代寫essay：澳大利亞稅法
根據給定的案例場景，重點關注的是根據澳大利亞稅法出售細分農業用地所產生的稅收影響。爲了全面瞭解稅收在澳大利亞的影響，土地購買的相關成本以及與土地出售相關的成本都被考慮在內。對澳大利亞資本利得稅法的細節和適用的免稅類別也進行了審查。對納稅人申請免稅的方法進行了探討，並對作爲另一類收入的應計利息進行了探討。
須考慮的稅項影響:
根據澳大利亞稅法，資本收益是指出售某種資本資產所產生的收益。所得稅報表包括資本利得稅。原始銷售收入中的“成本基數”被剔除，以計算資本利得。如果銷售過程超過了成本基礎，則會產生資本收益，從而吸引稅收(Barkoczy, 2015)。
在特定情況下，土地細分是必須考慮的基本方面。土地分割不會改變新形成的土地塊的年齡、購買日期或成本基數。根據新的土地細分規模，可以分配原土地的成本。根據法律，如果土地具有pre – CGT狀態，細分並不會改變其狀態(Faccio and Xu, 2015)。土地細分銷售的結果是一個重要的理解，以決定它是一個收入或資本。例如，對於房地產經紀人來說，土地細分主要是爲了商業目的，因此它被視爲他的收入。
代寫essay：澳大利亞稅法
根據案件的細節，格雷厄姆把他的土地用於農業，當銷售放緩時，他決定賣掉他的土地。當整個土地都沒有得到很好的交易，他細分土地，以促進銷售。這些細節被考慮作爲格雷厄姆的銷售收入或資本分類。本文還進一步討論了格雷厄姆出售股份所涉及的稅收問題。
資本或收入的細分:
當土地被所有者長期持有，爲了盈利而出售時，這就叫做資本資產的出售，就像在給定的情況下一樣。就劃分爲收入或資本收入的類別而言，須考慮以下各點:
如果分拆的目的是爲了方便物業的變現，則屬於資本收入。
如果細分是正常的業務流程，則屬於資本類型。
收入產生時，細分是重複的，然後是銷售。
此外，當子部門由代理或賣方完成時，該代理或賣方是常規業務的活躍交易方，屬於收入類型(Woellner et al.， 2016)。
代寫essay：澳大利亞稅法
As per the given case scenario, focus is on the tax implications that arise because of sale of sub-divided agricultural land in accordance with the Tax Laws of Australia. To completely understand the implications of taxes in Australia, the land purchase related costs as well as the cost associated with its sale, both are taken into account. The scrutiny of the details of capital gains taxation laws and the categories of exemption as applicable in Australia is also conducted. The methods used by tax payers to claim exemptions are discussed along with the interests accrued as the income of another category is also explored.
Points to Be Considered for Tax Implications:
According to the Australian taxation law, the capital gain denotes the gains accrued by the sale of some type of capital asset. The income tax statements include the capital gains taxes. The ‘cost base’ from the original sales proceeds is removed to calculate the capital gains. In the case where the sale proceedsexceedthe cost base then the capital gainsare said to occur, which attracts the tax (Barkoczy, 2015)
In the given case the land subdivision is essential aspect that has to be considered. The land sub-division does not cause change in the age, date of purchase or cost base of the of the newly formed land blocks. As per the size of the new land subdivision, the cost of the original land could be distributed. As per the law, if the land has a pre CGT status, subdivision does not change its status (Faccio and Xu, 2015). The result of subdivided land sale is important to comprehend to decide if it is a revenue or capital. For example, for the real estate agents the land subdivision is mainly done for commercial purpose and hence its treated as the revenue for him.
代寫essay：澳大利亞稅法
As per the case details, Graham used his land for agriculture and when the sales slowed he decided to sell his land. When the entire land was not getting good deals, he subdivided the land to facilitate the sale. These details are considered for categorising the sale made by Graham as revenue or capital. The tax implications on the sale made by Graham is further discussed.
Subdivision as a Capital or Revenue:
When the land is held by the owner for long period and sold in order to make profits, then it’s called the sale of capital asset, as in the given case. For the classification as revenue or capital income for the subdivision following points to be considered:
If the purpose of subdivision is to ease the property realisation it comes under the capital income.
If the subdivision is a normal course of business it is under capital type.
The revenue is generated when the subdivision is repeated and followed by sales.
Also when the sub division is done by the agent or seller, who is an active party of transaction which is routine business it comes under revenue type (Woellner et al., 2016).
