?SESSION 1 Tax Concepts:Assessable Income and taxable income, Deductions,Residency and Source,Common business deductions,Tax offsets
?SESSION 2 Taxation of Different Entities in Australia(澳洲各种类型生意及其税务)Sole trader in business: Division 35 issue and personal services income rules5 Company 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,CGT decision making process,CGT with change in residency*,CGT with Company, trust, partnership, CGT in Property and shares investments, CGT with death.
?SESSION 4 GST Overview, How GST works in business, Sale of going concern issue, GST and property investment
?SESSION 5 Small Business Entity Framework, Trading stock rules, Small business concession, Depreciation for accounting and tax purposes, Entrepreneurs’ tax offset
?SESSION 6 FBT and Superannuation Overview, FBT rules and activities, Acceptance of Super Contributions, Withdrawal restrictions, Superannuation Fund Compiling Rules, SMSF and property investment