tax law final 复习备考
本帖最后由 elainechen2004 于 2019-5-21 20:29 编辑tax law final 考试备考复习1
deduction
出题模式：
很多学校，期末考试都涉及deduction 这一部分， 一般给你一个case 让你算taxable income, 这里你得找出那些收入是assesable income , 那些支出expense 能claim deduction , 找到之后呢， 按照一定格式，写会计科目，数字，相关法条之类。
还有另外一种出题模式，同样给你case , 或一道大题含有几个小题， 都问下面expense 是否能claim deduction
如何备考这部分呢？如何更通透理解这部分？，才不至于在考场上看着是是而非的问题困惑不已呢？
deduction 分general deduction 和specific deduction, 这是书上的分法， 我们的分法第一部分：围绕s8-1 理解和讨论 第二部分：各类支出项目什么情形下能claim deduction
part 1: 关于s8-1
s8-1 有两个分支，positive limbs， 是关于什么情况能claim deduction ?
Section 8-1 (positive limbs)
taxpayercan deduct from your assessable income any loss or outgoing to the extent that:
It is incurred in gaining or producing your assessable income
It is necessarily incurred in carrying on a business for the purpose of gaining or producing your assessable income
如何理解这个法条，
1）. 为得到assessable income , 而伴随产生的expense ,如果income 是exempt , non assessable income , expense 不能claim deduction
2）.发生时间点：
incurred in carrying on a business， not before , not closed down
rules :
Expenses incurred before commencement of a business are not deductible under Section 8-1. also see case Softwood Pulp & Paper Ltd v FCT (1976)
how about expenses incurred in closing down a business?
how about )Expenditure Incurred after Business has Ceased Operations ?.....
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仅仅看s8-1 positive limbs not enough, 还得参考s8-1 negative limbs
Section 8-1 (negative limbs)
However, you cannot deduct a loss or outgoing under this section to the extent that:
It is a loss or outgoing of capital, or of a capital nature
It is a loss or outgoing of a private or domestic nature
It is incurred in relation to gaining or producing your exempt income or non-assessable non-exempt income
A provision of this Act prevents you from deducting it
s8-1 negative limbs 讲的是when cannot claim deduction ?
关键词： capital....private or domestic .....non assessable or exempt ....
理解这个法条，难点在于如何判定capital nature of the loss or outgoing , private nature 不难判定，
证明capital nature 之后…………,xxx expense is capital nature , so it is not allowed for deduction under Section 8-1 (negative limbs)
cases : Sun Newspapers Ltd v FCT (1938) 61 CLR 337。。。。。
那么如何通过一系列tests 判定， 加微信elainechen2004,详细讲解，加微信elainechen2004, final 复习 Tlaw deduction ，提高应考的confidence !!!
思考：一些支出类s8-1 下cannot claim deduction,就不一定不能claim deduction ，还要看其他法条， eg : travel to unrelated workplaces.....
part 2: 各种支出类的deduction 问题。。。
常考的：repair, self-education, homeoffice ,travel expense ,clothings.......
以travel expense 为例子 :
如果仅仅知道work to work, can claim deduction, home to work , cannot, 是不够的，
还要注意：
1. work to work
general rule ?
特殊点： two unrelated workplace
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2. home to work , work to home
general rule ?
Exception rule?
Exceptions apply to taxpayers who are:
Subject to specific employment demands
Itinerant workers
On stand-by duties
Involved in transporting bulky goods
注意：哪里人--职业---什么情况？
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