怎么学好Australia Tax law？我找Section半天都找不到，怎么有人的一下就找到了？(页 1) - 悉尼大学联盟 -

怎么学好Australia Tax law？我找Section半天都找不到，怎么有人的一下就找到了？

我找Section什么的，半天都找不到，怎么有人的一下就找到了，比如Superannuation Fee在Partnership里是可以Deductible还是不能呢？我找了好久都没有找到相关的:monkey1

:monkey3  没有人知道？

多找找，找多了就能发现规律了

I think it is deductible.

I remember there is a part for Partnership. Go there and check deductible expense or superannuation.

Good luck!

u mean in Legislation or handbook?:monkey3

up~~up~~不知道诶

[quote]原帖由 [i]danielle[/i] 于 2007-10-8 14:23 发表 [url=http://bbs.ozchinese.com/redirect.php?goto=findpost&pid=2164867&ptid=121584][img]http://bbs.ozchinese.com/images/common/back.gif[/img][/url]
I think it is deductible.

I remember there is a part for Partnership. Go there and check deductible expense or superannuation.

Good luck! [/quote]


:monkey4  is it?

Someone told me that superannuation is just like salary,can not be deductible in S90 net income

Answer

Superannuation is definitely not deductible in calculating PNI, however uncertainties do exist when it comes to this question: "when superannuation for partners is paid by the partnership, how does it affect the distribution to the partners?" Publications such as the CCH Master Tax Guide and the Thomson Australian Tax Handbook do not seem to cover this aspect, resulting a simple question with a somewhat difficult answer! The approach I have taken is that superannuation for a partner(s) paid by the partnership will affect the distribution to the partners (in the same manner as, for example, partners' salaries), only if the question says that profits and losses are to be distributed after the payment of superannuation.

upup