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9.3.14 Homework For individual TAX

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发表于 2014-3-10 04:14:46 | 显示全部楼层 |阅读模式
Homework         9 March 2014

Income

Gross salary                         $34,890
PAYG withheld                        $3,792
Gross interest received                $4,207.23
Gross rent received                $23,180
Unfranked dividend received        $3,823

Expenses
Work related expenses                $250
Tax agent fees                        $110

Following expenses related to rental property
Strata fees                        $4,090
Water rate                        $874
Council rate                        $1,230
Agent fees                        $1,780
Maintenance                        $800
Depreciation                        $8,921
Capital works                        $2,145
Interest on loan                        $18,067

Following expense related to car expenses
Toyota 2,500cc
Log book is not kept.
The taxpayer estimates about 2,930 kilometres travelled between work and clients’ places and 3,400 kilometres between main work place and home.
Petrol cost $900 for the whole year.


From the above information, record all income and expenses in the right places. Just ignore even if the tax appears to be an error. Practice to be familiar with income and expenses items.

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 楼主| 发表于 2014-3-18 08:12:30 | 显示全部楼层
To Nicole accounting tax class students:
Kim will give you pre fillings for home work questions which are real cases from Kim's tax agent, Please check your email. very practical , very useful for your job hunting
Please using attached document to pracitce at home, Kim will check this Thursday.  if you have any questions, Please tell us here

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 楼主| 发表于 2014-3-18 08:15:13 | 显示全部楼层
本帖最后由 kim 于 2014-3-18 08:18 编辑

Case 1


TAXPAYER DETAILS
Tax file number 11111111
Title MRS
Given names MIA
Family name and suffix KIM
Sex Female
Australian resident as at 17/03/2014 Yes
Postal address UNIT 2/16 AROO WAY
ASHMORE QLD 4214
Residential address UNIT 2/16 AROO WAY
ASHMORE QLD 4214
Date of birth 22/01/1960
Daytime telephone number
2012-13 MEDICARE LEVY SURCHARGE as at 23 September 2013
Health
insurer ID
Health insurer
name
Membership
number
Start date End date Policy type
MBP MEDIBANK
PRIVATE
31059487 11/02/2013 30/06/2013 S
2012-13 PRIVATE HEALTH INSURANCE POLICY DETAILS as at 23 September 2013
Health
insurer ID
Health insurer
name
Membership
number
Your share of
premiums paid
in the financial
year
Your share of
Australian
Government
rebate received
Benefit code
 Your share of Australian Government rebate received amount does not include claims made
directly from Medicare. Go to http://www.ato.gov.au/privatehealthinsurance
MBP MEDIBANK
PRIVATE
31059487 $764.00 $327.00 30
2012-13 ATO-HELD INFORMATION
Pay as you go (PAYG) instalments as at 13/10/2013: The total amount displayed represents the
calculated liability, regardless of payment.
Qtr 1 Not Applicable
Qtr 2 Not Applicable
Qtr 3 Not Applicable
Qtr 4 $389.00
Total $389.00
2011-12 PRIOR YEAR TAX RETURN DETAILS as at 17 June 2013
Amount Label
Income
Source of income reported in 2011-12
 net income or loss from business
Page 1 of 2
https://tap.ato.gov.au/TaxAgentP ... P.4.68&repNum=0 17/03/2014
Medicare levy related items reported in 2011-12
Number of dependent children for M1
Number of dependent children for M2
Spouse details - married or de facto reported in 2011-12
Spouse's name
Spouse's date of birth

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 楼主| 发表于 2014-3-18 08:17:29 | 显示全部楼层
Case 2Tax Agent Portal


Pre-filling report 2013
Report created: 17/03/2014
You should not rely exclusively on this report but use it to assist you in preparing your
client's income tax return. For more information refer to portal help or
www.ato.gov.au/taprefilling.
TAXPAYER DETAILS
Tax file number 840123401
Title MRS
Given names MISUN
Family name and suffix
Sex Female
Australian resident as at 17/03/2014 Yes
Postal address UNIT 69 156 ad ST
SURRY HILLS NSW 2010
Residential address UNIT 69 156 ad ST
SURRY HILLS NSW 2010
Date of birth 08/08/1981
Daytime telephone number (0411)
2012-13 INTEREST INCOME as at 30 July 2013
Gross Apportioned Label
Company: COMMONWEALTH BANK OF AUSTRALIA
Available for pre-filling: 30/07/2013
Account: *********674
Name: MISUN KIM
Investment owners: 1
Gross interest $1,203.18 $1,203.18 10L
Company: COMMONWEALTH BANK OF AUSTRALIA
Available for pre-filling: 30/07/2013
Account: *********438
Name: MISUN KIM
Investment owners: 1
Gross interest $101.41 $101.41 10L
Company: COMMONWEALTH BANK OF AUSTRALIA
Available for pre-filling: 30/07/2013
Account: *********372
Name: MISUN KIM
Investment owners: 1
Gross interest $1,112.93 $1,112.93 10L
2011-12 PRIOR YEAR TAX RETURN DETAILS as at 17 June 2013
Amount Label
Income
Source of income reported in 2011-12
 net income or loss from business
Deductions reported in 2011-12
Cost of managing tax affairs $330.00
Medicare levy related items reported in 2011-12
Page 1 of 2
https://tap.ato.gov.au/TaxAgentP ... P.4.68&repNum=0 17/03/2014
Number of dependent children for M1
Number of dependent children for M2
Spouse details - married or de facto reported in 2011-12
Spouse's name GWANG
Spouse's date of birth 25/07/1979
Spouse's sex Male
Page 2 of 2
https://tap.ato.gov.au/TaxAgentP ... P.4.68&repNum=0 17/03/2014

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 楼主| 发表于 2014-3-18 08:19:40 | 显示全部楼层
Tax Agent Portal
Pre-filling report 2013
Report created: 17/03/2014
You should not rely exclusively on this report but use it to assist you in preparing your
client's income tax return. For more information refer to portal help or
www.ato.gov.au/taprefilling.
TAXPAYER DETAILS
Tax file number 373315161
Title MS
Given names SHA MAALA
Family name and suffix FR
Sex Female
Australian resident as at 17/03/2014 Yes
Postal address 11 BUCKLAND ST
ALEXANDRIA NSW 2015
Residential address 11 BUCKLAND ST
ALEXANDRIA NSW 2015
Date of birth 20/9/1982
Daytime telephone number (0265) 534000
2012-13 PAYG PAYMENT SUMMARIES as at 13 August 2013
Tax withheld Income Label
Type of payment summary: INB payment summary (Original)
Available for pre-filling: 13/08/2013
ABN: 18053273546/1
Employer's name: ACP PUBLISHING PTY LTD
Period from: 01/07/2012 Period to: 30/06/2013
Gross payments $78,180.00 1
Total tax withheld $18,164.00 1
2012-13 ATO INTEREST as at 8 July 2013
Amount Label
 For details about how amounts are calculated and scenarios in which the pre-filling report cannot
be used go to www.ato.gov.au/taprefilling - Recurring data issues.
Total net assessable interest income $101.39 24Y
Total net deductible interest expense $2,849.56 D10
2012-13 ATO-HELD INFORMATION
Pay as you go (PAYG) instalments as at 13/10/2013: The total amount displayed represents the
calculated liability, regardless of payment.
Qtr 1 Outstanding
Qtr 2 Outstanding
Qtr 3 Not Applicable
Qtr 4 Not Applicable
Total $0.00
2011-12 PRIOR YEAR TAX RETURN DETAILS as at 17 June 2013
Amount Label
Income
Occupation reported in 2011-12
Occupation: GRAPHIC DESIGNER (Code: 232411) 1X
Page 1 of 2
https://tap.ato.gov.au/TaxAgentP ... P.4.68&repNum=0 17/03/2014
Source of income reported in 2011-12
 net income or loss from business
Deductions reported in 2011-12
Other work related expenses $300.00
Medicare levy related items reported in 2011-12
Number of dependent children for M1
Number of dependent children for M2 0
Spouse details - married or de facto reported in 2011-12
Spouse's name
Spouse's date of birth
Spouse's sex
Page 2 of 2
https://tap.ato.gov.au/TaxAgentP ... P.4.68&repNum=0 17/03/2014

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 楼主| 发表于 2014-3-18 08:21:59 | 显示全部楼层
Tax Agent Portal
Pre-filling report 2013
Report created: 17/03/2014
You should not rely exclusively on this report but use it to assist you in preparing your
client's income tax return. For more information refer to portal help or
www.ato.gov.au/taprefilling.
TAXPAYER DETAILS
Tax file number 874013173
Title MR
Given names JIN
Family name and  KIM
Sex Male
Australian resident as at 17/8/2014 Yes
Postal address PO BOX 123
KINGSGROVE NSW 1480
Residential address 60 MOTAIN ST
ULTIMO NSW 2007
Date of birth 10/1/1983
Daytime telephone number
2012-13 ATO INTEREST as at 22 July 2013
Amount Label
 For details about how amounts are calculated and scenarios in which the pre-filling report cannot
be used go to www.ato.gov.au/taprefilling - Recurring data issues.
Total net assessable interest income $61.45 24Y
Total net deductible interest expense $67.25 D10
2011-12 PRIOR YEAR TAX RETURN DETAILS as at 17 June 2013
Amount Label
Income
Occupation reported in 2011-12
Occupation: MANAGER - CAFE, RESTAURANT OR CANTEEN (Code: 141111) 1X
Deductions reported in 2011-12
Work related car expenses Claim type S $630.00
Other work related expenses $300.00
Medicare levy related items reported in 2011-12
Number of dependent children for M1
Number of dependent children for M2
Spouse details - married or de facto reported in 2011-12
Spouse's name
Spouse's date of birth
Spouse's sex
Page 1 of 1
https://tap.ato.gov.au/TaxAgentP ... P.4.68&repNum=0 17/03/2014
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