CPATaxReviewPoints.docxVIP

Module 1 Tax adminPAYG withholding rates pg 1.8Note franked dividends paid to non-residents no PAYG withholding.Small taxpayer ($8000 notional tax) can select to pay one annual amount by the 21st day of the fourth month after the tax year (normally 21 oct)Deferred BAS payer (pay GST quarterly) remit on the 28th day after the end of each quarterOther entities pay on the 21st day after the end of each quarterPrivate ruling is only binding on the commissioner of taxation.Calculate tax payment two method这里注意如果自己用的amount或rate跟实际相比less than 85%则有 interest charge.GDP adjusted notional tax—pg1.9Insta