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In This Wiki Guide. Summary: An entry into the blockbuster first-person shooter franchise, Call of Duty: Black Ops II brings players back into the shadows for another Black Ops mission assignment.
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Co-owners who are not carrying on a rental property business must divide the income and expenses for the rental property in line with their legal interest in the property.
If they are: —. Rental income and expenses must be attributed to each co-owner according to their legal interest in the property, despite any agreement between co-owners, either oral or in writing, stating otherwise.
Mr and Mrs Hitchman are joint tenants in an investment rental property. Their activity is insufficient for them to be characterised as carrying on a rental property business.
Therefore, it would be better if she claimed most of the rental loss, as she would save more tax. Mrs Hitchman thought it was fair that she claimed a bigger loss because most of the expenses were paid out of her wages.
Mrs Hitchman was told that where two people are joint tenants in a rental property, the net rental loss must be shared in line with their legal interest in the property.
Therefore, the Hitchmans must each include half of the total income and expenses in their tax returns.
Any agreement that the Hitchmans might draw up to divide the income and expenses in proportions other than equal shares has no effect for income tax purposes.
Therefore, even is Mrs Hitchman paid most of the bills associated with the rental property; she would not be able to claim more of the rental property deductions than Mr Hitchman.
If you do not know whether you hold your legal interest as a joint tenant or a tenant in common, read the Title Deed for the rental property.
If you let a property or part of a property at less than normal commercial rates, this may limit the amount of deductions you can claim.
Tim lived in the property for four weeks. Generally, a deduction can be claimed for rental property expenses up to the amount of rental income received from this type of non-commercial arrangement.
If you prepay a rental property expense, such as insurance of interest on money borrowed, that covers a period of 12 months or less AND the period ends on or before 30 June , you can claim an immediate deduction.
This is also the case if you carry on your rental activity as a business and have not elected to be taxed under the simplified tax system for small businesses.
Avoid these common mistakes when making claims or preparing schedules for your accountant: —. Expenses for which you may be entitled to an immediate deduction in the income year you incur the expense include: —.
The ATO has an increased focus on rental property deductions this tax time and is encouraging rental owners to double-check their claims are correct before lodging their tax return.
While the ATO will be paying close attention to these issues, it will also be actively educating rental property owners about what they can and cannot claim.
For example, the ATO will be writing to rental property owners in popular holiday locations, reminding them to only claim the deductions they are entitled to, for the periods the property is rented out or is genuinely available for rent.
There are a few simple rules rental property owners should follow to avoid making mistakes on their tax return. First, it is important for all property owners to keep accurate records.
This helps to ensure they declare the right amount of rental income and they have evidence for claims made. Secondly, rental property owners should only claim deductions for the periods the property is rented out or is genuinely available for rent.
If a property is rented at below market rates, for example to family or friends, deduction claims must be limited to the income earned while rented.
Finally, costs to repair damage, defects or deterioration existing on purchase, or renovation costs cannot be claimed as an immediate deduction.
These costs are deductible over a number of years. The end result was that the taxpayer had to pay more tax and a penalty was imposed.
The ATO has seen instances where a husband and wife jointly own a property but split the income and deductions unequally to get a tax advantage for the highest income earner.
These types of arrangements attract higher penalties where they have been done deliberately. The taxpayer claimed the whole interest amount but should have only claimed the portion of interest that relates to the rental property.
A taxpayer recently claimed repairs and maintenance for a newly acquired rental property which was significantly improved upon purchase. Further, documentation detailed the scope of the refurbishment which included completely stripping the property and replacing old fixtures and fittings with new.
The large repairs and maintenance claim was disallowed because initial repairs and improvements to a property are not deductible. A husband and wife demolished their existing rental property and built a new dwelling.
In their income tax return, they claimed an immediate deduction for their share of the entire cost of the building as repairs and maintenance.
While the cost of constructing the new dwelling for rental purposes is permitted, the correct treatment is to spread the cost over 40 years, claiming 2.
The repairs and maintenance claim was disallowed. If you take out a loan to purchase a rental property, you can claim the interest charged on that loan, or a portion of the interest, as a deduction.
However, the property must be rented, or available for rental, in the income year for which you claim a deduction. If you start to use the property for private purposes, you cannot claim any interest expenses you incur after you start using the property for private purposes.
Similarly, if you take out a loan to purchase land on which to build a rental property or to finance renovations to a property you intend to rent out, the interest on the loan will be deductible from the time you took the loan out.
However, if your intention changes, for example, you decide to use the property for private purposes and you no longer intend to use it to produce rent or other income you cannot claim the interest after your intention changes.
While the property is rented, or available for rent, you may also claim interest charged on loans taken out: —. Banks and other lending institutions offer a range of financial products which can be used to acquire a rental property.
Many of these products permit flexible repayment and redraw facilities. As a consequence, a loan might be obtained to purchase both a rental property and a private car.
In cases of this type, the interest on the loan must be apportioned into deductible and non-deductible parts according to the amounts borrowed for the rental property and for private purposes.
If you have a loan account that has a fluctuating balance due to a variety of deposits and withdrawals and it is used for both private purposes and for rental property purposes, you must keep accurate records to enable you to calculate the interest that applies to the rental property portion of the loan; that is, you must separate the interest that related to the rental property from any interest that relates to the private use of the funds.
If you have difficulty calculating your deduction for interest, contact your qualified tax adviser or the Tax Office.
Some rental property owners borrow money to buy a new home and then rent out their previous home. If there is an outstanding loan on the old home and the property is used to produce income, the interest outstanding on the loan, or part of the interest, will be deductible.
However, an interest deduction cannot be claimed on the loan used to buy the new home because it is not used to produce income.
This is so whether or not the loan for the new home is secured against the former home. Capital expenditure incurred in constructing buildings and structural improvements may be tax deductible at either 2.
The deduction generally commences from the time the building is used to produce income. Ideally, upon purchasing a property you should be given a copy of the construction expenditure costing.
In practice, this often is not available. In these circumstances, obtain a report prepared by a Quantity Surveyor, Q.
Note that the Q. Any costs paid to the Q. Often Q. Negative gearing may be explained as paying more interest and other outgoings than you receive in income from your investment.
There are other non-cash outgoings such as depreciation that are also tax deductible. At first negative gearing may seem unwise, but the following example may make the position clearer in the context of our current tax rules.
This is called negative gearing. This is a considerable tax saving while you hold the investment. If the investment property keeps pace with inflation, the running expenses are fully covered by the capital increase, but you have a tax deduction for the expenses.
In Hart v Federal Commissioner of Taxation it was held that compound interest, as with ordinary interest, derives its character from the use of the original borrowings.
In this case the compound interest was incurred on funds borrowed, under the split loan facility, to acquire property B which was used solely for income producing purposes.
As such, the compound interest was incurred in earning assessable income and is an allowable deduction under section of the ITAA However, we stress the Commissioner will apply his discretion under Part IVA of the ITAA to disallow the deduction.
In , their children left home, and the empty nesters are struggling with upkeep of the house and adjacent tennis court.
An option is to sell off the tennis court. If this occurs, they have been advised capital gains tax will be payable. Tony and Alison decide to demolish the existing house, subdivide the land into 2 titles, construct a new smaller house on each title, and sell both houses.
Although they are selling the property, they have held for over 15 years, it could be argued they are doing far more simply then selling the family home in most profitable manner.
Prakash and Indira have decided to move out from the area and, to maximise sale proceeds, demolish their house, subdivide land into 2 blocks and a build new house on each block which they sell.
CGT — If the transaction is on capital account, are Tony and Alison entitled to benefit of main residence exemption? In respect of which dwelling?
Tony and Alison do not appear to have used either dwelling as their main residence. Does should the position change if Tony and Alison move back into 1 of the units before the sale?
Is their use of the dwelling merely transitory? Our second scenario is that alternatively, Tony and Alison do not wish to move out of the area but do want to scale down.
They demolish the existing house, subdividing the land into 2 titles to build new houses one each title, then sell 1 house and retain and live in the other.
Income Tax — Could Tony and Alison argue that they did not purchase family residence for resale at profit and have lived in the dwelling for 16 years?
As such any gain would be on capital account. However, the ATO could take the view that Tony and Alison have obtained Council approval, created 2 separate titles, built new houses, with their activities resulting in any profit on sale being assessable and not arising from a mere realisation of assets.
CGT — Tony and Alison are not entitled to main residence exemption on the sale of the separate house.
They may consider seeking a Private Ruling from the ATO. Our third scenario is that Tony and Alison construct a dwelling on the tennis court, move into that new house for 6 months and rent out the old house.
They then sell the new house before moving back into the old house. Income Tax — As per above, are Tony and Alison just realising their family home in the most advantageous way or do their activities amount to a business venture: McCurry CGT — Can Tony and Alison claim main residence exemption for gain on sale of new house?
It is important for funds to keep in mind that high returns general equate with high risk and hence funds should obtain independent advice on investment decisions where possible.
In July , the ATO released the Draft Property and Construction Website Guidance providing guidance in relation to the ATO position on property development and whether relevant property is held by the taxpayer on capital or revenue account.
The guidance aims to provide insight and transparency into our decision making on a range of property development scenarios that we are seeing.
In the Guidelines the ATO indicates that where a taxpayer owns property on capital account and there is a change to revenue account then, depending on the facts and circumstances, that change could be a change of purpose to a profit-making undertaking or plan or the commencement of a business -this brings CGT event C4 into play.
The guidelines contain 12 worked examples that cover everything from large greenfield developments to smaller suburban land subdivisions.
In McCurry v FCT , the Federal Court held that the profit made by 2 brothers on the purchase of land, the construction of 3 townhouses and the subsequent sale thereof, was a business operation or commercial transaction for the purpose of profit-making.
The profit was therefore assessable as ordinary income, rather than as a capital gain. Although the above factors provide guidance, the Commissioner and taxpayers will often disagree as to how they should be applied in any given situation.
The ATO has a particular focus on all aspects of the sharing economy. They believe that some people using sharing economy platforms are failing to report their income, either on purpose or because they assume their level of activity constitutes a hobby and does not require reporting.
Their aim is to ensure that people renting a room, their home while they are away or an investment property through web or app-based platforms in the sharing economy understand their obligations.
There is an increase in people renting homes, apartments, units, or rooms via platform sharing sites to generate income. The increased use of these sites means there is an increased risk of people not understanding their tax obligations when it comes to renting out part or all of their property.
The ATO has a particular focus on how it can improve their information to assist individuals to understand the rules around short term rental income and will expand our use of third party data to identify omitted rental income and over claimed deductions.
The ATO also seek to identify taxpayers who use sharing economy rental platforms as a way to disguise their property as being genuinely available for rent by listing the property but not responding to enquiries.
When you rent out all or part of your residential house or unit through a digital platform like Airbnb, Home Away or Flipkey, you: —.
If you are carrying on an enterprise renting out commercial residential premises, such as a commercial boarding house, you will have different income tax and GST obligations.
It is rare for someone to be carrying on a business because they are renting out a property. In most cases, when you sell your private residence, the sale is free of capital gains.
However, if you have used part of the property for income earning activities — like renting out through Airbnb — part of the gain will be taxable, resulting in an apportionment of main residence exemption.
Evidence suggests many Airbnb hosts are completely unaware of the CGT implications of renting out part of their home.
The floor area calculation used in working out deductible expenses will also be used in calculating the taxable capital gain.
Starting from the periods in which the property was first used to generate income, a proportion of the gain based on the floor area which was available for rent will be chargeable tax.
When a taxable supply is made by a registered entity, it is liable for GST on the supply. However, when such an entity sells real property and is liable for GST on the sale of the property, it may elect to use the margin scheme to calculate its GST liability.
Note however, it is not possible to use the margin scheme if the entity acquired the property through a taxable supply on which the GST was worked out without using the margin scheme.
If the margin scheme is used, the purchaser will NOT be entitled to input tax credits on the acquisition — more on this later.
Builder is eligible to use the margin scheme to calculate its GST liability on the transaction. Note however that Smithers will not be eligible to claim any input tax credit on the acquisition.
In that case Smithers would be able to claim input tax credits on the acquisition. If the margin scheme had NOT been used in the original transaction Wealthland to Builder and GST had been calculated using the normal method, then Builder would not be allowed to use the margin scheme when it sold to Smithers.
In the event Wealthland was not a GST registered entity at the time it sold to Builder and not required to be registered, it would not be liable to pay any GST on the transaction.
In that case Builder would still be entitled to use the margin scheme when it sells the land to Smithers. Note the only time an entity is disqualified from using the margin scheme is when it acquires a property through a taxable supply on which the GST was calculated without using the margin scheme.
Recent updates have dealt with tax cases where taxpayers filling out B. The ATO have shown little leniency when applying penalties and real care needs to be taken.
AAT Case AATA , YXFP and FCT — Supply of property not GST-free; no deduction for trading stock. The AAT has confirmed that the sale of a property by a property developer was not a GST-free supply by a going concern because the taxpayer had not satisfied that the supplier and recipient agreed in writing that the supply is of a going concern.
Although the taxpayer may have been genuine in his belief that there had been an acquisition of trading stock, the AAT clearly thought otherwise, rejecting the tax deduction.
So, developers beware, if the matter is not clear cut or there are unusual circumstances involved particularly other entities , be very careful before making a claim for trading stock.
Property Development as opposed to passive investment means an entity is engaged in business. This issue comes up time and time again and a common misconception is that superannuation funds cannot carry on a business.
A review of SISA, the SISR and the Tax Acts finds no provision that prevents a SMSF from operating a business. However, this does not give SMSF trustees carte blanch to engage in these activities.
These are only some of the considerations and we will expand on these and some trust structures in our forthcoming superannuation bonus issue.
Until recently the Australian share market had enjoyed an extended period of growth, with prices at historically high levels and solid dividends being paid.
Taxpayers who have bought or sold shares as part of their investment strategy will need to determine their tax liability. An important part of that process involves deciding whether they are a share trader or shareholder.
While the Tax Office considers each case on its individual features, in summary, a share trader is someone who carries out business activities for the purpose of earning income from buying and selling shares.
A shareholder, on the other hand, is someone who holds shares for the purpose of earning income from dividends and similar receipts.
Relevant matters include nature, regularity, volume and repetition of the share activity; the amount of capital employed; and the extent to which there is organisation in a business-like manner, through the keeping of books or records and the use of a system.
The question of whether a person is a share trader, or a shareholder is determined in each individual case. This is done by considering the following factors that have been used in court cases: —.
The intention to make a profit is not, on its own, sufficient to establish that a business is being carried on. A share trader is someone who carries out business activities for the purpose of earning income and buying and selling shares.
Shares may be held for either investment or trading purposes, and profits on sale are earned in either case. A person who invests in shares as a shareholder rather than a share trader does so with the intention of earning income from dividends and receipts but is not carrying on business activities.
It is necessary for you to consider not only your intention to make a profit, but also the facts of your situation. It is important that the word Error in these two entries is translated with the same word.
Otherwise Score! You can also create different language versions of the files scorePresets. Simply translate these files and change the references to these files in the score.
Output Templates Score! It uses template files to generate these files and it tries to open them using your standard application for viewing these files.
Output files are created when click one of the print buttons in Score! If nothing happens it is probably because you have not set a standard application for running those files.
The output files are created in an output directory which you can set in the options screen. The names are built up from the tournament name and the type of output created.
However, as some applications such as Word locks files it has opened, you might not be able to generate a file while it is still opened in another program.
If this happen an error message is shown. To generate output files Score! The examples provided with Score!
Use the following variables to be replaced by different values by Score! In the headers and lead outs the text before and after the records you can use tournamentname round teamcount The number of participating teams b1 Your name of the bonus points field 1 b2 Your name of the bonus points field 2 b3 Your name of the bonus points field 3.
In the records of results and group results files you can use tournamentname round nr Number e. In the draw, round report and match report files you can use: tournamentname round nr Number e.
File List Score! TTF Font used for the output templates, install if you like CASLANTR. TTF Font used for the output templates, install if you like doteams.
Although version 1. From version 1. If this bothers you create a round, delete it and create a new round.
You can also make use of this bug by making sure that your last year winner plays at table one. This might indicate a more serious bug as apparently the program tries to change other variables that internally overlap with the variables controlling these.
Not looked into it deeper as the chances that in an actual group tournament a lot of teams drop out are next to nil. In the equation below, players receive 1 point if they win the match, 0 if they lose, and 0.
Some posts at Talk Blood Bowl, confirmed this thought. Also I left TR out of the equation I assume all tournaments run on equal TR.
Version 1. The latter is only visible when one or more bonus point fields are set. Added the option of including them in the total score. These settings are now also saved with the tournament data.
Might come in handy. It now displays the results directly and without the need to change the radio buttons first. Changed the wording of the warning when results are deleted Fixed a small bug that caused Cell[1,1] of the team page not to be edited the first time.
The limit function added. You can always try to create a new round by clicking the button. And the data can be easily processed by other applications.
By translating the english. Likewise, scorePresets. See Language support above. This makes it easier to enter reserve players during later stages.
Acknowledgements I would like to thank the following people for their support and feedback: Gorbad, Tim, DarthBLU, Dave, Grotuk.
To DO: exclude non-active coaches from NAF output keep track of skills better feedback when changing the draw make include your match in opponent score the default include win loss tie scores for paper outputs.
Experience Points appear in Call of Duty: Advanced Warfare online multiplayer mode. It is in-general earned the same way as in previous games.
Experience Points appear in Call of Duty: Black Ops III and is earned in the same way as in previous games. Experience Points appear in Call of Duty: Infinite Warfare and is earned in the same way as in previous games.
Zombies mode also allows the use of experience points, earned similarly to multiplayer. From December 20th to December 27th , Double XP was issued over the holiday season .
Double XP was also available from January 27th, to February 3rd, . Double XP Tokens are consumable items able to be used at the end of a multiplayer match that immediately doubles the XP earned in the preceeding match.
Double XP Tokens are awarded in stacks of 5 through supply drops and are given the Rare quality. Experience Points appear in Call of Duty: Modern Warfare Remastered and is earned in the same way as previous games.
Double XP also returned on April 21st, , carrying over to April 24th,  , and May 5th, , through to May 8th, . Games Movies TV Video Wikis.
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