Australian taxation law notes 澳大利亞稅法概要

Topic2OrdinaryIncomeAssessableincome=ordinaryincome+statutoryincome(s.6-1(1))Taxableincome=assessableincome-deduction(s.995-1(1)&s.4-15)Ordinaryincome:a.Periodicity,recurrence®ularity(Harris,Dixon)b.Incomemustbemoneyorconvertibleintomoneyc.Receiptsfromincomeproducingactivitieswillberegardedasordinaryincome&incomeearningactivity(Harris,Dixon)Incomeearningactivities:a.Personalexertion(personalservices,employment,one-offservices)b.Property(interest,rent,dividend)c.Carryingonabusiness(sales,services)S.21Aenablesvalueofbenefit,non-cashbenefit,tobeassessedasordinaryincomeunders.6-5.FCTvCooke&SherdenS.21Adoesnotoperateinanemploymentrelationship.Ifemployment,thebenefitistaxedunderFBT.Non-cashbenefit:propertyorservicesprovidedwhollyorpartlyinrespectofabusinessrelationship,orfororinrelationdirectlyorindirectlytoabusinessrelationship.S.21A(5)S.21A(3):thevalueofthebenefitisreducedtotheextentthatthetaxpayerwouldhavebeenentitledtoaonceonlydeductionifthetaxpayerhadincurredthecost.8.Entertainmentisnon-deductiblepers.32-5.9.Ifareceiptisordinaryincomeunders.6-5,areceiptthatsubstitutesforitwillalsobeordinaryincomeunders.6-5.FCTvDixonReceiptsgenerallynotconsideredasordinaryincomeincludecapital,windfallgains,hobbyreceiptsandmutualreceipts.Purelygiftfromfriendorfamilycannotbetreatedasordinaryincome.FCTvHarrisThecompensationforthecancellationofbusinesscontractsisincome.HeavyMineralsPtyLtdvFCTAmountreceivedforthesterilisationofassetsaretreatedascapital(lossofuseofassetorincomeproducingcapacity).GlenboigUnionFireclayCoLtdvIRC14.Paymentsreceivedforenteringintorestrictiveagreementsarecapital.DickensonvFCT15.Compensationforlossoftradingstockisconsideredasincome.CIRvNewcastleBreweriesLtd16.Salesofknowledgeor‘know-how’areincome.Rolls-RoyceLtdvJeffreySaleorassignmentofincomestreamsshouldbetreatedasincome,andthelumpsumisassesableunders.25(1).MyerEmporiumUndissectedlumpsum,wherelumpsumamountscomprisingbothincomeandcapital,butwithoutdissectionintotheiractualcomponents,shouldbetreatedascapital.MclaurinvFCT19.LotteryprizearenotincomeintheAustralianjurisdiction.20.Gamblingwinswillonlyconstitutedeductionandassessableincome,iftheymaybeseenasproceedsofabusiness.TrautweinvFCT21.Receiptsformgamblingwinsarenotassessable.(MartinvFCT)Noliabilitytotaxariseswhereapersonparticipatescasuallyinacompetitionandwinsaprize.However,aprofessionalquizplayerregularappearancesonquizprogramstheprizesmayconstituteassessableincome.CaseT14Receiptsorproceedsformhobbies,asdistinguishedfrombusiness,aredeemednottobeassessableincome.Also,expensesandlossesfromhobbiesarenotdeductibel.Organizationshavenoidentityseparatefromtheirmembers,thussubscriptionsandothercontributionsformmemberscannotbetreatedasincome,theyaremutualincharacter.TheBohemiansClubvActingFCT25.Incomefromillegalactivitiesareassessable.PartridgevMallandaine26.Profitsarisingfromultraviresactionsofcompanydirectorsmaybeassessableofthecompany.EnglandvWebbTopic3DerivationofIncomeS6-5(2)&(3):assessableincomeincludeordinaryincomederivedduringtheincomeyear.Thecashbasis:usedmostlybyindividuals,egsalaryorwageearnersTheaccrualsbasis:generallyusedinbusinessCashbasis:incomeisderivedwhenthecashisreceived.BrentvFCTAccrualsbasis:theincomeisderivedwhenithasbeenearned,whenaninvoicehasbeenissued.JRowe&SonvFCT4.Largecharteredaccountingfirmshoulduseaccrualsbasis,becausetheincomeisnotpersonalservicesincome,itistheresultofmanyaccountants.HendersonvFCT5.Theincomederivedbyasolicitorinsolepracticewithonesecretaryshouldbetreatedaspersonalservicesincomeandcashbasisappropriate.FCTvFirstenbergServicescanbeprovidedbymanypeople-AccrualServicesprovidedbyoneperson-CashSellingshoesbyoneormanypeople-tradingbusiness-AccrualIncomefromrentalproperty-CashForabusinesssellinggoodsorsupplyingservices,amountsreceivedinadvancearenotregardedasincome.ArthurMurrayvFCTS.6-5(4):thecasewherethetaxpayer,thoughhehasnotreceivedthemoneyitself,hashadthebenefitofit,orofsomethingwhichissubstantiallyequivalenttoit.(cashbasisonly)9.BrentvFCT:WifeoftheGreatinnotinbusinessinsteadprovidingpersonalservices-CashbasisS.6-5(4)didnotapply,andonlythemoneyactuallyreceivedwasderived.10.Askingforacashpaymenttobedelayedisnotdealingwiththeincome.(cashbasisonly)BrentvFCTTopic4StatutoryIncomeandExemptIncomeDividendspaidbyacompanytoashareholderareincludedintheshareholder’sassessableincomeunders.44(1).Taxpaidontheprofitsfromwhichadividendwaspaidandpassedontotheshareholderisalsoassessableunders.207-20(1),whichiscalled‘franking’.從稅后利潤(rùn)付股利給股東，這部分利潤(rùn)所含的已交公司所得稅稱(chēng)為frankingcredit。股東應(yīng)申報(bào)（股利＋frankingcredit）為總股利，按照自己的稅率，再減去frankingcredit，就是這部分收入應(yīng)交的個(gè)人所得稅。S.15-2(1):includesthevaluetothetaxpayerofallowances,gratuities,compensations,benefits,bonusesandpremiumsprovided,directlyorindirectly,withrespecttoemploymentorservices.S.15-2(2):doesnothavetobeintheformofmoney.S.15-2(3)(d):iftheallowanceetcisordinaryincomeunders.6-5,thens.15-2willnotoperate.6.S.6-25(2):cannotassessincometwice.7.S.15-3:paymentsonlymadetoinducearesumptionofworkareincludedinassessableincome.8.S.15-10:yourassessableincomeincludesabountyorsubsidythatispaidagovernmenttoassistinthecarryingonofabusiness,wheretheamountisnotordinaryincomeassessableunders.6-5.S.15-15:profitsarisingformthecarryingonorcarryingoutofaprofit-makingundertakingorplanisincludedinassessableincome,exceptwheretheprofitisordinaryincomeassessableunders.6-5.10.Duetocapitalgain,s.15-15oftennotapply,therejustincase.11.Ordinarymeaningof‘Royalties’:為行使某種權(quán)利而支付的費(fèi)用，并且有數(shù)量上的規(guī)定。McCauleyvFCT12.S.15-20:yourassessableincomeincludesanamountthatyoureceivedasorbywayofroyaltywithintheordinarymeaningof‘royalty’andisnotordinaryincomeunders.6-5(1).S.15-30:anyamountyoureceivedbywayofinsuranceorindemnityforthelossofanamountisincludedinassessableincome,andtheamountreceivedisnotordinaryincomeassessableunders.6-5.14.S.15-35:Ifataxpayeroverpaystheirtax,interestpaidonthattaxbytheATOisassessable.15.S.15-70:reimbursementforcarexpensesonacentsperkilometerbasiswillbeassessable.Thisisdifferentfroma‘carallowance’whichisordinaryincomeunders.6-5(1).Here,theemployeeisgivenextramoneyfromemployertopayforcarexpenses.16.S.83-10:unusedannualleavepaidoutasalumpsumonterminationofemploymentisassessable.17.S.83-70:longserviceleavepaidoutisassessable.18.S.23L(1):incomederivedviaafringebenefitisnotassessableasordinaryincome.19.S.23L(2):non-cashbusinessbenefitswithinthemeaningofs.21Athatarevaluedatlessthan$300isexempt.Topic5ResidenceandSourceS.6-5(2):ifyouareanAustralianResident,yourassessableincomeincludestheordinaryincomeyouderivedfromallsources.S.6-5(3):ifyouareaforeignresident,yourassessableincomeincludesordinaryincomederiveddirectlyorindirectlyfromallAustraliansources,andotherordinaryincomethataprovisionIncludes.Dictionarydefinitionof‘Reside’:Todwellpermanentlyorforaconsiderabletime,tohaveone’ssettledorusualabode,toliveinorataparticularplace.Residenceofindividual5.Threetests:a.apersonwhoresidesinAustralia.(CommonLawTest)b.apersonwhosedomicileisAustralia,unlesstheCommissionerissatisfiedthattheyhaveapermanentplaceofabodeoutsideAustralia.(DomicileTest)c.apersonwhosatisfiesthe183dayrule.6.FromLevenevIRC:a.Apersonmayleavetheirresidencefromtimetotimeforbusinessorpleasure.PecheyvFCTb.Apersonwhovisitanothercountrywithoutsettingupanestablishmentisnotaresidentthere.c.Apersonmayresideinmorethanoneplace.(GregoryvDFCT)7.Domicileisalegalconceptandreferstothelegalrelationshipapersonhaswithastate.HendersonvHenderson8.Aplaceofabodeisaman’sresidence,whereheliveswithhisfamilyandsleepsatnight.RvHammond9.Permanentdoesnotequalforever,lessthanforever,butmorethanjustholiday.10.Permanentmeansmorethansimplytemporaryortransitory,butlessthaneverlastingFCTvApplegateUnderDomicileTest,apersonwillbearesidentofAustralia,ifhisdomicileisAustralia,unlesshispermanentplaceofabodeisoutsideAustralia.12.PermanentplaceofabodeoutsideAustralia:a.Intendedandactuallengthofstay,greaterthan2yearssuggestsnon-residency.b.EstablishmentofahomeoutsideAustralia.c.DurabilityofassociationwithAustralia.13.183dayrule:willbearesidentfortaxifhaveapresenceinAustraliaformorethanhalfoftheincomeyear,eithercontinuouslyorintermittently.(mainlyapplicabletopeoplecomingintoAustralia)Secondlimbof183dayrule:apersonwillnotbearesidentofAustraliaUnderthistest,iftheCommissionerissatisfiedthatthetaxpayerhasapermanentplaceofabodeoutsideAustralia.Residenceofcompanies15.Threetestsinpara(b)ofthedefinitionofresidentins.6(1):(onlyoneneedtobesatisfied)a.Incorporationtestb.Centralmanagementandcontroltestc.Controllingshareholdertest16:Incorporationtest:acompanyisanAustralianresidentfortax,ifitisincorporatedinAustralia.Centralmanagementandcontroltest:acompanyisanAustralianresidentfortax,ifitcarriesonbusinessinAustralia,andhasitscentralmanagementandcontrolinAustralia.MalayanShippingvFCTThecentralmanagementandcontrolofacompanywillusuallybewherethedirectorsexercisetheirpowersofmanagement.DeBeersConsolidatedMinesvHomeIfthereismorethanoneplaceofmanagement,thecentralmanagementandcontrolwillbewherethe‘superiorordirectingauthority’ofthecompanyislocated.KoitakiParaRubberEstatesLtdvFCTControllingshareholdertest:acompanywillbearesidentofAustraliafortax,ifitcarriesonBusiness(tradingactivityonly)inAustralia,andhasitsvotingpowercontrolledbyshareholderswhoresidentsofAustralia.SourceofincomePaymentforservices-generallywheretheworkwasperformed,butinMitchumvFCTwheretheplaceofsigningacontractforserviceswasdecisive.Dividends-thesourceisthesameasthesourceofthecompany’sprofits.NathanandEsquireNormineesInterest-generallywheretheagreementtopaytheinterestismade.StudebakervCofTRoyalties-thesourceisusuallywherethepersonswiththeknow-howorwhosupplytheservicesreside.FCTvUnitedAircraftCorporationBusinessortradingincome-theplacewheretheagreementsaremadeandthetransactionsenteredinto.TariffReinsurancesvDCTTopic6CapitalGainsTax(CGT)1.Thenetcapitalgainisassessableunders.102-5(1).2.MeaningofCGTassetS.108-5(2):a.Partof,oraninterestin,anykindofpropertyorlegalright.b.Goodwillc.Aninterestinanassetofapartnership.d.Partnershipinterestsnotcoveredbytheabove.3.Exemptions:a.S.118-5:cars&motorcycles;decorationsforbraveconduct(獎(jiǎng)?wù)?,unlessbought.b.S.118-12:assetusedtoproduceexemptincome.c.S.118-25:tradingstock(nevercapital,itisasset)d.S.104-10(5)(a):assetsacquiredbeforeSeptember1985.e.S.118-24:depreciableassetswith100%taxableuse.ThreecategoryofCGTassets:a.CGTassetsb.Collectablesc.Personaluseassets5.Collectables.108-10(2):a.Specificitemslisted(jewelry,artwork,firstdaycovercoins)b.Keptmainlyforpersonaluseandenjoymentc.ExemptfromGSTifacquiredfor$500orlessunders.118-10(1)Personaluseassetss.108-20(2):a.ACGTasset,exceptacollectable,thatismainlyforpersonaluseandenjoyment.b.Doesnotincludelandandbuildingsorunits(s.108-20(3))c.Exemptifacquiredfor$10,000orlessunders.118-10(3)7.Capitallossfrompersonaluseassetsaredisregardedunders.108-20(1).8.S.108-10(4):Capitallossfromcollectablescanonlybeoffsetagainstgainsfromothercollectables.9.S108-15(2):Setsofcollectablesaretakentobeasinglecollectable.10.CGTeventA1-disposalofaCGTasset:s.104-5A.TheeventoccursifyoudisposalofaCGTasset(s.104-10(1))B.Disposalisachangeofbeneficialownership(s.104-10(2))C.Capitalgain=capitalproceeds-costbase(s.104-5&s.104-10(4))D.Capitalloss=reducedcostbase-capitalproceeds(s.104-5&s.104-10(4))TimingofeventA1:CGTeventA1occurswhenyouenterthecontractfordisposal,or;Ifthereisnocontract,whenthechangeofownershipoccurs.S.104-5,S.104-10(3)&S.109-5(2)Capitalproceedss.116-20(1):themoneyreceivedorreceivable,andthemarketvalueyouhavereceivedorentitledtoreceive.Costbases.110-25:a.Theamountpaid(s.110-25(2))b.Incidentalcostofdisposal(s.110-25(3))c.Capitalexpendituretoupgradetheassetthatrelatestoinstallingormovingasset(s.110-25(5))14.Incidentalcost:a.Costofsurveyor,value,broker(s.110-35(2))b.Costoftransfer(s.110-35(3))c.Stampduty印花稅orsimilarduty(s.110-35(4))d.Costofadvertisingforsellingandbuying(s.110-35(5))e.Costofobtainingavaluation(s.110-35(6))f.Searchfees(s.110-35(7))Indexationcostbase(s.960-275(2))=Indexnumberatquarterending30Sept1999(always68.7)Indexnumberatquarterofpurchase(checkindextable)Tableofindexnumbers:TaxationLaw,p.327Discounting:a.Availableonlytoindividuals,trustsandsuperannuationfunds.Notavailabletocompanies(s.115-10）b.Availableforassetspurchasedafter21/9/1999andheldformorethan12months(s.115-15,s.115-25)c.Thenetcapitalgainisreducedby50%forindividualsandtrusts(s.115-100(a))Summary17.Ifdisposedofassetonorbefore21/9/99:A.Heldasset>12months:indexations.114-1&s.114-10(1)B.Heldasset≤12months:indexationnotavailables.114-10(1)C.Discountingnotexistbefore21/9/9918.Ifdisposedofassetafter21/9/99andassetwasacquiredonorbefore21/9/99:A.Heldasset<12months:noindexations.114-10(1),nodiscountings.115-25(1)B.Heldasset≥12months:canchooseindexations.S.114-1&s.114-10(1),ordiscountings.115-15&s.115-25(1)C.Companycannotdiscountatall(s.115-10)19.Ifassetwasdisposedofandacquiredafter21/9/99:A.Heldasset>12months:discountavailables.115-15&s.115-25(1)B.Heldasset≤12months:nodiscounts.115-25(1)C.Indexationnotavailableatalls.114-1D.Companycannotdiscountatall(s.115-10)Oftendiscountingwillbebetter,butnotwhentherearelargecarryforwardlosses,andcompanycanonlyindex(ifavailable)Stepsincalculation:a.CGTasset?S.108-5,disposalofasseteventA1b.Exemptions?c.TypeofCGTasset?d.Ifyouhaveagain,considertheconcessions:Indexations.114-1&s.114-10Discountings.115-5,-10,-15,-20c.Calculatethegain/lossTopic7FringeBenefitsTax(FBT)FBTisonlyrelevantfornon-cashemploymentbenefits.Non-cashbusinessbenefitsaredealtwithunders.21Aandstillassessedunders.6-5(1).Step1-afringebenefit?Employmentrelationship:forabenefittobeafringebenefit,itmustbeprovidedinrespectoftheemploymentoftheemployee,notbecauseofotherrelationship.(mostimportant,cannotemployyourself)3.Benefit:includesrealorpersonalpropertyandtherightstousesuchproperty.4.ProvidedinFBTyear:intheperiod1Aprilto31March2014.5.Providerofthebenefit:employer,associateorarranger.6.Recipient:employee;current,past,orfutureemployee;associateoftheemployee.Step2-acarbenefit?S.7(1)(a):A.providedduetoemployment;B.heldbyanemployer,associateorthirdparty;C.appliedforprivateuse;D.availableforprivateuse8.Definitionofacar:s.136(1)FBTAA86&s.995-1(1)ITAA97A.Motorvehicle(exceptmotorcycleorsimilar)B.Designedtocarrylessthan1tonneandlessthan9passengers9.Appliedforprivateuse:s.7(2)&(3)A.Privateusecanbedeemedifthecarisavailableforprivateuse.B.Ifthecarisgarageatornearaplaceofresidenceoftheemployee,itisconsideredavailableforprivateuse(s.7(2)(b)),andC.Usethatisnotinthecourseofproducingassessableincomeoftheemployer(s.7(3)(c)(i)&s.136(1))Exemptcarbenefits:a.Taxis,panelvans,utesorothermotorvehicleswheretheprivateuseisofaminor,infrequentandirregular(s.8(2))b.UnregisteredcarsthatareusedmainlyinconnectionwiththebusinessoftheEmployer(s.8(3))Step3-calculatingtaxablevalue11.Statutoryformulas.9(1):ABC-EDA=Basevalueofthecar(costprices.9(2)(a)(i))ThesumofExpenditureincurred(excluderegistrationcostandcostoftransfer),andAdditionalexpenditureincurredinrelationtofittingnon-businessaccessories.B=StatutoryfractionC=NumberofdaysbenefitprovidedinayearD=NumberofdaysintaxyearE=Recipient’scontributiontothebenefit12.Ifthecarisleased:basevalue=leasedcarvalue(s.9(2)(a)(ii))13.Leasedcarvalues.136(1):a.Thecostpricetothelessorifthepersonbeganleasingthecaratthesametimeasthelessorboughtit.b.Theamountthatthepersoncouldreasonablybeexpectedtopaytopurchasethecarfromtheownerunderanarm’slengthtransaction.Carsownedbyemployer:thebasevalueisreducedto2/3oftheoriginalvalueintheyearafterthe4thanniversaryofpurchase(s.9(2)(a)(i))15.Carsleasedbyemployer:thebasevalueisreducedto2/3oftheoriginalvalueintheyearafterthe4thanniversaryofpurchase(s.9(2)(a)(ii))Recipient’scontributions.9(2)(e):thiscomeintheformoftheemployeepayingforsomepetrol,repairs,etc.orjustmakingacashcontribution.17.Operatingcostformulas.10(2):C×(100%-BP)-RC=totalofalloperatingcostsduringtheFBTyearBP=businessusepercentageR=recipient’scontributionCarisowned,operatingcostsare:A.Carexpenseseg.petrol,oil,servicingpaidfors.10(3)(a)(i)B.Registrationandinsurances.10(3)(a)(ii)C.Deemeddepreciations.10(3)(a)(iii)(A)D.Deemedinterests.10(3)(a)(iii)(B)Carisleased,operatingcostsare:A.Leasefeess.10(3)(a)(v)(A)B.Carexpenses(petrol,oil,servicing,repairpaidfor)s.10(3)(a)(i)C.Registrationandinsurances.10(3)(a)(ii)20.Recipient’scontribution:sameasthedefinitioninthestatutoryformula,butsectionisdifferenthere(S.10(2)&s.10(3)(c))21Deemeddepreciation=ABCs.11(1A),11(1),11(1AA)&s.12DonlyrelevantifthecarisownedA=costpriceordepreciatedvalueB=currently25%depreciationrate(subsection1AA)C=numberofdaysownedintheFBTyearD=numberofdaysintheyearoftax22.Deemedinterest=ABCs.11(1B)&s.11(2)DonlyrelevantifthecarisownedA=costpriceordepreciatedvalueB=statutoryinterestrate(6.45%for2013/14)C=No.ofdaysownedintheFBTyearD=Numberofdaysintheyearoftax23.Calculatebothstatutoryandoperating,choosethelowestone.24.Employercanelectbetweenstatutoryandoperatingunders.10(1).25.IfelectoperatingcostandthestatutoryprovidelowerFBT,s.10(5)providesthattheelectionbedisregarded.Topic8GeneralDeductions1.S.4-15(1):Taxableincome=Assessableincome-Allowabledeductions2.Youcandeductanylossoroutgoingunders.8-1(1):(positivelimbs)A.Itisincurredingainingorproducingassessableincome,or(availabletoalltaxpayers,butgenerallyappliedtoemployees)B.Itisincurredincarryingonabusinessforthepurposeofgainingorproducingyourassessableincome.(onlyapplicabletobusinesstaxpayer)3.Youcannotdeductalossoroutgoingunders.8-1(2):(negativelimbs)A.Thelossoroutgoingiscapitalinnatures.8-1(2)(a)B.Thelossoroutgoingisprivateordomesticinnatures.8-1(2)(b)C.Thelossoroutgoingwasincurredwhilstgainingexemptincome*Anyoneofabovesatisfied,youcannotbededucted4.Outgoing=expenditurepaidorliabilityincurredLoss=sameasoutgoingAmalgamatedZincvFCTEmployeeswerelobbedwhilstgoingtothebanktodeposittheday’staking,thelossbyrobberywasincurredincarryingonabusinessforproducingassessableincome,it’sdeductible(存錢(qián)被搶).CharlesMoore&CovFCTFirstPositiveLimb6.Expendituremaybedeductible,ifitwillreducefutureexpenses(裁員所付的賠償金).WNevill&Co7.Expendituremayrelatetoincomefromprecedingorfutureyears.AGCLtdvFCTSecondPositiveLimb8.Costsincurredbeforeabusinessstartsarenotusuallydeductible.SoftwoodPulp&Paper9.Costsinestablishinganewpartofabusinessarenotdeductible.GriffinCoalMining10.Expenditureaftercessationofabusinessmaynotbedeductible.AmalgamatedZincvFCTIfthelosscouldberelatedbacktoanearlierincomeactivity,theexpendituremaybedeductibleafterabusinesshasceased.(舊公司被收購(gòu)后，舊公司在舊業(yè)務(wù)中導(dǎo)致的虧損，新公司可以申請(qǐng)抵稅)AGCLtdvFCTInterestpaymentthatincurredonaloanafterthesaleofthebusinessinrespectofwhichtheloanwastakenoutasadeductionisdeductible.(公司停業(yè)后，其停業(yè)之前用作收購(gòu)業(yè)務(wù)的貸款所需支付的利息可以抵稅）FCTvBrownProvidedtheoccasionforthelossoroutgoingistobefoundinthebusinessoperationsdirectedtogainingorproducingassessableincome,thelosswillbedeductibleunlessitisofacapitalnature.(公司在停業(yè)之前因業(yè)務(wù)問(wèn)題給客戶(hù)造成的損失而導(dǎo)致的法律糾紛，其法律糾紛所付的錢(qián)可以抵稅)PlacerPacificvFCTJudicialTest14.Incidentalandrelevanttest:Theoccasionofthelossoroutgoingshouldbefoundinwhateverisproductiveoftheassessableincomeor,ifnonebeproduced,wouldbeexpectedtoproduceassessableincome.(該結(jié)論在CharlesMoore中應(yīng)用）RonpibonTin15.Essentialcharactertest:twotaxpayers’claimsfortravelcostsfromhometoworkweredenied.(上班的車(chē)費(fèi)是deriveincome的先決條件，并沒(méi)有實(shí)際導(dǎo)致deriveincome,不能抵稅)LunneyvFCTS.25-100:toallowadeductiontoanindividualtaxpayerfromthe2001-2002yearfordirecttravelbetweentwoplacesofwork.S.25-100(3):adeductionisnotallowedunderthissectionifoneoftheworkplacesisalsothetaxpayer’sresidence.ApportionmentApportionmentallowsadeductionfortheexpenditurethatisnotprivateorcapitalornotusedtoproduceexemptincome.Legalrightstest(traditional):ifthelegalrightacquiredfromthelossoroutgoingwasnotrelatedtoadeductiblepurpose,thelossoroutgoingattributabletothatrightwouldnotdeductible.(oldapproach,notusenow)(零售商從供貨商那獲得貨源，在付錢(qián)后獲得了銷(xiāo)售權(quán)，因此購(gòu)買(mǎi)tradingstock的成本可以抵稅)CecilBrosvFCTIdentifiablepurposetest(current):concernwiththetaxpayer’spurposeindecidingwhetheranoutgoingwasdeductible.(以12.5%的利息從銀行貸款，然后以13.5%的利息借給別人，貸款的目的mainlyprivate,因此只有1%這部分可以抵稅）UrevFCTWhereyouhaveatleast