?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 incomerules5 Company and dividends: imputation system,division 7A , company lossissueTrust types: difference with fixed trustand non-fixed trusts. Partnership vs. joint venture
?SESSION 3: Capital Gain TaxCGT decision makingprocessCGT with change inresidency* CGT with Company, trust, partnershipCGT in Property and shares investments CGT with death1 Small business concession
?SESSION 4 GST OverviewHow GST works inbusiness+ Sale of going concern issue8 GST and property investment
?SESSION 5 Small Business Entity FrameworkTrading stock rulesDepreciation for accounting and taxpurposesEntrepreneurs’tax offset
?SESSION 6 FBT and Superannuation OverviewFBT rules andactivitiesAcceptance of Super ContributionsWithdrawal restrictionsSuperannuation Fund Compiling Rules,SMSF and property investment