You are a tax accountant at Partners Taxation Consultants. Mr M O Mirzy (hereafter will be referred to as Mirzy), a resident of Western Australia, has approached you to seek tax advice and to prepare his 2021 tax return. For your services you will charge him $275. This amount is $25 more than last year when he came to you for assistance with his 2020 tax return.
Mirzy is a widowed father therefore he has no obligations to any spouse, but he is sole carer to his two children Immy (8 years old) and Dee (5 years old).
Mirzy works as an engineer but due to Covid could not work his full-time job. This meant from 1 July 2020 to 31 December 2020 Mirzy did not work. He did however receive all government benefits related to Covid through his employer ABC Engineers.
On 1 January 2021 Mirzy began working full time again for ABC Engineers. His salary for the remainder of the tax year was $95,671. In addition, from February 2021 he did some casual consulting work and was paid $47,305.
In order to upskill post Covid Mirzy did some training through Tafe. The full cost of the training was $10,000. The government subsidised $4,164 and Mirzy paid the rest.
During the training there was $2,000 equipment costs that Mirzy paid. ABC Engineers reimbursed Mirzy for the full cost.
During a phone conversation Mirzy provided you with further details relating to his annual activities and investments. Mirzy won $1,000 at the casino in June 2021 plus he received $500 from close friends when he gave them eggs laid by the family pet chickens. Also, in June 2021, Mirzy sold some shares which were purchased three years prior. He did a calculation which you checked for correctness and the capital gain on the shares was $15,928. Dividends received during the year on these shares were $5,058. These were unfranked. Interest on a fixed investment totalled $1,000.
Mirzy was involved in a work accident in March 2021 and was paid workers compensation of $1,000.
You worked out total deductions to be $15,000. Of this $5,000 relates to food, beverage and entertainment expenses that Mirzy spent to entertain his close engineering clients.
Mirzy had private insurance from 1 January 2021 and a HELP debt of $20,000.
Ignore any PAYG tax withheld by the employer.
Part A – Complete the template of client notes (on LMS) in Worksheet A that will help you decide what is relevant to Mirzy’s 2021 tax return. For each item state:
i) Should it be included in the tax return – Yes/No
ii) Give a reason as to why you would or would not include it in the tax return
iii) State a relevant section of the tax law to support your answers in i) and ii).
You may list other items that you think are relevant that have not been included in the template under Other Income and Other Deductions.
Part B – Calculate Mirzy’s taxable income and income tax payable in Worksheet B.
Part C – Mirzy works in the sun and also wears a work uniform. He believes he cannot claim any deductions for sunglasses and laundering of the uniform as he does not have receipts or a logbook. In 50 words or less in Worksheet C advise Mirzy if he is correct and the amount that could be claimed for these, if in fact any amount is claimable.
Compelling correspondence is essential to the achievement all things considered but since of the changing idea of the present working environments, successful correspondence turns out to be more troublesome, and because of the numerous impediments that will permit beneficiaries to acknowledge the plan of the sender It is restricted. Misguided judgments.In spite of the fact that correspondence inside the association is rarely completely open, numerous straightforward arrangements can be executed to advance the effect of these hindrances.
Concerning specific contextual analysis, two significant correspondence standards, correspondence channel determination and commotion are self-evident. This course presents the standards of correspondence, the act of general correspondence, and different speculations to all the more likely comprehend the correspondence exchanges experienced in regular daily existence. The standards and practices that you learn in this course give the premise to additionally learning and correspondence.
This course starts with an outline of the correspondence cycle, the method of reasoning and hypothesis. In resulting modules of the course, we will look at explicit use of relational connections in close to home and expert life. These incorporate relational correspondence, bunch correspondence and dynamic, authoritative correspondence in the work environment or relational correspondence. Rule of Business Communication In request to make correspondence viable, it is important to follow a few rules and standards. Seven of them are fundamental and applicable, and these are clear, finished, brief, obliging, right, thought to be, concrete. These standards are frequently called 7C for business correspondence. The subtleties of these correspondence standards are examined underneath: Politeness Principle: When conveying, we should build up a cordial relationship with every individual who sends data to us.
To be inviting and polite is indistinguishable, and politeness requires an insightful and amicable activity against others. Axioms are notable that gracious “pay of graciousness is the main thing to win everything”. Correspondence staff ought to consistently remember this. The accompanying standards may assist with improving courtesy:Preliminary considering correspondence with family All glad families have the mystery of progress. This achievement originates from a strong establishment of closeness and closeness. Indeed, through private correspondence these cozy family connections become all the more intently. Correspondence is the foundation of different affiliations, building solid partners of obedient devotion, improving family way of life, and assisting with accomplishing satisfaction (Gosche, p. 1). In any case, so as to keep up an amicable relationship, a few families experienced tumultuous encounters. Correspondence in the family is an intricate and alluring marvel. Correspondence between families isn’t restricted to single messages between families or verbal correspondence.
It is a unique cycle that oversees force, closeness and limits, cohesiveness and flexibility of route frameworks, and makes pictures, topics, stories, ceremonies, rules, jobs, making implications, making a feeling of family life An intelligent cycle that makes a model. This model has passed ages. Notwithstanding the view as a family and family automatic framework, one of the greatest exploration establishments in between family correspondence centers around a family correspondence model. Family correspondence model (FCP) hypothesis clarifies why families impart in their own specific manner dependent on one another ‘s psychological direction. Early FCP research established in media research is keen on how families handle broad communications data. Family correspondence was perceived as an exceptional scholastic exploration field by the National Communications Association in 1989. Family correspondence researchers were at first impacted by family research, social brain science, and relational hypothesis, before long built up the hypothesis and began research in a family framework zeroed in on a significant job. Until 2001, the primary issue of the Family Communication Research Journal, Family Communication Magazine, was given. Family correspondence is more than the field of correspondence analysts in the family. Examination on family correspondence is normally done by individuals in brain science, humanism, and family research, to give some examples models. However, as the popular family correspondence researcher Leslie Baxter stated, it is the focal point of this intelligent semantic creation measure making the grant of family correspondence special. In the field of in-home correspondence, correspondence is normally not founded on autonomous messages from one sender to one beneficiary, yet dependent on the dynamic interdependency of data shared among families It is conceptualized. The focal point of this methodology is on the shared trait of semantic development inside family frameworks. As such, producing doesn’t happen in vacuum, however it happens in a wide scope of ages and social exchange.
Standards are rules end up being followed when performing work to agree to a given objective. Hierarchical achievement relies significantly upon compelling correspondence. So as to successfully impart, it is important to follow a few standards and rules. Coming up next are rules to guarantee powerful correspondence: clearness: lucidity of data is a significant guideline of correspondence. For beneficiaries to know the message plainly, the messages ought to be sorted out in a basic language. To guarantee that beneficiaries can without much of a stretch comprehend the importance of the message, the sender needs to impart unmistakably and unhesitatingly so the beneficiary can plainly and unquestionably comprehend the data.>