Australia Life Events & Special Topics Guides

23 guides on Marriage, divorce, deceased estates, moving, students, and seniors.

Australia Aged Care & Seniors Tax Guide (SAPTO, Pension, Care Fees, Downsizer)

Australian tax rules for seniors and aged care — the SAPTO (Senior and Pensioners Tax Offset), the Age Pension means testing, the aged care fees (the 'RAD', the 'DAC', the 'means-tested care fee'), the 'downsizer contribution' to superannuation, and the 'seniors health insurance tax offset'.

Australia Bankruptcy & Insolvency Tax Guide (Tax Debt, Trustee, ATO, Write-Offs, Discharge)

Australian tax rules for bankruptcy and insolvency — the 'tax debt in the bankruptcy', the 'trustee in bankruptcy', the 'write-off of the tax debt by the ATO', and the 'tax filing by the bankrupt individual'.

Australia Charities & Not-for-Profit Tax Guide (DGR, Tax Exemption, FBT Rebate, GST Concession)

Australian charities and not-for-profit taxation — the 'tax exemption' for the 'charities' (the 'income tax exemption'), the 'DGR status' (the 'deductible gift recipient'), the 'FBT rebate at 47%', and the 'GST concessions' for the 'NFPs'.

Australia Childcare Benefits Tax Guide (Child Care Subsidy, Rebate, FBT, Salary Sacrifice)

Australian childcare benefits and tax rules — the 'Child Care Subsidy (the 'CCS')' from the 'Services Australia', the 'Additional Child Care Subsidy (the 'ACCS')', the 'FBT on the employer-provided childcare', and the 'salary sacrifice for the childcare'.

Australia Deceased Estates Tax Guide (Executor, Death of Taxpayer, Estate Income, Beneficiaries)

Australian tax rules for deceased estates — the 'executor's responsibilities', the 'taxation of the estate income', the 'death of the taxpayer' and the 'final tax return', and the 'beneficiaries' taxation of the 'estate distributions'.

Australia Digital Nomad & Remote Worker Tax Guide (Tax Residency, Working Holiday, Visa Types)

Australian digital nomad and remote worker taxation — the tax residency rules for the digital nomads, the working holiday visa (the 417 and the 462) tax rates, the Medicare levy exemption, and the remote worker obligations.

Australia Estate Planning Tax Guide (Wills, Trusts, CGT on Death, Super Death Benefits, Testamentary Trusts)

Australian estate planning tax rules — the 'wills and the estate planning', the 'testamentary trusts', the 'superannuation death benefits', the 'CGT on the death', and the 'estate planning for the blended families'.

Australia Gambling & Gaming Tax Guide (Pokies Tax, Casino Tax, Online Gambling, Winnings Tax-Free)

Australian gambling and gaming taxation — the 'gambling winnings are tax-free' for the 'recreational gamblers', the 'professional gamblers' taxation, the 'pokies tax' (the 'gaming machine tax'), and the 'online gambling licensing and the tax'.

Australia Gifts and Fundraising for NFP Guide (DGR Status, Tax Deductible Donations, Fundraising Tax Rules)

the Australian gifts and fundraising for the not-for-profit organisations — the deductible gift recipient (DGR) status, the tax deductible donations, the fundraising events and the tax treatment.

Australia Government Grants & Incentives Guide (R&D Grant, Export Grant, State Incentives, Taxable Grants)

Australian government grants and business incentives — the 'R&D Tax Incentive', the 'Export Market Development Grant (EMDG)', the 'state government grants', the 'employment incentives', and the 'tax treatment of the government grants'.

Australia Health & Medical Expenses Tax Guide (Private Health Rebate, Medical Offset, Medicare Surcharge)

Australian health and medical expenses taxation — the Private Health Insurance Rebate (the tiered rebate), the net medical expenses tax offset (abolished from 2019-20), the Medicare levy surcharge (the MLS), and the tax-effective health strategies.

Australia Healthcare Costs & Medical Expenses Tax Guide (NMETO Abolished, PHI Rebate, MLS, Deductions)

Australian healthcare costs and medical expense tax rules — the 'Net Medical Expenses Tax Offset (the 'NMETO') abolished from the 1 July 2019', the 'Private Health Insurance (PHI) rebate', the 'Medicare Levy Surcharge (MLS)', and the 'medical expense deductions for the disability and the aged care'.

Australia Inheritance & Estate Tax Guide (No Death Tax, Estate Planning, CGT on Death, Testamentary Trusts)

Australian inheritance and estate planning taxation — Australia does NOT have the inheritance tax or the estate tax, the CGT implications on the death (the CGT rollover for the beneficiaries), the testamentary trusts, and the estate planning strategies.

Australia Leaving Australia Tax Guide (Departing Australia, CGT Exit, Super Departure Tax)

Australian tax obligations on leaving Australia — the CGT exit rules (the 'deemed disposal' and the 'CGT exit' for the individuals who cease being the Australian residents), the 'departing Australia superannuation payment' (DASP) for the temporary residents, and the tax clearance procedures.

Australia Marriage & Divorce Tax Guide (CGT Rollover, Spouse Super Contributions, Property Settlement)

Australian tax implications of marriage and divorce — the CGT rollover for the asset transfers between the spouses, the spouse superannuation contributions, the property settlement (the CGT and the stamp duty implications), and the child support tax treatment.

Australia Motor Vehicle Tax Guide (Car Deductions, Logbook, Cents Per Km, Luxury Car Tax)

Australian motor vehicle taxation — the car expense deductions (the cents per kilometre method and the logbook method), the car limit for the depreciation, the Luxury Car Tax (LCT), the FBT on the car fringe benefits, and the GST on the car purchases.

Australia Moving to Australia Tax Guide (Residency, Tax Rates, Medicare, TFN)

Australian tax rules for new arrivals and migrants moving to Australia — the residency tests (the '183-day rule', the 'domicile test', the 'superannuation test'), the tax rates for the new residents, the TFN application, the Medicare enrolment, and the 'temporary resident' tax treatment.

Australia Self-Education Expenses Guide (Study Deductions, HECS, Course Fees, Textbooks, FEE-HELP)

Australian self-education expense deductions — the 'self-education expenses' that are 'deductible' under the 'Section 8-1 of the ITAA 1997', the '$250 self-education expense threshold', and the 'deductions for the course fees, the textbooks, the equipment, and the travel'.

Australia International Student Tax Guide (Student Visa, TFN, Work Limits, Tax Return, Medicare)

Australian tax rules for international students — the 'student visa (Subclass 500)' and the 'work rights' (the '48 hours per fortnight'), the 'TFN application', the 'tax return for the students', and the 'Medicare levy exemption'.

Australia Tax Residency Tests Guide (183-Day Rule, Resides Test, Domicile Test, Superannuation Test, Residency Checklist)

the Australian tax residency tests — the 183-day test, the resides test, the domicile test, the superannuation test, the common law test, the temporary resident rules, the residency checklist for the individuals.