About the author xi
How to use this book xiii
Introduction xv
Part I You and your family 1
1 Marriage 2
2 Income splitting 4
3 Dependant (invalid and carer) tax offset 6
4 Children 8
5 Paid parental leave 10
6 Dad and partner pay 11
7 Child care 12
8 Low-income earners 14
9 Senior and pensioner tax offset 16
10 Other government benef its 18
11 Family breakdown 21
12 Death 23
13 Trusts 25
Part II Your employment 29
14 Car usage 30
15 Methods to claim car travel 33
16 Travel 35
17 Uniform 37
18 Home off ice 39
19 Other work-related deductions 42
20 Keeping those receipts 44
21 ATO hit lists 47
22 Redundancy 50
23 Working a second job 52
24 Salary sacrif ice 54
25 Fringe benef its 56
26 Living-away-from-home allowance 60
Part III Your education 65
27 Claiming self-education expenses 66
28 The $250 threshold 68
29 Self-development courses 70
30 Higher Education Loan Program 72
31 Student Financial Supplement Scheme 74
32 Austudy and ABSTUDY 76
33 Trade Support Loans 79
34 Scholarships 80
35 School building funds 82
36 Education savings plans 84
37 Other government assistance 86
Part IV Your investment property 89
38 Negative gearing 91
39 Interest 93
40 Depreciation 96
41 Low-value pooling 98
42 Repairs and maintenance 100
43 Travel to see your investment property 102
44 Borrowing expenses 104
45 Legal expenses 106
46 Other rental property deductions 108
47 Foreign investment properties 111
48 Capital gains tax 113
49 PAYG withholding variation 115
50 Property genuinely available for rent 117
Part V Your shares 119
51 Dividends 120
52 Franking credits 123
53 Dividend reinvestment plans 125
54 Lower income earners 126
55 Borrowing to buy shares 129
56 Other allowable deductions 131
57 Shares and capital gains tax 132
58 Realising capital losses 134
59 Inheriting share portfolios 136
60 Share traders versus share investors 138
61 Rights and options 140
62 Employee share schemes 142
63 Share portfolios within self managed superannuation funds 144
Part VI Your superannuation 147
64 Contribution limits 150
65 Compulsory employer contributions 153
66 Salary sacrifice 156
67 Super co-contribution 159
68 Transferring foreign super 162
69 Self managed superannuation funds 164
70 Buying property within SMSFs 167
71 Gearing through a super fund 170
72 Accessing your super 173
73 Transition to retirement 175
74 Account-based pensions 177
75 Death benefits 180
76 Lost or unclaimed super 182
101 ways to save money on your tax — legally!
Part vii Your business 185
77 Choosing the right business structure 187
78 Tax obligations 191
79 Record keeping 193
80 Deferring tax 196
81 Trading stock 198
82 Bad debts 200
83 Home-based businesses 201
84 Employing people 204
85 Tax concessions and offsets 207
86 Selling or closing down 210
87 Personal services income 212
88 Non-commercial losses 213
89 Franchising 215
Part viii Miscellaneous 217
90 Overseas income 217
91 Getting a great accountant 220
92 Lodging your tax return 222
93 Amending returns and objecting to assessments 225
94 ATO data matching 227
95 Problems paying your tax 230
96 Medical expenses tax offset 231
97 Levies 234
98 Zone and overseas forces tax offsets 237
99 Tax-effective investments 239
100 Tax planning as a 365-day process 240
101 Just do it! 242
Glossary 245
Bibliography 261
Index 263
D ADRIAN RAFTERY has over 20 years of experience as an award-winning accountant and tax expert. 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.
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