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Q1. Advising the client on how the following expenses and items will be judged pertaining to the tax purposes under the Australian Taxation law

a)      Application of Australian taxation law on a provision of the lease by a landlord of a flat.

In relation to the leasing of flat or any premises to others, one must include the full amount of rent earned on the income tax return. This includes individual tax return from sections pertaining to the supplementary sector. It also includes the accessible income such as salary and wages to be reported on the income return. However, some claiming of expenses are done for a period of the year such as construction expenditure and cost of depreciation. The lease negotiation of $15,000 should include the perspective of GST if the flat or the apartment is given a lease for commercial purpose. The owner needs to register for GST for a one-off business like leasing. If the lease is taken in the form of commercial property the tenant’s payment of $15,000 will be tax deductible. The amount includes running expenses in the form of usage of facilities of home or making a convenient income from a business inside the home 72 ATC 4094; (1972) FC of T v. Faichney (1972) 129 CLR 38; 72 ATC 4245 and 3 ATR 165 (1972); 3 ATR 435 (Faichney's case). These cases are related to it.

b)     Application of Australian taxation law on the insurance amount paid by the insurance company to Cheryl pertaining to her warehouse getting destroyed.

The damages and compensation of $500,000 paid to Cheryl by the insurance company constitute income since it is received in the form of recurrent and periodic payments. The compensation will only be provided until Cheryl comes back to the capacity of building a warehouse again and the warehouse becomes capable of producing income. A single receipt of a mixture of capital and income may be apportioned amongst ordinary and capital income respectively. The commissioner will give a receipt which cannot be dissected into components of income. Regarding this the commissioner has appointed certain laws such as   TR 95/35 (capital gains: treatment of compensation receipts), TR 97/3 (capital gains: compensation received by landowners from public authorities), TR 99/19 (capital gains: treatment of forfeited deposits, installments and damages), and TR 94/29 (CGT consequences of a contract for the sale of land falling through.)  

c)      Application of Australian taxation law on Boris’ payment of lodgment and income tax return.

The lodgment of objections requires certain steps such as

       Understanding what can and can't be objected.

       Researching the issue and prepare the objection.

Further information about the payment is needed for lodging an objection. Boris paid an amount of $500 for the lodgment of his income tax return on 2015-16 and another $800 for the lodgment of the objection on the assessment of 2015-16. This clearly states that the income tax return has been at fault pertaining to its assessment. Boris did the job with the proper procedure and paying the amount. However, he still didn't get any positive results out of it. The Australian taxation laws which are valid pertaining to these cases include the objection rights and appeal under Part IVC of the Taxation Administration Act 1953.

d)     Application of Australian taxation law on James’ lunch expenses in the hospital.

James has a yearly expense of $2000 over lunch at the cafe in the hospital. Since James works in the hospital, he is entirely capable of claiming the expenses. The yearly expenses of James at the cafe fall under the office expenses. Since James is already working for the hospital, the institution in return is earning a considerable amount in the form of service through James. As per as this policy James is completely entitled to a deduction of taxes on his lunch expenses. An employee may apply the deduction of expenses under the running costs of the office. The laws which James can look forward to regarding this case  are (Thomas v. FC of T [1972-73] ALR 368; 72 ATC 4094; (1972) 3 ATR 165 and FC of T v. Faichney (1972) 129 CLR 38; 72 ATC 4245; (1972) 3 ATR 435 (Faichney's case).

e)      Application of Australian taxation law on hiring venue and providing food and drink to the clients.

The above case Frances falls under the operational expenses incurred by Frances that included an expense of $5000 on hiring the venue and cost of food and drink. Since it falls under the operational expenses, she can claim a deduction of tax on that expense. Frances can claim an immediate deduction if the cost of the hiring asset is less than $5000. Frances may also include this expense in the overall operational expense of the year. If the operational expense falls short of the stipulated amount fixed by the Australian taxation law, then Frances can claim the overall deduction of tax on the expenses. If the balance of the pool is less than $20,000 per year then Frances will be able to claim that amount from the government. If the business of Frances is home-based then she has to pay the Capital gains tax (CGT) and include that in the income tax return statement. There are certain cases that Frances can follow which are (Charles Moore & Co ( WA) Pty Ltd v. FC of T (1956) 95 CLR 344; (1956) 11 ATD 147; (1956) 6 AITR 379; FC of T v. Cooper (1991) 29 FCR 177; 91 ATC 4396; (1991) 21 ATR 1616; (1991) 99 ALR 703 (Cooper's case); Roads and Traffic Authority of NSW v. FC of T (1993) 43 FCR 233; 93 ATC 4508; (1993) 26 ATR 76; FC of T v. Hatchett (1971) 125 CLR 494; 71 ATC 4184; (1971) 2 ATR 557 (Hatchett's case). In the case In Case Y8, 91 ATC 166; AAT Case 6587 (1991) 22 ATR 3037 a police officer claimed deductions on meal expenses while working outside the normal place of residence. Frances can take an example from these cases.

Q2. Application of the Australian taxation law on Usman’s residentship in the country Issue: Application of the Australian taxation law on Usman’s residentship in Australia for the year 206-17.

Law: section 8-1 of the ITAA 1997

Application: Under this section of the taxation an employee like Usman is allowed to travel to an alternative working place and then to the normal working place or go home[6]. It allows the employee to be completely eligible for deduction in the cost of travel from the native working place (Australia) to a temporary working place (France). The cost of expenses is also applicable for the deduction of taxes[7]. For being a resident of Australia Usman has to pass through three tests which are

       The domicile test includes Usman’s test on domicile which is proving the place as broadly the place of residence.

       If Usman stays in Australia for more than 183 days of his income year then he is eligible for the residence of Australia.

       Thirdly the superannuation test which includes only for those residents working outside Australia.

In case of Usman since he went to France only for 60 working days of his income year and stayed or will be staying in Australia for the rest of the year. Usman becomes eligible for the residentship in the country as an engineer. He went to France for a short notice so his income there and also the period of stay will be taken as a negligible concern against his residentship in Australia.

Conclusion:  Usman cab clearly gains the residentship of the country. He has every right to access the taxes deployed as well as deducting the taxes from each of his operations based in Australia. Since his travel to France did not include a considerable amount of time within his income year of 2016-17 in Australia, Usman is eligible to stay in the country. This case was supported by Genys 87 ATC 4875; (1987) 19 ATR 356. In this case, a person was allowed for a temporary working visa since he had the passport of his native place. The person was allowed to return back to Australia and continue working in the civil sector by gaining the full right of residentship. However, a deduction is not allowable for a person's cost of travel from one country to another. The number of cases from which Usman can take help from are (Charles Moore & Co  (1956) 6 AITR 379; FC of T v. Cooper (1991) 29 FCR 177; 91 ATC 4394; (1991) 99 ALR 703  (WA) Pty Ltd v. FC of T (1956) 95 CLR 343; (1956) 11 ATD 147;93 ATC 4501; (1993) 26 ATR 76; FC of T v. Hatchett (1971) 125 CLR 494; 71 ATC 4184; (1970) 2 ATR 550. . It allows the employee to be completely eligible for deduction in the cost of travel from the native working place (Australia) to a temporary working place (France).

Q3. In April 2016, Norman, a hairdresser had bought his residence consisting of 3 rooms in Melbourne for $ 700,000. Apart from the purchase, stamp and legal duties cost around $ 70,000. After a year in the same month of April 2017, he spent $100,000 to arrange for a small part of his home which was suitable for a hairdressing business. He used two of his rooms and established it fully at his home. He started to make his own business from his home since the following month.


Norman had started his business with a good initiative at the beginning as everything was going according to his plan. Several issues can take place in this context as the list of entities involved in his business can be of legal action. However, a major point which became an issue pertaining to his business was choosing two rooms out of the total three in his home. As a result, he was demutualising his own asset for commercial use in order to earn an extra income. This can become an issue if Norman does not follow proper rules while buying the house. If the ex-owner of that house was a policyholder and the house was owned at lease by the ex-owner, this can create a severe problem in continuing his business.


According to “Income Tax Assessment Act 1997”, Section 3.5 of Annual Income Tax and Section 9.1 List of entities can be the two supporting laws for the above issue. According to Non-CGT consequences of the demutualisation under “Income Tax Assessment Act 1997, Section 315.310”, it is clearly stated that an amount of statutory income or ordinaryincome of an entity to which the subsection (2) applies is not assessable.

This subsection (2) applies to an entity which:

(a)  is, or has been, a policyholder (within the meaning of the Private Health Insurance (Prudential Supervision Act 2015)  of, or another person insured through, the demutualising health insurer; or

(b)  is issued with the demutualisation asset, or receives the payment, because of the death of a policyholder mentioned in paragraph (a).


The above law is applicable when Norman faces a serious issue pertaining to his business. He needs to pay taxes in order to go ahead with his business successfully. Thus, as a result, he needs to go by the laws of entities.


Norman, despite thinking of various rules and laws which can affect his hairdressing business can easily abide by the rules and regulations of the above-mentioned ACT which will also help him in a gain of a capital of tax implications.



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