Tax Knowledge

Everything about tax!

• Tax Issues for Lessors and Lessees (9)
• Tax Issues for Lessors and Lessees (8)
• Tax Issues for Lessors and Lessees (7)
• Tax Issues for Lessors and Lessees (6)
• Tax Issues for Lessors and Lessees (5)
• Tax Issues for Lessors and Lessees (4)
• Tax Issues for Lessors and Lessees (3)
• Tax Issues for Lessors and Lessees (2)
• Tax Issues for Lessors and Lessees (1)
• CGT and GST for Property Buyers (28)
• CGT and GST for Property Buyers (27)
• CGT and GST for Property Buyers (26)
• CGT and GST for Property Buyers (25)
• CGT and GST for Property Buyers (24)
• CGT and GST for Property Buyers (23)
• CGT and GST for Property Buyers (22)
• CGT and GST for Property Buyers (21)
• CGT and GST for Property Buyers (20)
• CGT and GST for Property Buyers (19)
• CGT and GST for Property Buyers (18)
• CGT and GST for Property Buyers (17)
• CGT and GST for Property Buyers (16)
• CGT and GST for Property Buyers (15)
• CGT and GST for Property Buyers (14)
• CGT and GST for Property Buyers (13)
• CGT and GST for Property Buyers (12)
• CGT and GST for Property Buyers (11)
• CGT and GST for Property Buyers (10)
• CGT and GST for Property Buyers (9)
• CGT and GST for Property Buyers (8)
• CGT and GST for Property Buyers (7)
• CGT and GST for Property Buyers (6)
• CGT and GST for Property Buyers (5)
• CGT and GST for Property Buyers (4)
• CGT and GST for Property Buyers (3)
• CGT and GST for Property Buyers (2)
• CGT and GST for Property Buyers (1)
• Rental Properties (12)
• Rental Properties (11)
• Rental Properties (10)
• Rental Properties (9)
• Rental Properties (8)
• Rental Properties (7)
• Rental Properties (6)
• Rental Properties (5)
• Rental Properties (4)
• Rental Properties (3)
• Rental Properties (2)
• Rental Properties (1)
• Non-Arm's Length Income -NALI (11)
• Non-Arm's Length Income -NALI (10)
• Non-Arm's Length Income -NALI (9)
• Non-Arm's Length Income -NALI (8)
• Non-Arm's Length Income -NALI (7)
• Non-Arms Length Income - NALI (2)
• Non-Arms Length Income - NALI (3)
• Non-Arms Length Income - NALI (4)
• Non-Arms Length Income - NALI (5)
• Non-Arms Length Income - NALI (6)
• Non-Arms Length Income - NALI (1)
• Self-Managed Superannuation Fund -SMSF (20)
• Self-Managed Superannuation Fund -SMSF (19)
• Self-Managed Superannuation Fund -SMSF (18)
• Self-Managed Superannuation Fund -SMSF (17)
• Self-Managed Superannuation Fund -SMSF (16)
• Self-Managed Superannuation Fund -SMSF (15)
• Self-Managed Superannuation Fund -SMSF (14)
• Self-Managed Superannuation Fund -SMSF (13)
• Self-Managed Superannuation Fund -SMSF (12)
• Self-Managed Superannuation Fund -SMSF (11)
• Self-Managed Superannuation Fund -SMSF (10)
• Self-Managed Superannuation Fund -SMSF (9)
• Self-Managed Superannuation Fund -SMSF (8)
• Self-Managed Superannuation Fund -SMSF (7)
• Self-Managed Superannuation Fund -SMSF (6)
• Self-Managed Superannuation Fund -SMSF (5)
• Self-Managed Superannuation Fund -SMSF (4)
• Self-Managed Superannuation Fund -SMSF (3)
• Self-Managed Superannuation Fund -SMSF (2)
• Self-Managed Superannuation Fund -SMSF (1)
• Claiming foreign income tax offsets (12)
• Claiming foreign income tax offsets (11)
• Claiming foreign income tax offsets (10)
• Claiming foreign income tax offsets (9)
• Claiming foreign income tax offsets (8)
• Claiming foreign income tax offsets (7)
• Claiming foreign income tax offsets (6)
• Claiming foreign income tax offsets (5)
• Claiming foreign income tax offsets (4)
• Claiming foreign income tax offsets (3)
• Claiming foreign income tax offsets (2)
• Claiming foreign income tax offsets (1)
• Deceased estates and estate beneficiaries (3)
• Deceased estates and estate beneficiaries (2)
• Deceased estates and estate beneficiaries (1)
• Recent tax amendments on CGT (8)
• Recent tax amendments on CGT (7)
• Recent tax amendments on CGT (6)
• Recent tax amendments on CGT (5)
• Recent tax amendments on CGT (4)
• Recent tax amendments on CGT (3)
• Recent tax amendments on CGT (2)
• Recent tax amendments on CGT (1)
• Special disability trusts and their beneficiaries
• CGT Roll-over tax scheme (7)
• CGT Roll-over tax scheme (6)
• CGT Roll-over tax scheme (5)
• CGT Roll-over tax scheme (4)
• CGT Roll-over tax scheme (3)
• CGT Roll-over tax scheme (2)
• CGT Roll-over tax scheme (1)
• Testamentary Trust (5)
• Testamentary Trust (4)
• Testamentary Trust (3)
• Testamentary Trust (2)
• Testamentary Trust (1)
• Trust Distributions (6)
• Trust Distributions (5)
• Trust Distributions (4)
• Trust Distributions (3)
• Trust Distributions (2)
• Trust Distributions (1)
• Beneficiaries to loss trusts to access concessions (2)
• Beneficiaries to loss trusts to access concessions (1)
• Contingent trust resolutions (1)
• Contingent trust resolutions (2)
• Trust deed of the Simms Discretionary Trust
• Dalby's case on timely trust resolutions (7)
• Dalby's case on timely trust resolutions (6)
• Dalby's case on timely trust resolutions (5)
• Dalby's case on timely trust resolutions (4)
• Dalby's case on timely trust resolutions (3)
• Dalby's case on timely trust resolutions (2)
• Dalby's case on timely trust resolutions (1)
• Reid's case on work-related expense claims (7)
• Reid's case on work-related expense claims (6)
• Reid's case on work-related expense claims (5)
• Reid's case on work-related expense claims (4)
• Reid's case on work-related expense claims (3)
• Reid's case on work-related expense claims (2)
• Reid's case on work-related expense claims (1)
• New ruling on WRE claims
• Tax agents and work-related expense
• Topics on active assets classification (8)
• Topics on active assets classification (7)
• Topics on active assets classification (6)
• Topics on active assets classification (5)
• Topics on active assets classification (4)
• Topics on active assets classification (3)
• Topics on active assets classification (2)
• Topics on active assets classification
• Tax treatment on disposal of rental property: Post-cessation interest (3)
• Tax treatment on disposal of rental property: Post-cessation interest (2)
• Tax Treatment on disposal of rental property: Post-cessation interest (1)
• Tax Treatment to and during construction of rental property
• Residential premises rule for vacant land
• Denied deductions for cost holding a vacant land
• 'Vacant Land' Considerations
• Trading Stocks
• Tax consequences in trading stock
• Starting and ceasing to hold property as trading stock
• Profit-sharing agreements
• Tax Treatment of Joint Venture
• Partitioning a land without a capital gain
• Fresh entity for property development
• Preferred structure for property developments
• Tax structure for undertaking property developments
• Tax Rates for WHM
• Working Holiday Makers
• Holding costs for Vacant Land
• Taxation Determination
• Exceptions to the CDF rules
• Commercial Debt Forgiveness (CDF) Rules
• Lump sum payments
• Deductibility between home and a transit point
• Deductibility on alternative work location
• Deductibility for travel expenses - Other exceptions
• Changes in regular workplaces
• Geographically distant work places
• Deductibility on home and travel expenses
• Scenarios for employee's travel expenses deductions
• Entitles of an employee to deductions
• Deductibility of employee's travel expenses
• Primary producer and Exceptional circumstances exceptions
• Extension on business purposes for vacant lands
• Vacant land used for business purposes
• Structure to be considered ‘in use or available for use'
• Structures to be considered on vacant lands
• New Vacant Land Rule
• Division7A - Case Background (5)
• Division7A - Case Background (4)
• Division7A - Case Background (3)
• Division 7A - Case Background (2)
• Division 7A - Case Background (1)
• Division7A on loans
• Division7A on dividend to Shareholders
• Employee and Independent contractor Key Factors
• Common Law Employee
• Employees and Independent Contractors
• Medicare Levy
• Other PSI tests
• Result test for PSI
• PSI on Taxpayers
• SG Penalties for Employers
• Benefits from SG Amnesty
• Eligibility for SG Amnesty
• Superannuation Consequences
• Employer's Obligation
• Tax Treatment for Joint Venture
• Tax Structure for Property Development
• Cost of land held as trading stock
• Trading stock value for land
• Calculating the Net Profit
• Long-term sale of properties
• Treatment on the sale of a subdivided backyard
• Classification on Land Subdivisions
• Capital Asset
• Taxpayer on Profit-making scheme
• Profit Making Scheme
• Property Development Business
• Interest for Rental Properties
• CGT on purchased house by the estate
• Input tax credit
• Lease Agreement and Inducement Payment
• Purchase of Investment Property
• Purchase of Commercial Property
• Property Easement
• GST on Food and Beverages
• CGT on Share Sales
• Selling of Commercial Property
• GST for the Sale of Farmland
• GST for the Workcover
• Small Business Tax Offset and Beneficiary of Trust
• Lease Incentive Payments
• Demolition of Property
• Entities to be included in Family Trust
• Excluded Entity in Family Trust
• Family Trust Election
• Subdividing the Land
• Deceased Estate and Capital Gain Tax
• Renovation Expense Incurred due to Environmental Concerns
• Tax Shortfall Penalties
• Fringe Benefits Tax and Payment to Associates
• GST Registration Threshold and Exports
• Same Business Test
• Continuity of Ownership Test
• Tax Losses and Franking Offsets
• Employment Termination Payment
• Cash Shortage Paid by Employees
• Professional Ethics
• Repurchase Asset Immediately After The Sale
• General Interest Charge and Penalty
• GST and Supply Provided as a Gift
• Lodgement of Returns
• Taxable Income and Liability Calculation (Case 3)
• Royalty (Case 2)
• PAYG Tax Instalments Calculation
• Taxable Income, Tax Refundable and Payable Calculation (Case 2)
• Rental Income Received from Airbnb
• Taxable Income, Tax Refundable and Payable Calculation
• Disaster Relief Payments
• Small Business and Family Trust
• Income from Illegal Activities
• Sale of Property and GST
• Working As a YouTuber
• Trading Stock Definition
• Compensation Received from Breach of Business Agreement
• Trust with a Capital Loss
• International Trading and GST
• Sale of Former Main Residence Property
• The Use of Motor Vehicle in Business and Private Purposes
• Costs of Working Dog
• GST and Cash Basis
• Deceased Beneficiary and Deceased Estate
• Consulting Service Received from Foreign Firm
• Legal Fees for Completing Due Diligence Process
• Selling Investment Property
• Services Provided to Foreign Firms
• Deceased Estate and Testamentary Trust
• Selling Farmland
• Selling Overseas Property
• Royalty Payment
• Self-Education Expenses From Fee-Help
• GST in Workcover Collected
• Spreading Donation or Gift Deduction
• Legal Expenses Incurred in Processing Superannuation Payment
• Selling Drinks in a Cafe
• Expenses related to Work Clothing
• Transferring Motor Vehicle out of Business
• Claiming Deductions Against Interest Received
• Cash Prize Received from a Competition
• Sale of Commercial Property in SMSF
• Car Financing and Interest Expense
• Expenses Incurred to Keep the Business Running
• Incorrect Wage and Settlement Amount Received
• Sale of Shares
• Meal Expenses Incurred in Work
• The Use of Self-Storage Facility
• Franchise Fee was not Refunded
• Carrying Forward Losses in Company
• Capital Gain Tax and Mortgage
• Small Business in a Group
• Renting Out a Cottage related to Commercial Property
• Treating Scrapped Assets
• GST-Free Supply and Going Concern
• Income Generated from Driving Uber
• Sale of Property by Foreign Resident
• Sales Of Shares In Partnership
• Dividend Access Share
• Calculate GST Using The Margin Scheme & Treatment In Profit And Loss
• Fuel Tax Credits
• Fringe Benefits Tax Exemption
• Hiring Cars For Employees
• Blackhole Expenditures
• Sale Of "Composite Assets"
• Sale Of Inherited Property
• Selling Residential Properties
• Boat Purchased Overseas
• GST-Free Supply In Farming Business
• Termination Of Commercial Lease
• Leasing Company Owned Property To Shareholders
• Capital Gain Tax For Pre-CGT Asset
• Depreciation Rules For Small Business
• PAYG Tax And Superannuation For Non-Executive Directors
• Car Fringe Benefits To A Subcontractor
• From Discretionary Trust To A Unit Trust
• Salary Sacrifice and FBT
• Capital Expenditure & Agreement
• Distributable Surplus Calculation
• GST in Sale of Commercial Property
• Depreciation for Shipping Container
• GST in Commission Received Overseas
• CGT in Assets Gifted to Company
• Going Concern Exemption
• Tax Concession in Capital Gain Tax
• Asset Capitalisation
• Income From Deceased Estate
• Small Business Concessions
• Home to Work Travel by Air
• Motor Vehicle Loan Costs
• GST From Stock Transferred
• Option Fee
• GST Credits for Sole Trader
• Personal Service Income
• Trust Dividend
• Joint Venture and GST Between Companies
• Sale of dwelling and GST
• Travel Expense Deduction – Not Itinerant Work
• Travel Expense Deduction - Itinerant work
• Low and Middle Income Tax Offset
• Work-related Self-education Expenses
• Capital Gain Tax Calculation
• GST for the Transfer of Business Vehicle