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· 분류 : 외국도서 > 경제경영 > 개인재무관리 > 일반
· ISBN : 9780730384632
· 쪽수 : 312쪽
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 23
11 Death 25
12 Family trusts 27
Part II Your employment 31
13 Car usage 32
14 Methods to claim car travel 35
15 Travel 37
16 Uniform 39
17 Home office 41
18 Other work-related deductions 46
19 Keeping those receipts 48
20 ATO hit lists 50
21 Redundancy 53
22 Working a second job 55
23 Salary sacrifice 57
24 Fringe benefits 59
25 Living-away-from-home allowance 63
Part III Your education 67
26 Claiming self-education expenses 68
27 The $250 threshold 70
28 Self-development courses 72
29 Student loans 74
30 Austudy and ABSTUDY 81
31 Scholarships 83
32 School building funds 85
33 Education savings plans 87
Part IV Your investment property 91
34 Negative gearing 93
35 Interest 95
36 Depreciation 98
37 Low-value pooling 100
38 Repairs and maintenance 102
39 Borrowing expenses 104
40 Legal expenses 106
41 Other rental property deductions 108
42 Foreign investment properties 111
43 Capital gains tax 112
44 PAYG withholding variation 115
45 Co-ownership of your investment property 117
Part V Your shares 121
46 Dividends 122
47 Shares owned by low income earners 128
48 Borrowing to buy shares 131
49 Other share deductions 133
50 Capital gains tax on shares 134
51 Realising capital losses 136
52 Inheriting share portfolios 138
53 Share traders versus share investors 140
54 Rights and options 142
55 Employee share schemes 144
56 Share portfolios within self managed superannuation funds 146
57 Cryptocurrency 148
Part VI Your superannuation 153
58 Contribution limits 156
59 Transfer Balance Cap 159
60 Downsizer Contribution 162
61 Compulsory employer contributions 165
62 Salary sacrifice 167
63 Division 293 tax 170
64 Super co-contribution 172
65 Transferring foreign super 175
66 Self managed superannuation funds 177
67 Buying property within SMSFs 180
68 Gearing through a super fund 182
69 Accessing your super 184
70 Transition to retirement 187
71 Account-based pensions 189
72 Death benefits 191
73 Lost or unclaimed super 193
Part VII Your business 197
74 Choosing the right business structure 199
75 Tax obligations 202
76 Record keeping 206
77 Deferring tax 208
78 Trading stock 210
79 Bad debts 212
80 Home-based businesses 214
81 Sharing Economy 216
82 Employing people 218
83 Single Touch Payroll 223
84 Tax concessions and offsets 226
85 Selling or closing down 230
86 Personal services income 232
87 Non-commercial losses 233
88 Division 7A loans by private companies 235
89 Franchising 237
Part VIII Miscellaneous 239
90 Overseas income 239
91 Getting a great accountant 242
92 Lodging your tax return 244
93 Amending returns and objecting to assessments 247
94 ATO data matching 249
95 Problems paying your tax 252
96 Estate planning 254
97 Levies 259
98 Zone and overseas forces tax offsets 262
99 Tax-effective investments 264
100 Tax planning as a 365-day process 265
101 Just do it! 267
Glossary 269
Bibliography 287
Index 289