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· 분류 : 외국도서 > 경제경영 > 개인재무관리 > 일반
· ISBN : 9780730371472
· 쪽수 : 288쪽
목차
About the author xi
How to use this book xiii
Introduction xv
Part I You and Your Family 1
1 Marriage 2
2 Income splitting 4
3 Dependant (invalid and carer) tax offset 6
4 Children 8
5 Payments for new parents 10
6 Child care 12
7 Low-income earners 15
8 Senior and pensioner tax offset 17
9 Other government benefits 19
10 Family breakdown 22
11 Death 24
12 Family trusts 26
Part II Your Employment 29
13 Car usage 30
14 Methods to claim car travel 33
15 Travel 35
16 Uniform 37
17 Home office 39
18 Other work-related deductions 42
19 Keeping those receipts 44
20 ATO hit lists 46
21 Redundancy 49
22 Working a second job 51
23 Salary sacrifice 53
24 Fringe benefits 55
25 Living-away-from-home allowance 59
Part III Your Education 63
26 Claiming self-education expenses 64
27 The $250 threshold 66
28 Self-development courses 68
29 Student loans 70
30 Austudy and ABSTUDY 78
31 Scholarships 80
32 School building funds 82
33 Education savings plans 84
Part IV Your Investment Property 87
34 Negative gearing 89
35 Interest 91
36 Depreciation 94
37 Low-value pooling 96
38 Repairs and maintenance 98
39 Borrowing expenses 100
40 Legal expenses 102
41 Other rental property deductions 104
42 Foreign investment properties 106
43 Capital gains tax 108
44 PAYG withholding variation 110
45 Property genuinely available for rent 112
Part V Your Shares 115
46 Dividends 116
47 Franking credits 119
48 Dividend reinvestment plans 121
49 Shares owned by low income earners 122
50 Borrowing to buy shares 125
51 Other share deductions 127
52 Capital gains tax on shares 128
53 Realising capital losses 130
54 Inheriting share portfolios 132
55 Share traders versus share investors 134
56 Rights and options 136
57 Employee share schemes 138
58 Share portfolios within self managed superannuation funds 140
59 Cryptocurrency 142
Part VI Your Superannuation 147
60 Contribution limits 150
61 Transfer Balance Cap 153
62 Downsizer Contribution 156
63 Compulsory employer contributions 159
64 Salary sacrifice 161
65 Division 293 tax 164
66 Super co-contribution 166
67 Transferring foreign super 169
68 Self managed superannuation funds 171
69 Buying property within SMSFs 174
70 Gearing through a super fund 176
71 Accessing your super 178
72 Transition to retirement 180
73 Account-based pensions 182
74 Death benefits 184
75 Lost or unclaimed super 185
Part VII Your Business 189
76 Choosing the right business structure 191
77 Tax obligations 195
78 Record keeping 197
79 Deferring tax 200
80 Trading stock 202
81 Bad debts 204
82 Home-based businesses 205
83 Sharing Economy 208
84 Employing people 210
85 Tax concessions and offsets 213
86 Selling or closing down 217
87 Personal services income 219
88 Non-commercial losses 220
89 Franchising 221
Part VIII Miscellaneous 223
90 Overseas income 223
91 Getting a great accountant 226
92 Lodging your tax return 228
93 Amending returns and objecting to assessments 231
94 ATO data matching 233
95 Problems paying your tax 236
96 Medical expenses tax offset 237
97 Levies 240
98 Zone and overseas forces tax offsets 242
99 Tax-effective investments 244
100 Tax planning as a 365-day process 246
101 Just do it! 247
Glossary 251
Bibliography 267
Index 269