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HI6028 Taxation Theory, Practice And Law Method

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Question:

Question 1

You are working as a tax consultant in Mayfield, NSW. Your client is an investor and antique collector. You have ascertained that she is not carrying on a business. Your client provides the following information of sales of various assets during the current tax year:

(a) Block of vacant land. On 3 June of the current tax year your client signed a contract to sell a block of vacant land for $320,000. She acquired this land in January 2001 for $100,000 and incurred $20,000 in local council, water and sewerage rates and land taxes during her period of ownership of the land. The contract of sale stipulates that a deposit of $20,000 is payable to her when the contract of sale is signed and the balance is payable on 3 January of the next tax year, when the change of ownership will be registered.

(b) Antique bed. On 12 November of the current tax year your client had an antique four-poster Louis XIV bed stolen from her house. She recently had the bed valued for insurance purposes and the market value at 31 October of the current tax year was $25,000. She purchased the bed for $3,500 on 21 July 1986. Although the furniture was in very good condition, the bed needed alterations to allow for the installation of an innerspring mattress. These alterations significantly increased the value of the bed, and cost $1,500. She paid for the alterations on 29 October 1986. On 13 November of the current tax year she lodged a claim with her insurance company seeking to recover her loss. On 16 January of the current tax year her insurance company advised her that the antique bed had not been a specified item on her insurance policy. Therefore, the maximum amount she would be paid under her household contents policy was $11,000. This amount was paid to her on 21 January of the current tax year.

(c) Painting. Your client acquired a painting by a well-known Australian artist on 2 May 1985 for $2,000. The painting had significantly risen in value due to the death of the artist. She sold the painting for $125,000 at an art auction on 3 April of the current tax year.

(d) Shares. Your client has a substantial share portfolio which she has acquired over many years. She sold the following shares in the relevant year of income:

(i) 1,000 Common Bank Ltd shares acquired in 2001 for $15 per share and sold on 4 July of the current tax year for $47 per share. She incurred $550 in brokerage fees on the sale and $750 in stamp duty costs on purchase.

(ii) 2,500 shares in PHB Iron Ore Ltd. These shares were also acquired in 2001 for $12 per share and sold on 14 February of the current tax year for $25 per share. She incurred $1,000 in brokerage fees on the sale and $1,500 in stamp duty costs on purchase

(iii) 1,200 shares in Young Kids Learning Ltd. These shares were acquired in 2005 for $5 per share and sold on 14 February of the current tax year for $0.50 per share. She incurred $100 in brokerage fees on the sale and $500 in stamp duty costs on purchase.

(iv) 10,000 shares in Share Build Ltd. These shares were acquired on 5 July of the current tax year for $1 per share and sold on 22 January of the current tax year

for $2.50 per share. She incurred $900 in brokerage fees on the sale and $1,100 in stamp duty costs on purchase.

(e) Violin. Your client also has an interest in collecting musical instruments. She plays the violin very well and has several violins in her collection, all of which she plays on HI6028 Taxation Theory, Practice and Law T2 2018a regular basis. On 1 May of the current tax year she sold one of these violins for $12,000 to neighbor who is in the Queensland Symphony Orchestra. The violin cost her $5,500 when she acquired it on 1 June 1999.

Your client also has a total of $8,500 in capital losses carried forward from the previous tax year, $1,500 of which are attributable to a loss on the sale of a piece of sculpture which she sold in April of the previous year.

Required:

Based on this information, determine your client’s net capital gain or net capital loss for the year ended 30 June of the current tax year.

Question 2

Rapid-Heat Pty Ltd (Rapid-Heat) is an Electric Heaters manufacturer which sells Electric Heaters directly to the public. On 1 May 2017, Rapid-Heat provided one of its employees; Jasmine, with a car as Jasmine does a lot of travelling for work purposes. However, Jasmine's usage of the car is not restricted to work only. Rapid-Heat purchased the car on that date for $33,000 (including GST).

For the period 1 May 2017 to 31 March 2018, Jasmine travelled 10,000 km in the car and incurred expenses of $550 (including GST) on minor repairs that have been reimbursed by Rapid-Heat. The car was not used for 10 days when Jasmine was interstate and the car was parked at the airport and for another five days when the car was scheduled for annual repairs.

On 1 September 2017, Rapid-Heat provided Jasmine with a loan of $500,000 at an interest rate of 4.25%. Jasmine used $450,000 of the loan to purchase a holiday home and lent the remaining $50,000 to her husband (interest free) to purchase shares in Telstra. Interest on a

loan to purchase private assets is not deductible while interest on a loan to purchase income-producing assets is deductible.

During the year, Jasmine purchased an Electric Heaters manufactured by Rapid-Heat for $1,300. The Electric Heaters only cost Rapid-Heat $700 to manufacture and is sold to the general public for $2,600.

Required:

(a) Advise Rapid-Heat of its FBT consequences arising out of the above information, including calculation of any FBT liability, for the year ending 31 March 2018. You may assume that Rapid-Heat would be entitled to input tax credits in relation to any GST

inclusive acquisitions.

(b) How would your answer to (a) differ if Jasmine used the $50,000 to purchase the shares herself, instead of lending it to her husband?

 

Answer:

Introduction

The report is developed with an aim for attaining knowledge related to the concepts of financial accounting. Net capital loss or gain has been evaluated in the report as per the scenario provided. The transactions provided in the scenario are considered for the evaluation purpose. The report is beneficial in developing the knowledge of treatment required for evaluating net loss or profit for different transactions. In addition to this, the report also discusses Australia’s law for fringe benefit with regard to the scenario. Moreover, it demonstrates how a company’s FBT consequences can get affected due to some transactions. The general report has been led according to the changed laws with the goal that the best possible investigation on every one of the angles and capital additions can be handled in appropriate way. The general task work will give appropriate help to the client in the ascertainment of the assessable pay under shifted heads so that to have better direction on the work activities. This will help the experts in the assurance of the assessable pay of the person. Furthermore, the undertaking work has additionally accommodated the examination of the Fringe benefits assess in understanding to the Australian Taxation law. With the end goal of the better understanding and information, the case law has been eluded to the remuneration of administrative specialist. The report incorporates the examination of different assets amid the present year in congruity with that of Australian Taxation Laws.

Answer 1

Generally, when any transaction has some contribution in the company’s capital position then that amount of contribution is known as a capital gain. In order to calculate the transaction’s contribution in the company’s net capital, the difference between the selling price of different equipments or assets and cost incurred on its purchase is identified. The capital gain value could be either negative or positive. The negative value is referred to as capital loss. If in case two or more transactions are provided then the contribution of capital gain from every transaction is evaluated and all the values of gains from the transaction are sum up in order to obtain the net capital gain value. In order to provide better suggestions or advices to the client, it is essential for a tax consultant to have proper focus on each aspect of the financial transactions. The formula used to evaluate the capital gain from various transactions is:

Capital loss/gain = Product selling price – Price of purchase – Other expenses incurred

Given below is the description of evaluating capital loss or gain according to the given scenario:

 

(i) Vacant land

The details related to the sale of vacant land includes price of purchasing and selling and associated costs such as water, land tax, rates of sewerage, and local council fee incurred on client:

Price of purchasing = $100000

Price of selling = $320,000

Costs including water, sewerage, and local council = $20000

By putting the values in the formula, we will get

Capital loss /gain = $320000 - $100000 – 20000

Capital gain = $200000

Note: As per the given scenario, only $20000 is received at the time of sales contract and the remaining amount will be provided next year. Therefore, only $20000 will be taken as contributed amount from this particular transaction. The remaining amount will contribute in next financial year to calculate the net capital gain.

(ii) Antique bed

For this transaction, the selling price amount is not specified and according to the scenario, the poster has been lost. Therefore, the selling price will be considered as the amount received by insurance company. The evaluation is as follows:

Price of purchase = $3500

Alteration cost = $1500

By putting the values in the formula, we will get

Capital loss/gain = 11000 – 3500 – 1500

Therefore, capital gain = $ 6000

(iii) Painting

The details given in the scenario are as follows:

Price of selling = 125000

Price of purchase = 2000

By putting the values in the formula, we will get

Capital loss/gain = Total selling price of painting – total purchasing price of painting

Capital loss/gain = 125000- 2000

Capital gain = 123000

(iv) Shares

Brokerage fee and stamp duty were incurred on investors in the purchase and sale of the shares and reported as expenditure. Therefore, the amount of brokerage fee and stamp duty will be removed from the income for determining the value of capital gain from the security.

In this the formula which will be used for evaluation of capital loss or gain by investing the amount of securities will be:

Capital gain/loss = Selling price of securities – Price of purchase – Stamp duty – Brokerage fee

(a) Common Bank Ltd securities

In order to determine the selling price from the sale of security the following formula can be used:

Price of sales = Sale price of every security ×Number of total shares

By putting the values in the formula, we will get

Price of sales = $47 ×1000

= $47000

In order to determine the total price paid for purchasing the securities the following formula can be used

Cost of purchase = Purchasing price of every security ×Number of total securities

= $15 ×1000

= $15000

Brokerage cost = $550

Therefore value of capital gain from securities will be

= $47000 - $15000 - $550

= $30700

(b) PHB Iron Ore Ltd

 


From the given scenario, it is analyzed that the client has purchased 2500 shares for $12 each share and sold these shares for $25 per share. The client also paid $1000 for brokerage and $1500 for stamp duty. Net capital gain or net capital loss will be calculated through below procedure:

In order to determine the total price paid for purchasing the securities the following formula can be used

Cost of purchase = Purchasing price of every security ×Number of total securities

= $12 * 2500

= $30000

In order to determine the selling price from the sale of security the following formula can be used:

Price of sales = Sale price of every security ×Number of total shares

By putting the values in the formula, we will get

Price of sales = $25 ×2500

= $62500

Brokerage cost = $1000

Stamp duty charges = $1500

Now, Capital gain/loss = Selling price of securities – Price of purchase – Stamp duty – Brokerage fee

So, by putting the values in the formula of evaluation of capital loss/gain we will get

Capital gain = $65000 - $3000 - $1000 - $1500

Capital gain = $30000

(c) Young Kids Learning Ltd

From the provided scenario, it is analyzed that the client purchased 1200 shares of Young Kids Learning Company for $5 per share. After some time, the client sold these shares for $0.50 per share. The client is paying $100 as brokerage cost and $500 as stamp duty.

Therefore, purchased price of entire share = number of purchased shares * purchased price of one share

Purchased price of entire share = 1200 * $5 = $6000

Sales price of shares = Sale price of every security * Number of total purchased shares

Sales price of shares = 0.50 * 1200

Sales price of shares = $600

Brokerage cost = $ 100

Stamp duty = $500

Formula of capital gain = Selling price of securities – Price of purchase – Stamp duty – Brokerage fee

Capital gain = $600 - $6000 - $100 - $500

Capital gain = ($6000)

(d) Share Build Ltd

 


From the given scenario, it is analyzed that the client has purchased 10,000 shares for $1 per share and sold these shares for $2.50 per share. During this transaction, the client paid $900 for brokerage and $1100 for stamp duty.

Cost of purchase = Purchasing price of every security ×Number of total securities

= $1 × 10,000

= $10000

Sales price of shares = Price of sales = Sale price of every security ×Number of total purchased shares

= $2.50 × 10000

= $25000

Formula of capital gain = Selling price of securities – Price of purchase – Stamp duty – Brokerage cost

Brokerage cost = $900

Stamp duty = $1100

By putting the values in the formula we will get

Capital gain = $25000 - $10000 - $900 - $1100

Capital gain = $13000

(v) Violin

From the provided scenario, it is analyzed that the client also has interest in musical instrument. Therefore, the client purchased a Violin for $5000 and sold it for $12000.

Price of purchase = $5500

Price of sale = $12000

Therefore capital loss or gain = Price of sale – Price of purchase

= $12000 - $5500

= $6500

Net capital or gain

Evaluation of Net capital loss or Gain

Particulars

Value ($)

Value ($)

Capital gain from vacant land

2000

 

Amount paid by insurance company

6000

 

Capital gain from painting

123000

 

Sale of securities

 

 

Common Bank

30700

 

PHN Iron Ore Ltd

30000

 

Young Kids

(6000)

 

Share Build Ltd

13000

 

Capital gain from violin

6500

 

Total Capital Gain

223200

 

Less: Net capital loss from preceding year

 

(8500)

Less: Capital loss from sale of sculpture

 

(1500)

Net Capital Gain

$213200

Answer 2

Consequences of FBT

FBT can be understood as fringe benefit taxation. Entire Australian continent is covered up by this fringe benefit legislation. This law is applicable to all firms and companies who are providing fringe benefits to their personnel. Fringe benefits can also be interpreted as monetary and non-monetary advantages that are provided by companies to their employees apart from their basic pay. Various Fringe benefits provided by different companies in various countries are special membership cards for restaurants, flats, foreign tours for spouse and family, personal cars, living rooms, flats, etc. Regulatory bodies of concerned countries levies taxes on these fringe benefits are called as FBT or fringe benefit tax. There are some other additional benefits to salary also, which do not come under the purview of fringe benefits as stated by the governmental bodies. Fringe benefits are given under different modes as termination pay, shares of companies given to employees and some emoluments gained by employees from some welfare organization of international origin or some socio-religious organization.

It is rather compulsory for companies and employees working in Australia to abide by this FBT taxation law and offering these benefits to staff. Workers of Australian origin working abroad using these benefits can also be charged upon this service. Companies of foreign origin operating in Australia giving fringe benefits to staff also come under the umbrella of this taxation law. In view of this the Australian government has singed double tax agreements with various countries like New Zealand and UK. Every other company or firm who provides fringe benefits to their staff and members like sole traders, business partnership firms, business firms which are private or public, profitable or non-profitable organizations, are bound by such law. FBT tax legislation by Australian government imposes FBT on companies which either pay or do not pay personal or income taxes.

 

(a) FBT negative outcomes for Rapid Heat Company

Negatives outcomes of FBT are due to some personal offerings like car to its employee Jasmine. Benefit apart from basic salary is a fringe benefit. Therefore, benefit provided to Jasmine is accountable as fringe benefit given the employer. The fringe benefits can be provided by an organization to its employees in financial and non-financial forms. The companies use fringe benefits to motivate the employees and improve the organizational capabilities in appropriate manner. Some of the advantages which are kept out of the preview of consequences of FBT are net proceeds received from firms and benefits received to employees from shares which are acquired by employees, termination payment, offers received by some socio-religious organization. By analysing various tax slabs an appropriate of 47% tax is chargeable on the company. There are several organizations such as well-known welfare organization that are not liable to pay FBT on the provided fringe benefits to an individual. The liability of tax for Rapid Heat Company can be determined by the formula given below:

Value of tax for evaluation of Consequences of FBT ($) = Type 1 × 2.0802 + Amount non exempted

Given below is the calculation for evaluation of total fringe benefits provided by Rapid Heat Ltd:

Formula of total fringe benefit = Total price of car + Maintenance and repair expenditure incurred on car + total loan amount provided by the company to Jasmine for personal benefit + indirect fringe benefits received on the electric heater purchase

= $33000 + $550 + $450000 + $1300 = $484850

Therefore, the total taxable amount will be:

Taxable amount = $484,850 x 2.0802 = $1008584.97

In regard to this, the consequences of FBT faced by Rapid Heat Ltd are determined as below:

Consequences of FBT = Total Amount Taxable × Tax rate of FBT

= $1008584.97 × 47% = $474,034.94

(b) Consequences of FBT if in case Jasmine uses the remaining amount of $50000 for investment purpose

If in case the amount is used by Jasmine’s husband instead of her for investing in the securities and shares of the same company, then the amount will also be included in the evaluation of total amount which is taxable. The formula provided below can be used in this respect for considering the determination of the amount of total fringe benefit:

Total amount of Fringe benefits provided by the Rapid Heat Ltd = Total price of car + Maintenance and repair expenditure incurred on car + total loan amount provided by the company to Jasmine for personal benefit + indirect fringe benefits received on the electric heater purchase + Investment amount in Telsatra’s securities

= $33,000 + $550 + $450,000 + $50,000 + $1,300 = $534850

Formula for total amount taxable = Type 1 x 2.0802

= $534,850 x 2.0802 = $522,919.603

Therefore, from the above calculation, it can be concluded that $522,919.603 will the total amount which will be considered taxable. It is also analyzed that entire fringe benefits provided to the employees will be considered while measuring the FBT. The value of Fringe Benefit Tax is not based on the used amount by the employees as the employees can use entire amount for their personal needs or they can invest a small part of provided fringe benefits but the company is bearing entire amount of the fringe benefits. In this concern, the fringe benefit tax is payable entire amount of the provided fringe benefits, which may be in form of direct or indirect monetary benefits. For instance, the value of car is provided as direct amount of fringe benefit but other expenses such as repair and maintenance are provided as additional benefits by the company. So, the fringe benefit tax will be paid on entire benefits (including additional benefits such as repair and maintenance of car) provided by the employers to their employees.

Conclusion

With the completion of this report some findings are as follows, it is found that FBT is FRINGE BENEFIT TAX which is exercisable in entire Australia. Taxes are applicable on all the companies which provide fringe benefits to their staff and employees. Net Capital gains tax which came from various invoices are added only for that period or year in which such emoluments are accepted by the company. In this concern, each of the financial transactions is considered while calculating the net capital gain or net capital loss of an organization. Australian government is likely to impose a fringe benefit tax at rate of 47% on employees, between periods of 1 year which is March 2018 to 2019. Some advantages which are kept out of the purview of consequences of FBT are net proceeds received from firms and benefits received to employees from shares which are acquired by employees, termination payment, offers received by some socio-religious organization or some international company. In this concern, it is essential for the tax consultants to have proper attention on each of the financial transaction to provide an appropriate advice to the individuals or their clients.

 

References

Abramovitz, M. (2017). Regulating the lives of women: Social welfare policy from colonial times to the present. UK: Routledge.

Burman, L.E., Gale, W.G., Gault, S., Kim, B., Nunns, J. & Rosenthal, S. (2016). Financial transaction taxes in theory and practice. National Tax Journal, 69(1), 171.

Frydman, C., Barberis, N., Camerer, C., Bossaerts, P. & Rangel, A. (2014). Using neural data to test a theory of investor behavior: An application to realization utility, The Journal of finance, 69(2), 907-946.

Fullarton, L. (2017). Artful Aussie Tax Dodger: 100 Years of Tax Reform in Australia. USA: Columbia University Press.

Pearce, P. & Pinto, D. (2015). An evaluation of the case for a congestion tax in Australia, The Tax Specialist, 18(4), 146-153.

Prince, J.B. (2016). Tax for Australians for Dummies. USA: John Wiley & Sons.

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