About the author xi How to use this book xiii Introduction xv Part I You and Your Family 1 1 Marriage 2 2 Income splitting 4 3 Dependant (invalid and carer) tax offset 6 4 Children 8 5 Payments for new parents 10 6 Child care 12 7 Low-income earners 15 8 Senior and pensioner tax offset 17 9 Other government benef its 19 10 Family breakdown 22 11 Death 24 12 Family trusts 26 Part II Your Employment 29 13 Car usage 30 14 Methods to claim car travel 33 15 Travel 35 16 Uniform 37 17 Home office 39 18 Other work-related deductions 43 19 Keeping those receipts 46 20 ATO hit lists 49 21 Redundancy 51 22 Working a second job 53 23 Salary sacrifice 55 24 Fringe benefits 57 25 Living-away-from-home allowance 62 Part III Your Education 67 26 Claiming self-education expenses 68 27 The $250 threshold 72 28 Student loans 74 29 Austudy and ABSTUDY 81 30 Scholarships 83 31 School building funds 85 32 Education savings plans 87 Part IV Your Investment Property 91 33 Negative gearing 93 34 Interest 95 35 Depreciation and low-value pooling 98 36 Repairs and maintenance 102 37 Borrowing and legal expenses 104 38 Other rental property deductions 108 39 Foreign investment properties 111 40 Capital gains tax 112 41 PAYG withholding variation 115 42 Co-ownership of your investment property 117 Part V Your Shares 121 43 Dividends 122 44 Shares owned by low income earners 128 45 Borrowing to buy shares 131 46 Other share deductions 133 47 Capital gains tax on shares 134 48 Realising capital losses 136 49 Inheriting share portfolios 138 50 Share traders versus share investors 140 51 Rights and options 142 52 Employee share schemes 144 53 Share portfolios within self managed superannuation funds 146 54 Cryptocurrency 148 Part VI Your Superannuation 153 55 Contribution limits 156 56 Transfer balance cap 159 57 Downsizer contribution 162 58 Compulsory employer contributions 165 59 Salary sacrifice 167 60 Division 293 tax 170 61 Super co-contribution 172 62 Transferring foreign super 175 63 Self managed superannuation funds 177 64 Buying property within SMSFs 180 65 Gearing through a super fund 182 66 Accessing your super 184 67 Transition to retirement 187 68 Account-based pensions 189 69 Death benefits 191 70 Lost or unclaimed super 192 Part VII Your Business 197 71 Choosing the right business structure 199 72 Tax obligations 202 73 Record keeping 206 74 Deferring tax 208 75 Trading stock 210 76 Bad debts 211 77 Home-based businesses 214 78 Sharing economy 216 79 Employing people 218 80 Single touch payroll 222 81 Tax concessions and offsets 225 82 Selling or closing down 232 83 Personal services income 234 84 Non-commercial losses 235 85 Division 7A loans by private companies 237 86 Franchising 239 87 Crowdfunding 240 88 Loss carry back tax offset 243 Part VIII Miscellaneous 247 89 Overseas income 247 90 Getting a great accountant 250 91 Lodging your tax return 252 92 Amending returns and objecting to assessments 255 93 ATO data matching 257 94 Problems paying your tax 261 95 Estate planning 262 96 Private ancillary funds 267 97 Levies 270 98 Zone and overseas forces tax offsets 273 99 Tax-effective investments 275 100 Tax planning as a 365-day process 277 101 Just do it! 278 Glossary 281 Bibliography 299 Index 301.