Accounting assignment代寫:資本損益案例分析

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    從9月20日起作為資產或事件的應納稅收入征稅的資本利得。在此日期之前獲得的資產,在隨后以資本利得處置時免稅。
     
     
     
    這個過程有三個步驟。
     
    一。你做了資本利得還是資本損失。
     
    2。計算出資本損益的數額。
     
    三。計算出收入年度的凈資本損益。
     
     
     
    布萊恩指控最近的房產價值75萬美元,10年后以188萬美元的價格出售。這與布魯克斯訴FCT案類似。出售不動產的押金被沒收。聯邦法院認為,這是賣方保管押金和尋找新買家的地方。如果他們起訴要求特定的業績,那么就沒有支付定金,也沒有資本收益。在這種情況下,是實際的土地買賣合同,而不是“潛在買家”。這是ITAA 1997第104-10節CGT事件AI的條件。
     
    這里的資本收益是1880000美元-750000美元=1130000美元
     
     
     
    他通過簽訂一份在方圓10公里范圍內未來5年內不做生意的合同,獲得了2萬美元的現金對價。這種情況類似于陳述的例子:許多CGT事件與資本收入有關,不涉及CGT資產,例如,您出售了一家企業,但同意買方不在該地區經營類似的企業,支付25000美元-CGT事件,但不涉及資產。CGT事件D1:一個人同意在指定時間內不與另一個人競爭。在這種情況下,他的資本收益是20000美元
     
     
     
    由于他在12個多月前購買了該房產,他將在1997年ITAA第115 A和B分部下獲得50%的一般折扣,9月21日后將獲得折扣。
     
     
     
    總資本收益為50%*$1130000+$20000=$1150000*50%=$575000
     
     
     
    與本案一樣,該店的財務營業額為54萬美元,這表明該店是一個小型企業,因為營業額不足200萬美元。如果資本收益是由個人或信托中的個人受益人獲得的,則為50%。根據1997年ITAA第152條規定,他將獲得50%的小企業特許權減免。
     
    現在他的資本收益是50%*575000美元=287500美元
     
     
     
    Brain必須為287500美元的資本收益繳稅,因為ITAA第152-210條將不適用于他,因為他沒有為他出售的商業資產購買任何替代性活躍資產。他不必為價值180萬美元的房子納稅,因為那是他的主要住所。
     
    在一家房地產開發公司擁有45%的權益和他妻子5%的權益不會引發任何CGT事件。如果公司就他的股份向布萊恩付款,他就需要付款。
     
     
     
    喬治是一家養牛公司的老板,他允許史密斯進入土地,砍伐木材,作為回報,每棵樹20美元的報酬,之后史密斯付給喬治10000美元。在這種情況下,10000美元將被視為特許權使用費。這類似于macaulay v fct(1944)69 clr 235,在該案中,高等法院裁定,納稅人收到的款項是與砍伐木材有關的特許權使用費。特許權使用費普通收入,第6-5節,但如果資本收入,則第15-20節將該金額視為法定收入。根據ITAA1997第15-20節,特許權使用費是法定收入,但本節適用于普通收入的特許權使用費。
     
     
     
    如果史密斯答應把木頭移走,答案就會改變。如果喬治和史密斯作出承諾,這筆交易將是預先確定的付款。因此,這將是一筆資本,因為喬治亞從史密斯那里得到的錢不是版稅。
     
     
     
    答案2
     
     
     
    本案與Stanton v FCT(1995)92 CLR630案有關,在這種情況下,很明顯它不是應評稅收入。這是一個預先確定的付款和資本性質,因為喬治從史密斯那里得到的錢不是版稅。所以我想建議喬治,他必須為他的收入納稅,因為這是資本性質的付款。
     
     
     
    答案3
     
     
     
    根據ITAA1997年第104-A1號CGT事件,喬治將獲得的金額,即其資本收益和特許權使用費,即未來10年從土地上移除的每棵樹10美元,視為ITAA1997年第104-10(1)條下的普通收入。

    Answer 
     
    Capital gains taxed as assessable income on assets or events from 20 September. Assets acquired prior to this date exempt when later disposed of with a capital gain.
     
    There are three steps in this process. 
    1. Have you made a capital gain or a capital loss.
    2. Work out the amount of capital gain or loss.
    3. Work out your net capital gain or loss for the income year.
     
    Brain Accuired the recent premises for $750000 and sold it for $1880000 after 10 years. This is similar to the case Brooks v FCT. Deposit on th4e sale of real property was forfeited. Federal Court held that it was where the seller keeps the deposit and looks for a new buyer. If they sue for specific performance then no deposit paid, no capital gain. In this case an actual contract for the sale of land and not ‘prospective purchaser’. This is the condition of CGT event AI of s.104-10 f ITAA 1997.
    Here the capital gain is $1880000-$750000=$1130000
     
    He receives cash consideration of $20000 by signing a contract of not entering into a business for next 5 years within 10km radius. This case is similar to the example of the presentation: many CGT events are concerned with capital receipts and do not involve a CGT asset e.g. You sell a business, but agree with the purchaser not to operate a similar business in the area for a payment of $25000- CGT event but no asset involved. CGT event D1: a person agrees not to compete with another person for a specified period for a specified time. In this case his capital gain is $20000
     
    He will get 50% general discount under sub division 115 A and B of ITAA 1997 as he acquired the premises for more than 12 months ago.He will get the discount after 21st September.
     
    The total capital gain is 50%* $1130000+$20000=$1150000*50%=$575000
     
    As in the case the financial turnover of the shop was $540000 which shows the business as a small type because the turnover is less than $2 million. 50% if capital gain is made by an individual or a individual beneficiary in a trust. He will get small business concession relief of 50% of taxable amount under DIV 152 of ITAA 1997.
    Now his capital gain is 50%*$575000=$287500
     
    Brain has to pay tax on capital gain of $287500 because section 152-210 of ITAA will not be applied to him as he has not acquired any replacement active asset for the business asset he sold. He doesn’t have to pay tax for his house valued $1.8 million because that was his main residence. 
    Having 45% interest and his wife’s 5% interest in a property development company do not give rise to any CGT event. He would need to pay if the company had made payment to brain in respect of his shares.
     
    George is a owner of cattle firm and he allowed smith to enter the land and felling timber in return for payment of $20 per tree and after that smith pays $10000 to George. In this situation this payment $10000 will be consider as royalty payment. This is similar to macaulay v fct (1944) 69 clr 235, where the high court decided this as the payment received by the tax payer was royalty  as it payment made in relation to the amount of timber removed. Royalties ordinary income, s 6-5, but if a capital receipt then s 15-20 deems the amount to be statutory income. Under section 15-20 of ITAA 1997 royalties is a statutory income but this section apply to royalties that are ordinary income. 
     
    The answer will change if Smith had promised to remove the timber. If George and Smith made a promise, this transaction will be a pre determined payment. Thus this will be a capital because the money georage received from smith is not royalties.
     
    Answer 2 
     
    This case is related to the case of Stanton v FCT (1995) 92 CLR630 in this circumstance it is very clear that it is not a assessable income. it is a pre determined payment and capital nature because george received money from smith that is not royalties. So I would like to advice george that he has to pay tax for his income because this payment are capital in nature. 
     
    Answer 3 
     
    Based on CGT event 104-A1 of  ITAA 1997 the amount george will earn that is his capital gain and royalty payment $10 for every tree removed from the land for the next 10 years is consider as ordinary income under section 104- 10 (1) of ITAA 1997.

    Accounting assignment代寫:資本損益案例分析

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