Newcastle Business School
PSB Singapore 2016
Solutions for Tutorial Questions
LECTURE 1 TUTORIAL:
7 June 2016
INTRODUCTION TO TAXATION RESIDENCY & SOURCE
The concepts of residency and source
Partnership is not available to receive contract payments earned while an employee.
Sponsor payments may not fall into this category however given the spouses lack of
significant contribution it is likely Part Iva would apply to prevent the part
LAPORAN PENEMPATAN HARTA TAMBAHAN YANG BERADA DI DALAM WILAYAH NEGARA KESATUAN
PERIODE TAHUN KE
LAPORAN KE 1, TAHUN 2017
Bojonegoro, 19 Februari 2017
Topic: What sections of the economy (if any) should be government owned? How might a
company be chosen as the focus for an industry policy? Is there any possible role for tariffs?
1. Need government to own road, telephone wires, water, electricity, gas, b
Workshop 4 ACFI 3001
What is profit under:
Historic cost: The increment in historical cost capital at the end of the accounting period.
Current cost: Based on the current cost to buy
Exit price: Measures the total real change in the value of all reco
1.b according to fiske, has proposed the needs for control, understanding and self
enhancement all fall under relatedness
2a. Leisure has one and only essential criterion and that is the condition of
perceived freedom. Any activity.To leisure implies bein
ACFI 3001 workshop2
2. One type of theory construction involves observing the practices and techniques of working
accountants and then teaching those practices and techniques to successive accountants.
A) What type of theory construction is this?
Dr Bill Herfel
[email protected] .edu.au
Dr Yin Gao
Why study Business Ethics?
- One of the most significant aspects of the GLOBAL
FINANCIAL CRISIS was th
1. Plantwide overhead cost rate =
Total overhead cost
Total cost driver
= $340,500 + $280,500
41,000 + 401,000
= $1.40 /DLH
2. Overhead Allocated to each unit of models A
= Overhead rate x volume of driver
No. unit of model A
= $1.40 x 41,000
Calculation of Taxable Income
Gross salary (University of Newcastle)
Gross salary (CSIRO)
Received Fully Franked Dividend
Unfranked Dividend received
Gross Rental Property Income
Net Interest Income from NZ
Gross Lump S
ACFI 3001 Workshop 5
7. Are the following assets? If so, whose assets, and why?
a) Members of the Australian hockey team
- The members of the team are considered as the asset of the owner of the team. The owner of the team
has control over the members and
1.0 Executive Summary
The use of profit before tax as the base to calculate the planning materiality,
which is $51,018, is because of that it shows the profitability of the company and
whether the company can remain a going concern in the foreseeable futu
MULTIPLE CHOICE. Choose the one alternative that best completes the statement or answers the
1) The overall objective of the audit of the sales and collection cycle is to evaluate whether:
A) the account balances affected by the cycle are fairly
Multiple Choice Questions and Solutions Week 8
1) Which one of the following is NOT an accounts receivable balance-related audit objective?
A) Recorded accounts receivable exist.
B) Internal controls for accounts receivable are adequate.
C) Accounts recei
Surat Pemberitahuan Masa Pajak Pertambahan Nilai
(SPT MASA PPN)
KEMENTERIAN KEUANGAN RI
DIREKTORAT JENDERAL PAJAK
Bacalah terlebih dahulu
Surat Pernyataan tentang Status Kartu Kredit Bank UOB Indonesia
dan Surat Kuasa*
Yang bertanda-tangan di bawah ini:
Nama / NIK
Nomor kartu kredit
: ./ NIK :.
: Handphone : .Rumah : .
: (1) .
: (2) .
: (3) .
Sehubungan dengan proses
s136(1) FBTAA benefit if provided to employee or associate by employer in repect of
employment of employee.
A fringe benefit arises when an employer provides a benefit to an employee in respect
of the employment of the employee. While Bib and Bob a
A capital improvement to a pre CGT asset is treated as a separate CGT asset when a
CGT event happens in relation to the pre CGT asset & the additions cost base is:
(1) More than the improvement threshold for the income year and
(2) More than
How are you! My name is Wanqi and my student no. is c3201475, I am a student from your
Yesterday I reviewed lecture 10FBT and Sample question 2, I got some problems and I am really
confusing till now.
Firstly in Sample Q2 (b
The issue in your situation is whether your behaviour belongs to the business or hobby. In
other words, you are carrying on a business or merely keenly pursuing a hobby. Assessable or
To analysis this
For simplicity assume that no amounts have been incurred for private purposes, on
entertainment (s.32-5) or travel expenses for relatives (s26-30). Assume the issue is simply
whether the company should have spent an amount less than $2,000 for trave
This is Westfields Case. In Myers Case it was held that profits from isolated
ventures may still be assessable if in the ordinary course of business they were
entered into with the view of making profit.
However the ruling in Westfields case confine
Client Name: Kitty
Client position: Lecturer
State: New South Wales
Analysis Kittys activity intention belongs non-assessable or
Kitty has registered as a seller with Ebay and has sold a few
Note from 1 July 2007 the age-based limits were abolished and a full deduction is allowed for
all payments made on behalf of employees od by self-employed persons. Where the
contribution exceeds the Concessional Contribution Cap (2015=$30,000 if und
Question 1 Lecture 7 Tax calculation individual
(a) Bernie Hose and his family resided in Zone A, special area, for ten
months of the 2014/2015 year. Bernies dependants were his spouse with
adjusted taxable income of $3,200 and a child of 10 ye
The Impact of Information Technology on the
Discussion Questions and Problems
Generalised audit software (GAS): An audit program generated by
GAS can perform a parallel simulation of the WAC calculation using