Apprentice tax practitioner program

Welcome to the apprentice tax practitioner program, a computer assisted help and learning facility for the tax law and practice, which will assist you in filling out an individual income tax return form

The apprentice tax practitioner program does not claim to be a reference work, and appropriate care should be taken in applying the tax law to your own circumstances.

However the apprentice tax practitioner program will guide you through the provisions of the tax law and will direct you to relevant passages of reference works

.Click here for An overview of the TaxBoss - how it works

Introduction

 

An overview of the tax law - how it works

Item 1

 

Salary Income

Item 2

 

Allowances, benefits, earnings, tips, director's fees, etc.

Item 3

 

Lump Sum Retiring Allowance in lieu of leave not taken

Item 4

 

Eligible Termination Payments

 Item 5

 

Job Search, Newstart, Sickness Allowances or Special Benefits, Austudy or other educational allowances.

 Item 6

 

Australian pension or other benefit or allowance

Item 7

 

Other Australian pensions or annuities

Item 8

 

Attributed Personal Income

Item 9

 

Reportable Fringe Benefits

Item 10

 

Gross interest

Item 11

 

Dividends

Item 12

 

Partnerships & trusts

Item 13

 

Personal Service Income

Item 14

 

Net income or loss from business

Item 15

 

 Net Farm Management Deposits

Item 16

 

Net capital gain is included in assessable income

Item 17

 

Attributable (possible tax avoidance) income from foreign entities

Item 18

 

Foreign source income and foreign assets or property

Item 19

 

Rent income and deductions

Item 20

 

Bonuses from life insurance companies and friendly societies

Item 21

 

Other income

 Item D1

 

When will the cost of work related travel be incurred in gaining income? 

 Item D2

 

Deductions which may be claimed for Travel Expenses

 Item D3

 

Deductions for uniforms, protective clothing, laundry expenses

 Item D4

 

Deduction for costs of self education

 Item D5

 

Deductions for work related expenses - general and specific

Item D6

 

Interest and dividend deductions

 Item D7

 

Deductions for gifts or donations

Item D8

 

Undeducted purchase price of pension or annuity

Item D9

 

Cost of managing tax affairs

 Item D10

 

 Losses offset against assessable income

Item D11

 

Australian film industry incentives

Item D12

 

Undeducted purchase price of foreign pension or annuity

Item D13

 

Non-employer sponsored superannuation contributions

Item D14

 

Other deductions

Item R1

 

Rebate for Spouse (married or de facto),child-house/keeper, housekeeper

Item R2

 

Rebate for Sole parent

Item R3

 

Rebate for Low income aged persons

Item R4

 

Rebate for Superannuation contributions paid

Item R5 & R6

 

Rebate for Private Health Insurance

Item R7

 

Rebate for Superannuation contributions for spouse

Item R8

 

Zone or overseas forces rebate

Item R9

 

Rebate for Medical expenses

Item R10

 

Rebate for parent or invalid relative

Item R11

 

Landcare Rebate

Item R12

 

Other rebates

Item M1

 

Medicare levy reduction or exemption

Item M2

 

Medicare levy surcharge

Item A1

 

Details of excepted net income

Item A2

 

Part-year tax-free income threshold for ex-students and new or old residents

 Item A3

 

 Family Tax Allowance

 New Developments

 

 New Developments affecting next year's return

GST

 

Goods & Services Tax

Tax Legislation