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原帖由 leo727 于 2009-8-12 20:22 发表 
d7, but you need dividend, interest and capital gain income to related to these kind of exp
some accountant like put these exp in d15
谢谢回复,d7应该不适合,因为我的CGT不包括interest and dividen.
看了d15,找不到相应的条款,下面哪一条适合呢?
election expenses for local, territory, state or federal candidates
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income protection, sickness and accident insurance premiums
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foreign exchange losses
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debt deductions incurred in earning assessable income that are not disallowed under the thin capitalisation rules and have not been claimed elsewhere
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debt deductions incurred in earning certain foreign non-assessable non-exempt income that are not disallowed under the thin capitalisation rules
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amounts deductible under section 40-880 of the Income Tax Assessment Act 1997 (ITAA 1997) (five year write-off for certain business-related capital expenditure) not claimed in full before you ceased business or before you stopped carrying on your business as an individual (for example, if you started to carry on your business through a company or in a partnership)
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a deduction for the net personal services income loss of a personal services entity that related to your personal services income
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United Medical Protection Limited (UMP) support payments
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certain deductible capital expenditure not claimed in full before ceasing a primary production business where a deduction can be claimed in a subsequent year or years - for example, water conservation expenditure, which may be deducted over a three-year period
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non-capital losses incurred on the disposal or redemption of a traditional security which are deductible under section 70B of the Income Tax Assessment Act 1936 (ITAA 1936) - for more information, see the section on Sale or disposal of company bonds and convertible notes in You and your shares 2009 (NAT 2632)
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interest incurred on money borrowed to invest under the land transport facilities tax offset scheme or infrastructure borrowings scheme
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small business pool deductions for depreciating assets of your small business pool that you cannot claim at item P8 on the Business and professional items schedule for individuals 2009 (NAT 2816) because you did not carry on a business in 2008-09. For more information, see Concessions for small business entities (NAT 71874). |
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