Course
Repairs to rental property prior to renting (LMS_CO_001)
A$35.00
Rental Property
Repairs to rental property prior to renting (LMS_CO_001)
After completing this course (watching the video, and reading the accompanying material) you will be able to: 1. When considering deductibility of repair expenditure, ascertain whether the requirement that the property be held or used for the...
Donations to political parties - Non-individual taxpayers (LMS_CO_002)
A$35.00
Donations
Donations to political parties - Non-individual taxpayers (LMS_CO_002)
After completing this course (watching the video, and reading the accompanying material) you will be able to: 1. Recognise that donations to political parties are subject to special restrictions 2. Apply those restrictions to determine the...
Low value depreciating asset pooling - adding assets from prior years (LMS_CO_003)
A$35.00
Depreciation
Low value depreciating asset pooling - adding assets from prior years (LMS_CO_003)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Describe the attributes that a depreciating asset must have to be eligible to be allocated to a low value pool 2. When reviewing...
Bad debt deductions - To do before year end (LMS_CO_004)
A$35.00
Deductions
Bad debt deductions - To do before year end (LMS_CO_004)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Determine whether a bad debt deduction is available for the writing off of a particular debt 2. Determine the year in which a...
Deductibility of employee travel expenses - home to work travel (LMS_CO_005)
A$35.00
Deductions
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Travel Expenses
Deductibility of employee travel expenses - home to work travel (LMS_CO_005)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Recognise that employees’ home to work travel, without more, is not deductible 2. Explain why home to work travel expenses are...
Div 7A - making a repayment between year end and lodgement day (LMS_CO_006)
A$35.00
Div 7A
Div 7A - making a repayment between year end and lodgement day (LMS_CO_006)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Determine the relevant loan amount to put in a complying loan agreement where a repayment is made between 30 June and lodgment...
Shareholder guarantees private company loan - deductible or capital loss? (LMS_CO_007)
A$35.00
Loans
Shareholder guarantees private company loan - deductible or capital loss? (LMS_CO_007)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Identify the correct tax treatment of the various transactions involved in a director of a private company providing a personal...
Meal entertainment - FBT, GST and income tax (LMS_CO_008)
A$35.00
Deductions
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Entertainment
Meal entertainment - FBT, GST and income tax (LMS_CO_008)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Identify ‘meal entertainment’ for FBT, income tax and GST purposes 2. List the alternative FBT valuation methods for meal...
Div 7A interest - deductible to borrower? (LMS_CO_009)
A$35.00
Div 7A
Div 7A interest - deductible to borrower? (LMS_CO_009)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Explain the key concepts applying to the deductibility of interest expenses generally 2. Recognise that the principles applying to...
Active asset test - Business premises leased from connected entity (LMS_CO_010)
A$35.00
Active Asset Test
Active asset test - Business premises leased from connected entity (LMS_CO_010)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Apply the definition of ‘active asset’ to determine whether a particular asset is one at a given point in time 2. Determine...

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