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Taxation Theory, Practice & Law 2000words AUSTRALIA 100aud budget

Perisher Pty Ltd (Perisher) is a Ski equipment manufacturer that operates around Mt Hotham in Victoria. On 1

May 2019, Perisher provided Nikita (one of its employees) with a car as Nikita does a lot of travelling for work

purposes. However, Nikita’s usage of the car is not restricted to work only. Perisher purchased the car on that

date for $44,000 (including GST) plus $2,000 (including GST) dealer delivery charges.

For the period of 1 May 2019 to 31 March 2020, Nikita travelled 12,000 kilometers in the car and incurred

expenses of $770 on minor repairs that have been reimbursed by Perisher. The car was not used for 10 days

when Nikita was interstate and was parked at the airport and for another five days when the car was scheduled

for annual repairs.

Taryn would like to open a new business as an interior designer, to funds her ambition she sold some of the

following assets:

1. Antique Painting that was given to Taryn by her father 5 years ago. Taryn’s father bought it on 20 August

1984 for $2,500. Taryn sold it on 1’st June 2020 for $25,000

2. Taryn sold her car (Toyota Corolla) for the amount of $12,000 on 20’th May 2020, she bought on 1’st

January 2015 for the amount of $20,000

3. Taryn sold her Harry Potter’s collection for the amount of $1,500 on 4’th January 2020, she bought it

second hand on 10’th October 2018 for $350.

4. Taryn sold her gold necklace for $2,000 on 20’th March 2020, she bought it for $1,200 on 8’th August


5. Taryn sold a sculpture for $6,000 on 1 January 2020, she bought it on December 1994 for $1,500

Kĩ năng: Luật thuế, Kế toán, Tài chính, Nghiên cứu pháp lý

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