?SESSION 1Tax Concepts:Assessable Income andtaxable income, Deductions,Residency and Source,Commonbusiness deductions,Tax offsets
?SESSION 2 Taxationof Different Entities in Australia(澳洲各种类型生意及其税务)Soletrader in business: Division 35 issue and personal services income rules5Company and dividends: imputation system, division 7A, company loss issue,
Trust types:difference with fixed trust and non-fixed trusts.
Partnership vs.joint venture.
?SESSION 3: Capital Gain Tax,CGTdecision making process,CGT with change in residency*,CGT with Company, trust, partnership, CGT in Property andshares investments, CGT with death.
?SESSION 4 GST Overview, How GST works inbusiness, Sale of going concern issue, GST and property investment
?SESSION 5 Small Business Entity Framework, Tradingstock rules, Small business concession, Depreciation for accounting and taxpurposes, Entrepreneurs’ tax offset
?SESSION 6 FBT and Superannuation Overview, FBTrules and activities, Acceptance of Super Contributions, Withdrawalrestrictions, Superannuation Fund Compiling Rules, SMSF and property investment