Can you please only attempt 3 out of 4 questions. With no referencing needed. But everything should be paraphrased because this file goes into Turnitin. Question 1 ABC Pty Ltd sells upmarket washing...

No reference needed but the answers should not be copied and pasted they have to be paraphrased.


Can you please only attempt 3 out of 4 questions. With no referencing needed. But everything should be paraphrased because this file goes into Turnitin. Question 1 ABC Pty Ltd sells upmarket washing machines. It had $200,000 stock on hand at the beginning of the 2017/2018 financial year. It purchased $50,000 of additional trading stock during the income year. The closing stock on hand was $130,000. At the beginning of the 2018/2019 financial year ABC Pty Ltd had $130,000 stock on hand. It did not purchase any stock during the year as it was having financial difficulties. In fact, in September 2018 ABC gave two washing machines to a creditor as payment in full of the debt it owed to that creditor (ABC owed the creditor $2,000). Each washing machine had cost ABC $1,000 and ABC would usually sell each washing machine for $1,750. ABC did not sell any stock during the 2018/2019 financial year. Towards the end of that year, a flood swept through the warehouse and all stock was destroyed. ABC did not purchase any replacement stock. Required: Advise ABC of the tax implications for each of the 2017/2018 and 2018/2019 financial years based on the information above. Where appropriate, support your answer with legislative authority. 20 marks Click or tap here to enter text. Question 2 If you answer question 2, please answer question 2(a) and (b) (a) Fred has been unemployed for six months. He has been using the Jobs R Us Pty. Ltd. employment agency for the past four months to try to find employment. In March of this year, a new case manager, Bert, was given the task of finding a job for Fred. Within a week, Bert, had found Fred a full time job. Fred bought a $500 gold watch and gave it to Bert to say thank you. Advise Bert as to whether the watch is assessable income. Refer to case law and legislation in your answer. 10 marks Click or tap here to enter text. (b) In addition to Bert’s fortnightly salary, his employer pays his telephone and internet package of $120 per month, and as a reward for being Employee of the Month for June, Bert received a $500 bonus. Advise Bert of the tax consequences of the above employment package. Refer to case law and legislation in your answer 10 marks 20 marks in total Click or tap here to enter text. Question 3 On 6 November 1985, Patricia bought a property in South Yarra. This property included two old tennis courts next to the house, which were in poor condition. She purchased the property for two reasons: · So that she and her family could live in the house; and · So that she could build two apartments on the land where the tennis courts were, and sell them at a profit. After Patricia purchased the property, the tennis club next door to her property in South Yarra offered to buy the old tennis courts from her, but only if Patricia restored them to good condition. Patricia accepted the club’s offer rather than going ahead with her plan to build and sell the apartments. Patricia spent $80,000 on preparing the tennis courts for sale. This involved a great deal of work. She had to resurface the tennis courts, and build a new fence between her house and the tennis courts. She then sold the tennis courts to the tennis club in the current tax year for $200,000. Required: Please discuss whether Patricia would be assessable on the $200,000. Where appropriate, refer to case law and legislation in your answer 20 marks Click or tap here to enter text. Question 4 Bert spends $10.60 a day travelling to work, and a further $65 a day sending his daughter Belle to a childcare centre. Bert has just received the monthly account for the childcare centre totalling $1,625, which he needs to pay immediately. Bert owns a newspaper publishing company. He has paid a membership fee with respect to his personal membership of the World Association of Newspapers, amounting to $3,300, and he has bought a new computer for $2,200 that he keeps in his study at home. Bert has recently purchased a beach house near Geelong. The property has been rented out to Bert’s sister since he purchased it. He took out a 25-year loan to finance the purchase. His interest payments are $7,200 a year. Bert also claims lawn-mowing expenses of $100 per month with respect to his beach house. Required: Advise Bert about the deductibility of the above expenses. Where appropriate, refer to case law and legislation in your answer 20 marks Click or tap here to enter text.
Jun 17, 2021
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