Bussiness ManagementMBAstrategyHuman ResourceMarketingHospitalityE-commerceInternational Tradingproject managementmedia managementLogisticsFinanceAccountingadvertisingLawBusiness LawEducationEconomicsBusiness Reportbusiness planresearch proposal
英语论文题目英语教学英语论文商务英语英语论文格式商务英语翻译广告英语商务英语商务英语教学英语翻译论文英美文学英语语言学文化交流中西方文化差异英语论文范文英语论文开题报告初中英语教学英语论文文献综述英语论文参考文献
ResumeRecommendation LetterMotivation LetterPSapplication letterMBA essayBusiness Letteradmission letter Offer letter
澳大利亚论文英国论文加拿大论文芬兰论文瑞典论文澳洲论文新西兰论文法国论文香港论文挪威论文美国论文泰国论文马来西亚论文台湾论文新加坡论文荷兰论文南非论文西班牙论文爱尔兰论文
小学英语教学初中英语教学英语语法高中英语教学大学英语教学听力口语英语阅读英语词汇学英语素质教育英语教育毕业英语教学法
英语论文开题报告英语毕业论文写作指导英语论文写作笔记handbook英语论文提纲英语论文参考文献英语论文文献综述Research Proposal代写留学论文代写留学作业代写Essay论文英语摘要英语论文任务书英语论文格式专业名词turnitin抄袭检查
temcet听力雅思考试托福考试GMATGRE职称英语理工卫生职称英语综合职称英语职称英语
经贸英语论文题目旅游英语论文题目大学英语论文题目中学英语论文题目小学英语论文题目英语文学论文题目英语教学论文题目英语语言学论文题目委婉语论文题目商务英语论文题目最新英语论文题目英语翻译论文题目英语跨文化论文题目
日本文学日本语言学商务日语日本历史日本经济怎样写日语论文日语论文写作格式日语教学日本社会文化日语开题报告日语论文选题
职称英语理工完形填空历年试题模拟试题补全短文概括大意词汇指导阅读理解例题习题卫生职称英语词汇指导完形填空概括大意历年试题阅读理解补全短文模拟试题例题习题综合职称英语完形填空历年试题模拟试题例题习题词汇指导阅读理解补全短文概括大意
论文作者:www.51lunwen.org论文属性:硕士毕业论文 thesis登出时间:2013-04-12编辑:hynh1021点击率:6141
论文字数:1970论文编号:org201304061629533953语种:英语 English地区:中国价格:免费论文
摘要:然而,受托人必须确保他们不提供有意义的利益的成员来进行该功能活动,即使是提供没有成本的功能的好处。虽然安排在功能的资源的影响是必须要考虑的,这是最终提供的好处而不是净金融冲击的布置对功能的资源,唯一的目的是决定该测试的目的。
9. Factors that would weigh in favour of a conclusion that anSMSF is not being maintained in accordance with section 62because of the provision of benefits not specified in section 62 are: The trustee negotiated for, or sought out, the benefit(whether or not the trustee does so in the course ofundertaking other activities that are consistent withsection 62). The benefit has influenced the decision-making of thetrustee to favour one course of action over another. The benefit is provided by the SMSF to a member oranother party at a cost or financial detriment to theSMSF. There is a pattern or preponderance of events that,when viewed in their entirety, amount to a materialbenefit being provided that is not specified undersubsection 62(1).5
10. Factors that would weigh in favour of a conclusion that anSMSF is being maintained in accordance with section 62 despite theprovision of benefits not specified in section 62 are: The benefit is an inherent or unavoidable part of otheractivities undertaken by the trustee that are consistentwith the provision of benefits specified bysubsection 62(1).Date of effect
11. It is proposed that when the final Ruling is issued, the Rulingwill apply to years of income commencing both before and after itsdate of issue. However, the Ruling does not apply to taxpayers to theextent that it conflicts with the terms of settlement of a dispute agreedto before the date of issue of the Ruling (see paragraphs 75 and 76 ofTaxation Ruling TR 2006/10).Funds to which this Ruling applies
12. This Ruling applies to SMSFs6and former SMSFs.7References in the Ruling to SMSFs include former SMSFs unlessotherwise indicated.Commissioner of Taxation5 September 2007
This Appendix provides examples to help you understand howthe Commissioner’s preliminary view will apply to particular factualscenarios.
13The examples in this Appendix illustrate the influence of thefactors set out in paragraphs 9 and 10 of this draft Ruling, which theCommissioner considers are relevant in determining whether abenefit provided by an SMSF that is not specified by section 62 isincidental, remote or insignificant and therefore does not lead to acontravention of the sole purpose test.
14It is stressed that in each case all of the facts andcircumstances associated with the maintenance of the SMSF arerelevant in deciding if the trustee has complied with the sole purposetest. Accordingly, additional facts and circumstances may alter theconclusions reached below.
15 The nature of investments made or other activities undertakenby an SMSF in the course of its maintenance are necessarily arelevant consideration in applying the sole purpose test. However, thetest may provide for different outcomes for different SMSFs that eachmake a particular investment or undertake a particular activity. All ofthe facts and circumstances surrounding the investment or otheractivity must be taken into account in applying the sole purpose test.Such facts and circumstances are often peculiar to each SMSF. Inaddition, the sole purpose test is particularly concerned with how anSMSF came to make an investment or undertake an activity.Example 1 - benefit inherent in investment: no breach of section62
16. As part of a portfolio of property investments and in line withthe SMSF’s investment本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。