101 Ways to Save Money on Your Tax - Legally! 2022-2023

ISBN-13: 9781119883173 / Angielski / Miękka / 2022 / 336 str.

A Raftery

Spis treści

About the Author xiHow to Use This Book xiiiIntroduction xvPart I You and Your Family 11 Marriage 22 Income splitting 43 Dependant (invalid and carer) tax offset 64 Children 85 Payments for new parents 106 Child care 127 Low-income earners 158 Senior and pensioner tax offset 179 Other government benefits 1910 Family breakdown 2211 Death 2412 Family trusts 26Part II Your Employment 2913 Car usage 3114 Methods to claim car travel 3315 Travel 3516 Uniform 3717 Home office 3918 Other work-related deductions 4319 Keeping those receipts 4620 ATO hit lists 4921 Redundancy 5122 Working a second job 5323 Salary sacrifice 5524 Fringe benefits 5725 Living-away-from-home allowance 62Part III Your Education 6726 Claiming self-education expenses 6827 The $250 threshold 7228 Student loans 7429 Austudy and ABSTUDY 8130 Scholarships 8331 School building funds 8532 Education savings plans 87Part IV Your Investment Property 9133 Negative gearing 9334 Interest 9535 Depreciation and low-value pooling 9836 Repairs and maintenance 10237 Borrowing and legal expenses 10438 Other rental property deductions 10839 Foreign investment properties 11140 Capital gains tax 11241 PAYG withholding variation 11542 Co-ownership of your investment property 117Part V Your Shares 12143 Dividends 12244 Shares owned by low income earners 12845 Borrowing to buy shares 13146 Other share deductions 13347 Capital gains tax on shares 13448 Realising capital losses 13649 Inheriting share portfolios 13850 Share traders versus share investors 14051 Rights and options 14252 Employee share schemes 14453 Share portfolios within self managed superannuation funds 14654 Cryptocurrency 148Part VI Your Superannuation 15355 Contribution limits 15656 Transfer balance cap 15957 Downsizer contribution 16258 Compulsory employer contributions 16559 Salary sacrifice 16760 Division 293 tax 17061 Super co-contribution 17262 Transferring foreign super 17563 Self managed superannuation funds 17764 Buying property within SMSFs 18065 Gearing through a super fund 18266 Accessing your super 18467 Transition to retirement 18768 Account-based pensions 18969 Death benefits 19170 Lost or unclaimed super 193Part VII Your Business 19771 Choosing the right business structure 19972 Tax obligations 20373 Record keeping 20774 Deferring tax 20975 Trading stock 21176 Bad debts 21277 Home-based businesses 21478 Sharing economy 21679 Employing people 21880 Single touch payroll 22281 Tax concessions and offsets 22582 Selling or closing down 23383 Personal services income 23584 Non-commercial losses 23785 Division 7A loans by private companies 23886 Franchising 24187 Crowdfunding 24288 Loss carry back tax offset 244Part VIII Miscellaneous 24789 Overseas income 24790 Getting a great tax accountant 25091 Lodging your tax return 25292 Amending returns and objecting to assessments 25593 ATO data matching 25794 Problems paying your tax 26195 Estate planning 26296 Private ancillary funds 26797 Levies 27098 Zone and overseas forces tax offsets 27399 Tax-effective investments 275100 Tax planning as a 365-day process 277101 Just do it! 278Glossary 281Bibliography 299Index 301

O autorze

DR ADRIAN RAFTERY has over 30 years of experience as an award-winning accountant and tax expert. As one of Australia's leading tax and finance commentators, Adrian regularly appears on TV and contributes to magazines and newspapers. Find out more at www.mrtaxman.com.au.