دانلود کتاب Australian master financial planning guide 2019/20.

فهرست مطالب :

Product Information
INCOME TAX
CALCULATION OF INCOME TAX AND MEDICARE LEVY, INCLUDING TAXATION OF MINORS
PAYMENT OF INCOME TAX AND COLLECTION SYSTEMS
WITHHOLDING TAX ON DIVIDENDS, INTEREST AND ROYALTIES
ASSESSABLE INCOME AND EXEMPT INCOME
DEDUCTIONS
TAX OFFSETS
COMPANIES
PARTNERSHIPS
TRUSTS
CROSS-BORDER ISSUES
TAX AVOIDANCE
RULINGS
RETURNS, ASSESSMENTS AND REVIEW
PENALTIES
CAPITAL GAINS TAX
STEP 1: WHAT TRANSACTIONS ARE COVERED?
STEP 2: WHAT IS THE CAPITAL GAIN OR LOSS?
STEP 3: EXEMPTIONS, CONCESSIONS AND SPECIAL RULES
STEP 4: ROLLING OVER/DEFERRING A CAPITAL GAIN OR LOSS
STEP 5: CALCULATING THE TAX
SUMMARY — CHECKLISTS
FRINGE BENEFITS TAX
CALCULATING FBT
FBT EXEMPTIONS AND CONCESSIONS
FBT PLANNING
SUPERANNUATION
SUPERANNUATION IN AUSTRALIA
CONTRIBUTIONS TO SUPERANNUATION FUNDS
TAXATION OF FUNDS AND RSA PROVIDERS
WITHDRAWAL OF SUPERANNUATION BENEFITS
SUPERANNUATION GUARANTEE SCHEME
FOREIGN SUPERANNUATION FUNDS
SELF MANAGED SUPERANNUATION FUNDS
ESTABLISHING AN SMSF
FUND ACCOUNTS
THE TRUST DEED, SISA AND INVESTMENTS
SOCIAL SECURITY
CENTRELINK BENEFITS
DEPARTMENT OF VETERANS’ AFFAIRS BENEFITS
MEANS TESTS
HOUSING IN RETIREMENT
ASSESSMENT OF INVESTMENTS
WAITING PERIODS
STRATEGIES, TIPS AND TRAPS
LIFE AND PERSONAL RISK INSURANCE
OVERVIEW OF LIFE INSURANCE
THE IMPORTANCE OF LIFE INSURANCE
THE PLAYERS IN LIFE INSURANCE
TERM LIFE INSURANCE
TOTAL AND PERMANENT DISABILITY INSURANCE (TPD)
TRAUMA INSURANCE
INCOME PROTECTION
APPLYING FOR INSURANCE COVER
SELECTING THE AMOUNT OF COVER REQUIRED
INSURANCE FOR BUSINESSES
KEY PERSON INSURANCE
BUSINESS SUCCESSION PLANNING
LIFE INSURANCE INSIDE SUPERANNUATION
STEPPED VERSUS LEVEL PREMIUMS
GROUP INSURANCE COVER
CLAIMS PROCESS
LIFE INSURANCE COMPLAINTS PROCESS
LIFE INSURANCE FRAMEWORK AND REMUNERATION REFORMS
COMPLIANCE AND BEST PRACTICE FOR FINANCIAL ADVISERS
THE FRAMEWORK OF COMPLIANCE
BEST PRACTICE
REGULATION OF FINANCIAL SERVICES
ANTI-MONEY LAUNDERING AND COUNTER-TERRORISM FINANCING
CONSUMER PROTECTION
PRIVACY COMPLIANCE
COMPLAINTS HANDLING
INVESTMENT
CASH AND FIXED INTEREST
EQUITIES
PROPERTY
SPECIALIST ASSETS
INVESTMENT PRODUCTS
PERFORMANCE MEASUREMENT
SALARY PACKAGING
SALARY PACKAGING BASICS
HOW THE TAX RULES WORK
TAXABLE FRINGE BENEFITS
EXCLUDED FRINGE BENEFITS
EXEMPT FRINGE BENEFITS
REDUCTIONS IN FBT
CASE STUDIES
GEARING
GEARING
BORROWING
OTHER FORMS OF GEARED INVESTMENTS
FAMILY HOME
HOME OWNERSHIP
TAX AND THE FAMILY HOME
TAXES IMPOSED ON RESIDENT NON-OCCUPYING OWNERS
DEDUCTIBILITY OF HOME EXPENDITURE
TAXES ON FOREIGN RESIDENTS
GST IMPLICATIONS
GOVERNMENT GRANTS AND ASSISTANCE
ACQUISITION/CONSTRUCTION OF FAMILY HOME
FAMILY BREAKDOWN AND THE FAMILY HOME
RENTING OUT THE HOME
DISPOSAL
FINANCIAL PLANNING FOR THE FAMILY
FINANCIAL GOALS
DEBT MANAGEMENT STRATEGIES
CHILD CARE
INVESTING FOR CHILDREN’S EDUCATION
GOVERNMENT ASSISTANCE FOR EDUCATION COSTS
SAVING FOR CHILDREN
TAXATION ISSUES RELATING TO THE INCOME OF CHILDREN
GOVERNMENT ASSISTANCE
CHILD SUPPORT
ESTATE PLANNING
REDUNDANCY, EARLY RETIREMENT AND INVALIDITY
TERMINATION OF EMPLOYMENT
GENUINE REDUNDANCY AND EARLY RETIREMENT SCHEME
INVALIDITY
OTHER ISSUES REGARDING TERMINATION PAYMENTS
PLANNING TO RETIRE
RETIREMENT
WHY NOT SUPERANNUATION?
CONTRIBUTING TO SUPERANNUATION
CGT AND SMALL BUSINESS
PRESERVATION
OTHER PLANNING ISSUES
RETIREMENT INCOME STREAMS
INCOME IN RETIREMENT
TRANSFER BALANCE CAP AND STARTING AN INCOME STREAM
INCOME STREAM TYPES
RETIREMENT PORTFOLIO CONSTRUCTION
MAXIMISING RETIREMENT INCOME — STRATEGIES
TAXATION OF INCOME STREAMS
COMPLYING INCOME STREAMS
DEATH BENEFIT FROM INCOME STREAMS
RETIREMENT LIVING AND AGED CARE
HOME CARE
INDEPENDENT LIVING ARRANGEMENTS
RESIDENTIAL AGED CARE
FINANCIAL AND ESTATE PLANNING ON FAMILY BREAKDOWN
PROPERTY SETTLEMENT
SUPERANNUATION AND FAMILY BREAKDOWN
TAXATION AND FAMILY BREAKDOWN
STAMP DUTY AND FAMILY BREAKDOWN
LAND TAX AND FAMILY BREAKDOWN
FAMILY TRUST ELECTIONS
MAINTENANCE
OTHER ISSUES
ESTATE PLANNING AND THE CONSEQUENCES OF DEATH
ESTATE PLANNING
WILLS
CAPITAL GAINS TAX AND DECEASED ESTATES
DISCRETIONARY WILL TRUSTS
PLANNING OPPORTUNITIES OF DISCRETIONARY WILL TRUSTS
RESTRICTED TRUSTS
NON-ESTATE ASSETS
FURTHER PLANNING OPPORTUNITIES
POWERS OF ATTORNEY
CONSEQUENCES OF DEATH
DISTRIBUTING THE ASSETS
TAX RULES THAT APPLY TO DIFFERENT TYPES OF ESTATE ASSETS
RULES THAT APPLY TO DIFFERENT TYPES OF ENTITLEMENTS UNDER WILLS
RULES THAT APPLY TO DIFFERENT TYPES OF BENEFICIARIES
HOW DEATH AFFECTS A PERSON’S BUSINESS
ESTATE INCOME AND TESTAMENTARY TRUSTS
WHAT TAX RETURNS ARE NEEDED
HOW DEATH AFFECTS OTHER TAXES AND BENEFITS
RATES AND TABLES
INCOME TAX RATES
EMPLOYMENT-RELATED PAYMENTS
CAPITAL GAINS
FRINGE BENEFITS
PENSION TABLES
INDEXATION
PAYMENT OF SUPERANNUATION BENEFITS
SUPERANNUATION CONTRIBUTIONS
SUPERANNUATION GUARANTEE CHARGE
SOCIAL SECURITY
ONLINE INVESTING
INTRODUCTION
ONLINE INVESTING RESOURCES
FUNDAMENTAL RESEARCH
TECHNICAL ANALYSIS
NON-SHARE INVESTMENTS
MANAGED FUNDS AND SUPERANNUATION
TRACKING THE BUSINESS CYCLE ONLINE
INTERNATIONAL INVESTING
ADVANCED INVESTING
EXCHANGE-TRADED PRODUCTS
FINANCIAL PLANNING ONLINE
INDEX
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
Y