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TRANSFERRING FOREIGN SUPER 63 SELF MANAGED SUPERANNUATION FUNDS 64 BUYING PROPERTY WITHIN SMSFS 65 GEARING THROUGH A SUPER FUND 66 ACCESSING YOUR SUPER 67 TRANSITION TO RETIREMENT 68 ACCOUNT-BASED PENSIONS 69 DEATH BENEFITS 70 LOST OR UNCLAIMED SUPER

      14  PART VII: YOUR BUSINESS 71 CHOOSING THE RIGHT BUSINESS STRUCTURE 72 TAX OBLIGATIONS 73 RECORD KEEPING 74 DEFERRING TAX 75 TRADING STOCK 76 BAD DEBTS 77 HOME-BASED BUSINESSES 78 SHARING ECONOMY 79 EMPLOYING PEOPLE 80 SINGLE TOUCH PAYROLL 81 TAX CONCESSIONS AND OFFSETS 82 SELLING OR CLOSING DOWN 83 PERSONAL SERVICES INCOME 84 NON-COMMERCIAL LOSSES 85 DIVISION 7A LOANS BY PRIVATE COMPANIES 86 FRANCHISING 87 CROWDFUNDING 88 LOSS CARRY BACK TAX OFFSET

      15  PART VIII: MISCELLANEOUS 89 OVERSEAS INCOME 90 GETTING A GREAT ACCOUNTANT 91 LODGING YOUR TAX RETURN 92 AMENDING RETURNS AND OBJECTING TO ASSESSMENTS 93 ATO DATA MATCHING 94 PROBLEMS PAYING YOUR TAX 95 ESTATE PLANNING 96 PRIVATE ANCILLARY FUNDS 97 LEVIES 98 ZONE AND OVERSEAS FORCES TAX OFFSETS 99 TAX-EFFECTIVE INVESTMENTS 100 TAX PLANNING AS A 365-DAY PROCESS 101 JUST DO IT!

      16  GLOSSARY

      17  BIBLIOGRAPHY

      18  INDEX

      19  END USER LICENSE AGREEMENT

      List of Tables

      1 Chapter 1TABLE 1.1: tax rates for individuals excluding levies (2021–22)TABLE 1.2: tax on eligible income for minors (2021–22)TABLE 1.3: child care subsidy rates (2020–21)TABLE 1.4: child care hourly rate caps (2020–21)TABLE 1.5: thresholds for senior and pensioner tax offsets (SAPTO) (2021–22)TABLE 1.6: deceased estate tax rates (2021–22)

      2 Chapter 2TABLE 2.1: example — tax withheldTABLE 2.2: car fringe benefits statutory formula rates (2021–22)TABLE 2.3: example — salary sacrificeTABLE 2.4: tax rates for working holiday makers excluding levies (2021–22)TABLE 2.5: reasonable food and drinks amounts for a LAFHA paid per week to one...

      3 Chapter 3TABLE 3.1: categories of self-education expensesTABLE 3.2: HELP repayment thresholds and rates (2021–22)

      4 Chapter 4TABLE 4.1: net rental income or lossTABLE 4.2: example of decline-in-value deduction calculationsTABLE 4.3: state land tax thresholds

      5 Chapter 5TABLE 5.1: tax rates for individuals excluding levies 2021–22

      6 Chapter 6TABLE 6.1: non-concessional contribution limits under bring forward period rul...TABLE 6.2: example of salary-sacrifice benefitsTABLE 6.3: example of carry forward concessional contributionsTABLE 6.4: minimum percentage age factors

      7 Chapter 7TABLE 7.1: tax rates for companies (2021–22)TABLE 7.2: example of the loss carry back tax offset

      8 Chapter 8TABLE 8.1: example of the reduced minimum annual distribution rate for PAFsTABLE 8.2: medicare levy surcharge and private health insurance rebate (single...TABLE 8.3: medicare levy surcharge and private health insurance rebate (couple...TABLE 8.4: zone and overseas forces tax offsets (2020–21)

      List of Illustrations

      1 Chapter 6FIGURE 6.1: superannuation industry in Australia 1996–2020 by total assets ($...

      Guide

      1  Cover

      2 Table of Contents

      3  Begin Reading

      Pages

      1  iii

      2  iv

      3  v

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