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Study Guides for Johnathan

Taxation law

BTF3931 Study Guide - Final Guide: Capital Gains Tax, Capital Expenditure

SPECIFIC DEDUCTIONS) OTHER DEDUCTIBLES PROVISIONS THAT LIMIT DEDUCTIBILITY (W11) (Legislation: Sec 85) OTHER DEDUCTIABLES Tax Related Section 255 provides taxpayers with a deduction for certain costs, including expenses E...

Business - BTF
BTF3931
Johnathan
BTF3931 Study Guide - Final Guide: Revenue Commissioners, General Electric J47, Intangible Asset

(SPECIFIC DEDUCTIONS) (SPECIFIC DEDUCTIONS) REPAIRS, CAPITAL ALLOWANCES CAPITAL WORKS (W10) (Legislation: Sec 85) Overview Specific deductions arise when a specific provision in the income tax legislation provides the tax...

Business - BTF
BTF3931
Johnathan
BTF3931 Study Guide - Final Guide: Costs In English Law, Cabin Pressurization, Flight Attendant

(GENERAL DEDUCTIONS) PART 2 -APPLICATION OF s8-1 (W10) (Legislation: Sec 8-1) ...

Business - BTF
BTF3931
Johnathan
BTF3931 Study Guide - Final Guide: Improper Conduct, Interest Expense, Dmg Media

DEDUCTIONS (GENERAL DEDUCTIONS) (GENERAL DEDUCTIONS) PART 1 (W9) (Legislation: Sec 81) Overview The main provision that provides taxpayers a deduction for an EXPENSE is the general deduction provision Section 81 has the po...

Business - BTF
BTF3931
Johnathan
BTF3931 Study Guide - Final Guide: Gain Capital, Brining, 6 Years

ASSESSABLE INCOME (STATUTORY INCOME) (STATUTORY INCOME) CAPITAL GAINS TAX (W8) (Legislation: Sec 1025) Overview A gain characterstised as capital is not subject to income tax under ordinary concepts Capital gains tax (CGT)...

Business - BTF
BTF3931
Johnathan
BTF3931 Study Guide - Final Guide: Royalty Payment, Ordinary Income, Dividend Imputation

(ORDINARY INCOME) INCOME FROM PROPERTY (W7) (Legislation: Sec 6-5 and Sec 15-2 of ITAA97) Flow concept revisited Recall the tree and fruit where in...

Business - BTF
BTF3931
Johnathan
BTF3931 Study Guide - Final Guide: Myer, Scottish Australians, Ordinary Income

(ORDINARY INCOME) INCOME FROM BUSINESS: EXTRAORDINARY & ISOLATED TRANSACTIONS (W7) (Legislation: Sec 6-5 and Sec 15-2 of ITAA97) ...

Business - BTF
BTF3931
Johnathan
BTF3931 Study Guide - Final Guide: Ordinary Income, Sports Equipment, Myer

(ORDINARY INCOME) INCOME FROM BUSINESS (W6) (Legislation: Sec 6-5 and Sec 15-2 of ITAA97) Introduction: Flow concept o Gains arising from car...

Business - BTF
BTF3931
Johnathan
BTF3931 Study Guide - Final Guide: Ordinary Income, Capital Gains Tax, Westpac

(ORDINARY INCOME) INCOME FROM PERSONAL SERVICES AND EMPLOYMENT (W5) (Legislation: Sec 65 and Sec 152 of ITAA97) Overview Receipts from employmentpersonal service = INCOME TAX or FBT Ordinary Income (Sec 65 ITAA97) Allowanc...

Business - BTF
BTF3931
Johnathan
BTF3931 Study Guide - Final Guide: Myer, Ordinary Income, Pub

ASSESSABLE INCOME (ORIDINARY INCOME) (W4) (Legislation: Sec 65 and Sec 152 of ITAA97) Ordinary income is income according to ordinary concepts and is assessable under the s65 Income Tax Assessment Act 1997 Income according...

Business - BTF
BTF3931
Johnathan
BTF3931 Study Guide - Final Guide: Income Tax, Tax Expenditure, Tertiary Education Fees In Australia

INCOME TAX PAYABLE FORMULA (W3) Income tax Taxable income Tax rate Tax offsets = x ( ) Assessable Income Deductions Ordinary Statutory General Specific income income deductions deductions Section Meaning S35 Income tax is ...

Business - BTF
BTF3931
Johnathan

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