tax law final 复习备考 Deduction 1

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tax law final 考试备考复习1



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


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)

taxpayer can 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


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


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, 关注我们的final 复习 Tlaw deduction ,咨询elainechen2004,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,


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


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