purpose of producing ass income 是可以deduct的 (4.43)
•        包括：legal, valuation fee, survey fee, stamp duty, printing, procuration cost
•        3 个时段里面 (>5年的按5年来当分母！MC11)
•        4个步骤计算oan exp 除以total 天数乘以incurred 的天数得出amount是算入当年deduct.
•        如果提早还清，如何计算  (4.44)
•        如果loan有双重用途，只用biz%=Days in current year* $borrowing cost* biz%/total days of loan
这个地方，total days of loan 就是整个时间段，比如5年
Review 4 借了200k, biz 160/200=80%
MC7: borrowing cost用公式计算
MC12: 如果提早还款，borrowing cost =total -之前几年incurred 过的部分

4.        Discharging a mortgage 可以deduct但必须solely for business.
Review 9 如果discharge morgate 是完全为了AI, 可以deduct in full
MC 4: borrowing cost 用来domestic discharge mortgate,不可以deduct

5.        Travel between workplaces (4.45)
•        注意其中一处不能是住的地方 (E. 4.9: 如果一处是住处，不可以deduct)
•        除非transport bulky equipment (no storage available) and public transport not available或travel 是earning income activity或 home 是workplace，必须两个地方都earn income
•        两处工作必须有related联系
•        travel中不能停留需直接去(E. 4.7: shop assistance travel to waitress)
•        离开old job 去新job的travel cost不能deduct(E. 4.8: 辞掉第一份工作飞去第二份工作不可以）

6.         Terminate a lease (Operating lease only) (4.46)
•        Incurred in the course of carrying on business or in ceasing a business.
•        这里要分成5年claim 每年20%

7.        Super contribution (4.47)
•        是fully deductible for employer的，但employee有cap ($25k/pp), under cap 是15%税; over cap 超过的部分要pay additional 31.5%的税
•        对于super来说，整个都是15%；对于公司来说，full deduction of the total amount paid (E. 4.10)
Review 7: super pmt is deductable in full for employer

8.         Payments to associations (4.48)
•        S25-55 allow $42的会员费deduct。Membership of trade, biz, professional association/joining fee
•        但如果taxpayer 退休了剩下的部分则可以通过s8-1(1) deduct剩下的部分。

9.        Gifts or Contribution (4.48)
•        能deduct的gift须满足
1)        Not by will.
2)        Not less than $2 (red cross $1 不可以，因为不够2块）
3)        如果是物品则must purchased within 12 month or valued by Commissioner over $5000
4)         Made in AU.
•        注意 Share held at least 12 month可以是礼物deduct.  Hold more than 12 month over $5000的可能分成5年按% deduct .
•        如果满足上面的要求，直接deduct mkt value (MC2: 捐出了一个市价8000的东西，deduct 8000)
•        Special rules :  gift to political party 必须是individual 而且最多能deduct $1500. (4.49)
•        Fundraising event
o        contribution 需 over $150 而且benefit 回报是小于 $150或20% of the contribution
o        E. 4.14: 礼物付了$2000,但因为总共的taxable amount=500,所以只能deduct 500
o        如果竞拍付了$1000, 市价$150, deduction allowed = 付的价格-市价 (E. 4.11 @4.50)
•        Gift of trading stock (4.50)
market value of trading stock 计入income 和deduction.

10.        Commission: 如果确认知道金额的可以deduct (review 12)

4.50        前面Year 的 tax losses公式：
Assessable income
Less: Allowable deductions
Less: tax loss brought forward
Less: exempt income
= taxable income
E. 4.12 calculating current year tax losses 用公式
E. 4.13 区分对待tax loss (每一年的不一样), 计算current year tax loss用公式，不和前一年的混在一起算，但是计算明年可以用的总共的loss会把两个加起来
E. 4.14 taxable amount =500, 礼物虽然是2000，只能Deduct500
MC9：如果本年已经是loss了，其中包含5000的gift, 要把gift提出来，所以net loss是不会因为gift而更大（本来195k,不能因为gift而算成200k）注意题目问的是net tax loss for current year还是明年的总共carry fwd
MC16：前几年都是loss, 有donation 那么loss 要exclude donation; 有gain的时候，要减去donation.
算净值

4.51        Deduction of earlier year tax losses：按照先后顺序
E. 4.15 按照公式计算每一年不一样的tax loss和taxable income

4.54        Limitation on deductibility 限制
1.        Entertainment expenses
一般不能deduct除非满足FBT. 还有下面的可以，但有具体rule参照相关
        In house dining facilities/Business of entertainment/ Promotion or advertising expenses
        Overtime meals/ Seminars---for more than 4 hours/ Charitable entertainment
Review 10 A& cost 可以 (coproate box catering to A&)
Lunch provided for seminars in house可以
Travel and accomodation expense 对于conference可以，另外多待了一个周末不可以
Director开会的时候食物不可以

2.        Occupational clothing职业装 (4.57)
只有满足下面的可以deduct: Register of Approved Occupational Clothing/ Occupation specific/ Protect from risk, injury, disease.

3.        Payment to related entities ATO决定 (4.58)
付的多时用mkt的rate; 付的少时，用少的rate
MC15: 付了8k,市价5k,按5k deduct/只付了5k, 市价10k,按5k deduct
但是只针对于related party 如果是给外人，付了多少就deduct多少

4.        Prepayment for SBE 有计算 重点 (4.58)
这些不能deduct:
1.小于$1000,
2. Court order
3. under contract for service,
4. Capital / domestic private.
•        For SBE
1)        小于1年 而且在30 June 2014 tax year之前结束，就可以deduct in full  E. 4.17@4.59
2)        小于1年 但是在 30 June 2014 tax year之后结束都按照天数%deduct.
3)        或超过一年按用了的，都按照天数%deduct. (最多10年)
E. 4.18 一共547天，这一年有212天，就deduct 212/547 * $ 剩下的第二年deduct
E. 4.19  12个月但是超出2014.06.30，按照2013/14年里的日子/365%
Review 11: rent paid in advance > 2年，按(两个月/2年)*Total fee 2年的

•        For other taxpayer 按本年度中的天数除以总天数% deduct. 剩余部分下一年
E. 4.17 (4.59)
E. 4.20 (4.60)
E. 4.21 (4.61) Prepaid wages, license fee都可以fully deduct但不是因为prepaid 而是因为related to biz; service prepayment可以按照每年的天数来计算
Review 7: prepaid insurance for non SBE就按照$*242/365来算

4.58        Loses from Non commercial business activities需满足4个conditions.
1.        adj income (taxable income, super, FBT, investment loss) total 小于$250k,还要满足1/4个test:
a.        business 要有超过$20k ass income,
b.        必须过去3/5年都有income,
c.        Property used at least $500k,
d.        Value of other asset is at least $100k.
2.        the commissioner同意 claim loss (自然灾害等)
3.        Primary production or professional arts business exception applies.
E. 4.22: 有loss但不满足test,loss 只能carry fwd
E. 4.23: Salary + Super > 250k, 不能deduct
Review3: 为了保证不是每个人都说自己有biz用loss,必须满足1/4的test,才能之后去deduct

4.63        Substantiation of expenditure: 工作，车子，旅行
•        Written evidence for work related expenses (4.64)
total 小于$300 不需要, laundry 小于 $150不需要, 但两者相加超过$300 还是要evidence.
E. 4.24: laundry $120; other $260; 只有other需要因为两者相加超过$300

•        Car expenses
2个方法< 5000km (4.67)
1.        Cents per kilometre method
2.        Logbook method
4个方法> 5000km (4.68)
1.        12% or the original value: 不能大于$57466 不需要substantiate
2.        1/3 of actual expense: 需要详细每一笔
3.        Log book：如果可以有详细的log book, 按照biz % deduct
4.        Cents/km: 只能deduct 500km里面的, 不需要substantiate
Review 6: 没有log book不能用3， 如果有详细书面记录可以用2
MC6: 收到了travel allowance as AI; 除了entertainment以外的cost都可以算作deduction

4.72        Thin capital负债超过4分之3
•        4种情况的exemption
E. 4.25: 满足第四种情况，所以>90%,不用 thin capital provision
•        一般3种公司  (4.73)
1.        non-ADI general outward investor 如AU 公司 control a wholly owned subsidiary in China.
2.         Inwards investor vehicle general 如AU 公司是a wholly owned subsidiary of a US 公司
3.         Inwards investor general 如 新加坡公司有个investment in AU.
•        3种类型的计算(这里计算需要看书例题 4.75 )
1.        Safe harbour test (E. 4.26)
1)        Adjusted avg. debt=年头年尾的Loan加起来/2 注意不要provision
2)        Maximum value of debt = (年头年尾 Asset 加起来/2 - 年头年尾provision/2)*0.75
3)        如果步骤1算出来的比步骤2的大，那么可以deduct的只有2的amount,剩下不可以。除非可以证明
2.        Arm’s length test
3.        Worldwide gearing test
•        Disallow excess debt deduction: 计算中Adjusted avg debt-maximum value allowed= disallowed (4.76)

kangtin10

可否发一下SMA的index给我，kangtin10@hotmail.com，万分感谢~

mwang1207

        Module 5. Capital expenditure allowance

5.5        什么是Depreciation asset
Plant 是depreciation asset 但building里的plant必须是manufacturing process 的一部分
下面这些不是depreciation:
1. Laptops, mobile, briefcases.
2. depr under Div 43
3. AU film相关
4. Cars.

5.6        Who holds the asset: 这里主要是看谁在使用asset
legal owner有时候并不是使用者不能deduct depreciation/ lessee是owner

5.7        When depr start, 是看first use 或asset installed ready for use for any purpose哪个早用哪个
E5.1: Deduction of depreciate asset start-time and apportionment between private use and income producing purpose (P5.7)
MC1: 第一次install的时间就是开始deprn

5.8        流程图 重要
Diminishing value formula Deprn更高一些
Before 10/05/2006 之前是150%
Base Value*(Days held/365)*(150%/effective life)

On of after 10/05/2006 之后是200%
Base Value*(Days held/365)*(200%/effective life)

Y2, BV=Cost-value decline(-debt forgiven+improvement cost-Forex gain+forex loss)
Effective life remains the same

Prime cost formula
Cost*(Days held/365)*(100%/effective life)
Adjusted:
(Opening adj value+second element cost) *(Days held/365)*(100%/remaining effective life)

5.9        小于300 直接deduct.
但这里注意 这个asset 不能是其他value超过300 asset的一部分。两个同样的或功能一样的asset加起来不能超过300。而且必须是produce income related (所以微波炉不是)
E 5.2: Apportionment for multi purposes even the cost is less than $300 (P5.9)

5.9        Low value pool
这里注意要先算taxable use percentage 是几年的taxable purpose % 除以年数的平均值。
所以RC2微波炉，MC4filing cabinet虽然小于300都要进入low value pool @ 18.75%

E5.3 Taxable use percentage – average usage over effective life (P5.10)

第一年的新asset 用dv 18.75%，以后用37.5%。(5.11)

E5.4: 求decline in value:
Diminishing value method in calculating the decline in value of assets in a low-value pool
18.75%*( new item cost*taxable use percentage) +37.5 %*( OB + other asset in the pool)

E5.5: Closing balance of a low-value pool = OB + taxable use percentage* low-value asset – decline in value (P5.12)

5.12        Software pool
In house: 第一年无depr nil, 第二年40%，第三年40%，第四年20%。
off the shelf ：2008.05.13前：2.5年/ 2008.05.13 后：4年
R3: inhouse 的软件第一年没有deduction/off the shelf用prime cost 的方法按4年折旧期

5.12        其他asset 重点
•        这里注意licence, intellectual property, software必须用prime cost method.
•        如asset 是从associate买的或end user 没变或没法判断effective life. 必须 use the same method as before, 当没有effective life 是必须diminishing value.
•        R&D  比较特殊under div40

如有private use %则需用下面公式算出decline value再减去private use %的amount
1.        Diminishing value (5.13)
Before 10 may 2006: base value x days held/365 x 150%/asset effective life
After 10 may 2006: base value x days/held/365 x 200%/asset effective life
2.        Prime cost formula (5.14)
Assets cost x( days held/365) x 100%/assets remaining effective life
如有second element cost 如improve, repair等则opening 须加上或减去该cost在用上面公式得出该年adjustable amount

E5.6: 计算base value of asset (repair, commercial debt forgiven, improvement会改变base value, 下一年会有新的base value)
E5.7: Diminishing value formula (P5.15) 不足一年
MC2：Repair和本来的cost 两个分开算

5.15        Cost
•        1st element: stamp duty, transport, install, travel/accommodation; insurance; test
E5.8: First element of cost (P5.16) ex GST 三年的都要算进去
R1: cost +1st element是cost base （但挪动本身就有的机器不是cost, 但是同样可以deduct under s8-1）
•        R3 买了电脑，delivery charge and installation是1st element, software 和maintainance不是

•        2nd element of cost: (5.16): removal of old machine是2nd cost对于旧机器 (R1)
•        不计入Cost的部分

•        Car limited 重点 (5.16)
Car limited $ 57466 inclu.GST 要注意是否有GST input credit, 没有的话就按57466
Original price 要先减去car limited 的GST($57466/11) =5224 车不管多贵，GST 都最多$5224
如减去后的value > $ 54776 excl GST,
如小于< $ 54776 则用减去后的amount.
E5.09 Acquire new car with trade-in, 用旧车的mkt value当作新车的Termination value
E5.10: Tax limit of cost – car (P5.17) ex GST
算car cost 是记住要把second cost 加上然后deduct registration fee, 再去掉GST
stamp duty 无GST； registration fee不能算cost

•        Effective life (5.17)
二手货必须自己判断effective life.
如improvement 增加了cost 10%以上需要重新计算effective life.
如果本身机器性质决定effective life = 10张纸一年/100张，那就是10年，不由公司的折旧policy来决定 (R1)

•        Adjustable Value (5.19)
E5.11: Diminishing value formula
1.        Balancing adjustment event
2.        Splitting or merger of a deprn asset
3.        At the end of the tax year
E5.12: Diminishing value formula – partial used for business (P5.20)

5.20        Short term Forex gain & loss
Gain 不算成income 但asset value= cost-gain, 如gain > cost 则gain – cost =ass income, asset = 0.
        Losses  不能deduct 但asset value= cost + Loss
E5.13: Forex gain reduces asset cost (P5.21)

5.22        Balancing adjustment. 如卖掉或不用了 （1个拆成2个不是）
Adj value > term value= ass income
Adj value < term value= deductible loss
•        Term value 要用market value的东西
E5.14: Termination (P5.23) – garden,debt, re-model, liability etc
E5.15: Termination (P5.23) – Car limit 计算！
因为没有GST input tax credit, Car limit = 57466; Termination value = selling price
公式: Term value x (car limit + second element costs)/total cost of the car include both 1st & 2nd cost
E5.16: Reduction for car limit non- % taxable use (P5.23):
Reduction = [personal% * (cost-adj.term)/(cost-adj.term)]/balancing adjustment
要减去private部分
*balancing adjustment就是adjust term-termination value
•        如果因为保险recover, 那么保险的价格就是termination value>adjusted value（本来的ending value）就有AI (R2)
•        如果因为保险recoever @100k, 本来的cost@110k, 那么计算adjusted termination value=sale price*57446/original cost来计算见M6

5.24        强制出售involuntary disposals
可以选择把balancing adj amount用于against cost of replacement asset.
但该asset不能早于disposal一年或晚于一年，而且必须继续用该replace asset.  
E5.17: Balancing for a low-value pool asset is reduced by taxable amount (P6.24)
Pool的C/B只有taxable%*termination value
•        如果因为保险recover, 那么保险的价格就是termination value>adjusted value（本来的ending value）就有AI; 不过可以进入reduction of base value for replacement asset  (R2)

5.25        可以Rollover relief 的表
E5.18 Rollover relief (P5.26)

5.27        Small business allowance rules （最大的特点就是<6500可以直接deduct,如果不是SBE就要进入pool）
SBE的要求: 2mil TO 3种方法看
•        Cost 小于6500直接deduct （比如桌子，椅子，餐具对于餐馆来说，所以可以直接deduct in full虽然总数大于6500,但每个单品<6500就可以R5）
•        大于6500: 直接Deduction不可以超过5000，
超出5000的部分进入SB general pool, dv @ 15% Yr1; @ 30% Yr2
•        流程图5.29

•        立刻deduct的low cost asset: $6500以下的；第一年可以deduct; 如果有2nd element之后，<6500可以Deduct； 如果2nd element>6500, 进入general pool
E5.19: SBE immediate depreciating asset deduction for multi purposes (P5.29)
<6500的时候，deduct biz purpose%*total cost
>6500的时候，进入general pool (这时候成本不用*biz%)

E5.20 Opening Balance of SBE pool (P5.32) sum (biz%*Adjustable value)
E5.21 Add taxable purpose proportion of the adjustable value of each addition and second element of cost amounts (P5.32)
E5.22 Deduct termination value from pool (P5.33)
E5.23 Deduct depreciation deductions (P5.32):
对于已经在pool里面的，value @30%; 新的biz%*cost @ 15% 两个加起来
E5.24 Closing Balance of SBE pool (P5.33) 按照公式计算下来
E5.25 CB cannot be negative, and excess is in AI (P5.33) 如果CB小于0，把那部分算入AI

5.34        Rollover relief
E5.26 SBE rollover relief (P5.34) – SBE changes to company, pool deductions are distributed evenly between SBE and company.

5.35        Accelerated deduction for motor vehicles
E5.27 Motor vehicle:
Cost * biz use=27k; 直接deduct $5000, 然后剩22k, 同年Deprn @15%=3.3k; Yr1 total 8.3k; 第二年(22k-8.3k)*30% （同R6）

5.36        Project expenditure pools公式
10 May 2006前:
pool value x 150%/Dv project life
10 May 2006后:
pool value x 200%/Dv project life
E5.28: Project expenditure pool deduction (P5.36) 后的所以200%

5.38        Business related costs
•        这里section 40-880(2) 准许claim deduction for business related costs incur after 1st July 2005.
但必须是 related to your business 必须connect to deriving income,必须taxpayer 本人incurred.
可以claim at 20% over 5年。以下capital exp 也可以分5年claim
(a)        exp to establish business structure
(b)        exp to convert business structure
(c)        exp to raise equity
(d)        exp to defend takeover: R4中就是defend take over, 按照五年
(e)        exp to unsuccessfully attempting takeover
(f)        exp to stop carrying on business
E3.29 Blackhole expenditure (P5.39) – establish biz structure as business capital expenditure deducted equally in 5years

5.40        Deduction for capital works. Div 43.
•        桥也是capital MC5
•        Residential/non residential/short term traveller/R&D building etc 看date commenced
•        Rate 见书5.41 重点
公式 : proportion of your construction exp x days used x rate/ 365
Factory: industrial activity @4%
R&D: 2.5%
Warehouse: non-residential income-producing不同时期不一样看表格
记得不满一年的不能分子是365天
E5.30 Capital work deductions – Apportionment for multi purposes (5.43)
一年里面215天按照short Accomodation, 所以4%; 另外150天里面,20/30是short term; 10/30是income producing

showme

mwang1207 发表于 2013-11-6 23:59
sent, please check :)

非常感谢！！

萨圈圈

楼主，能不能发一份SMA的资料给我？万分感谢！
zepo1804@hotmail.com

niwuqian

求118资料，谢谢

pingguozzzzz

mwang1207 发表于 2013-11-6 23:57
sent, please check :)

thank you !!!!

dcarina

请问楼主可以发一份ETHICS的资料给我吗?
haiyun.ding@gmail.com

cavenn

谢谢lz无私的分享并祝lz幸福快乐！拜求 Financial Reporting，Tax ，SMA的资料！
helencn156@163.com

syd

可以发一份 Tax 的资料吗?
Thanks a lot.
ossen2000@gmail.com

mwang1207

syd 发表于 2013-11-8 12:21
可以发一份 Tax 的资料吗?
Thanks a lot.

好的，下周一去公司发给你
:)

toniqut

您好，请问能麻烦您发Financial Reporting 的复习资料给我吗？  tonishi0711@gmail.com    谢谢楼主。祝工作愉快！

pingpingdaisy

mwang1207 发表于 2013-11-6 22:56
sent, please check :)

收到了. 謝謝

macuican

第一次碰到没齐楼的大神 膜拜~  套个近乎 咱是校友

还剩最后一门选修 本来决定了选修financial risk management~ 看了楼主的notes果断改选Tax 挑战一下学点儿知识 。Bible在手 通过不愁啊~~

求一份tax的资料~ 谢谢楼主了先
邮箱：macuican@gmail.com

liushui0729

yangkunrong

您好，请问能麻烦您发Financial Reporting & tax的资料ma??  谢谢楼主!!!!!
ykenken@hotmail.com

mmyy77

看了lz的经历，太佩服了，给了我很多的鼓舞和正能量！谢谢分享！
加油！

chansterdj

can you send advanced taxation to chansterdj@yahoo.com.au

Many thanks

Coco2012

楼主太强了~!真是会读书!     我每次考试都是费很大劲........ 最终也仅仅是个Pass....
我准备明年4月考FR,楼主可不可以把您的Notes & Index 发给我先看看呀~~     万分感谢！！！！我的邮箱地址是：connie.gao@hotmail.com

sweetlemon

楼主牛人+好心人，能麻烦发我一份TAX 的电子书和相关资料吗? 谢谢！pinksweetlemon@gmail.com