101 Ways to Save Money on Your Tax – Legally! 2017-2018
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Оглавление
Adrian Raftery. 101 Ways to Save Money on Your Tax – Legally! 2017-2018
ABOUT THE AUTHOR
HOW TO USE THIS BOOK
INTRODUCTION
PART I. YOU AND YOUR FAMILY
1 MARRIAGE
2 INCOME SPLITTING
3 DEPENDANT (INVALID AND CARER) TAX OFFSET
4 CHILDREN
5 PAID PARENTAL LEAVE
6 DAD AND PARTNER PAY
7 CHILD CARE
8 LOW-INCOME EARNERS
9 SENIOR AND PENSIONER TAX OFFSET
10 OTHER GOVERNMENT BENEFITS
11 FAMILY BREAKDOWN
12 DEATH
13 TRUSTS
PART II. YOUR EMPLOYMENT
14 CAR USAGE
15 METHODS TO CLAIM CAR TRAVEL
16 TRAVEL
17 UNIFORM
18 HOME OFFICE
19 OTHER WORK-RELATED DEDUCTIONS
20 KEEPING THOSE RECEIPTS
21 ATO HIT LISTS
22 REDUNDANCY
23 WORKING A SECOND JOB
24 SALARY SACRIFICE
25 FRINGE BENEFITS
26 LIVING-AWAY-FROM-HOME ALLOWANCE
PART III. YOUR EDUCATION
27 CLAIMING SELF-EDUCATION EXPENSES
28 THE $250 THRESHOLD
29 SELF-DEVELOPMENT COURSES
30 HIGHER EDUCATION LOAN PROGRAM
31 STUDENT FINANCIAL SUPPLEMENT SCHEME
32 AUSTUDY AND ABSTUDY
33 TRADE SUPPORT LOANS
34 SCHOLARSHIPS
35 SCHOOL BUILDING FUNDS
36 EDUCATION SAVINGS PLANS
37 OTHER GOVERNMENT ASSISTANCE
PART IV. YOUR INVESTMENT PROPERTY
38 NEGATIVE GEARING
39 INTEREST
40 DEPRECIATION
41 LOW-VALUE POOLING
42 REPAIRS AND MAINTENANCE
43 TRAVEL TO SEE YOUR INVESTMENT PROPERTY
44 BORROWING EXPENSES
45 LEGAL EXPENSES
46 OTHER RENTAL PROPERTY DEDUCTIONS
47 FOREIGN INVESTMENT PROPERTIES
48 CAPITAL GAINS TAX
49 PAYG WITHHOLDING VARIATION
50 PROPERTY GENUINELY AVAILABLE FOR RENT
PART V. YOUR SHARES
51 DIVIDENDS
52 FRANKING CREDITS
53 DIVIDEND REINVESTMENT PLANS
54 LOWER INCOME EARNERS
55 BORROWING TO BUY SHARES
56 OTHER ALLOWABLE DEDUCTIONS
57 SHARES AND CAPITAL GAINS TAX
58 REALISING CAPITAL LOSSES
59 INHERITING SHARE PORTFOLIOS
60 SHARE TRADERS VERSUS SHARE INVESTORS
61 RIGHTS AND OPTIONS
62 EMPLOYEE SHARE SCHEMES
63 SHARE PORTFOLIOS WITHIN SELF MANAGED SUPERANNUATION FUNDS
PART VI. YOUR SUPERANNUATION
64 CONTRIBUTION LIMITS
65 COMPULSORY EMPLOYER CONTRIBUTIONS
66 SALARY SACRIFICE
67 SUPER CO-CONTRIBUTION
68 TRANSFERRING FOREIGN SUPER
69 SELF MANAGED SUPERANNUATION FUNDS
70 BUYING PROPERTY WITHIN SMSFS
71 GEARING THROUGH A SUPER FUND
72 ACCESSING YOUR SUPER
73 TRANSITION TO RETIREMENT
74 ACCOUNT-BASED PENSIONS
75 DEATH BENEFITS
76 LOST OR UNCLAIMED SUPER
PART VII. YOUR BUSINESS
77 CHOOSING THE RIGHT BUSINESS STRUCTURE
78 TAX OBLIGATIONS
79 RECORD KEEPING
80 DEFERRING TAX
81 TRADING STOCK
82 BAD DEBTS
83 HOME-BASED BUSINESSES
84 EMPLOYING PEOPLE
85 TAX CONCESSIONS AND OFFSETS
86 SELLING OR CLOSING DOWN
87 PERSONAL SERVICES INCOME
88 NON-COMMERCIAL LOSSES
89 FRANCHISING
PART VIII. MISCELLANEOUS
90 OVERSEAS INCOME
91 GETTING A GREAT ACCOUNTANT
92 LODGING YOUR TAX RETURN
93 AMENDING RETURNS AND OBJECTING TO ASSESSMENTS
94 ATO DATA MATCHING
95 PROBLEMS PAYING YOUR TAX
96 MEDICAL EXPENSES TAX OFFSET
97 LEVIES
98 ZONE AND OVERSEAS FORCES TAX OFFSETS
99 TAX-EFFECTIVE INVESTMENTS
100 TAX PLANNING AS A 365-DAY PROCESS
101 JUST DO IT!
GLOSSARY
BIBLIOGRAPHY
INDEX
WILEY END USER LICENSE AGREEMENT
Отрывок из книги
Adrian Raftery (PhD, MBA, B Bus, AFA, CFP, CPA, CTA, FCA, FIPA FFA, F Fin, MAICD), aka Mr Taxman, is one of Australia's leading commentators on all matters relating to tax and finance. With regular columns in various investment magazines, an Associate Professor at Deakin University and frequent appearances on TV and in the media, Adrian is one of Australia's leading tax experts.
Part of Adrian's ‘tax' appeal as a financial media commentator is due to his personable and approachable style. Just as importantly, Adrian's 27 years' experience as an award-winning accountant working with small and medium businesses, and as a personal tax expert, means he has the relevant knowledge and experience to give qualified advice.
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• your business.
In each part I will share with you a number of tips and strategies that you can implement to save money on your taxes — legally!
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