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% Most of the following are not required for the majority
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% Document Info
\author{ranele15}
\pdfinfo{
  /Title (at-m4.pdf)
  /Creator (Cheatography)
  /Author (ranele15)
  /Subject (AT M4 Cheat Sheet)
}

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\fancyhead[L]{
\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{C}
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    \vspace{-7pt}
    {\parbox{\dimexpr\textwidth-2\fboxsep\relax}{\noindent
        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
    }
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\columnbreak
\begin{tabulary}{11cm}{L}
    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{AT M4 Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{ranele15} via \textcolor{DarkBackground}{\uline{cheatography.com/180956/cs/40762/}}}
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\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{LL}
  \SetRowColor{FootBackground}
  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}ranele15 \\
  \uline{cheatography.com/ranele15} \\
  \end{tabulary}
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  \SetRowColor{FootBackground}
  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Not Yet Published.\\
   Updated 13th October, 2023.\\
   Page {\thepage} of \pageref{LastPage}.
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  \vspace{-5pt}
  %\includegraphics[width=48px,height=48px]{dave.jpeg}
  Measure your website readability!\\
  www.readability-score.com
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\end{multicols}}




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\begin{multicols*}{2}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.1 Who to lodge Return?  - Exceptions}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697154409_exceptions.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{Almost Everyone!!! \newline Possiblly Exceptions: No NEED to LODGE a RETURN}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.1 Tax Equation \& Tax Table}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696999220_tax table.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{INCOME TAX = {[} TAXABLE INCOME X TAX RATE{]} - TAX OFFSET}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.1 Tax Flow \& Calculation Steps}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696999027_taxflow.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.1 Tax Calculation - Sample}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696999419_sample.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{x{3.6 cm} x{4.4 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{8.4cm}}{\bf\textcolor{white}{m4.2 Assessable Income}}  \tn
% Row 0
\SetRowColor{LightBackground}
TYPE & Details \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
1. EMPLOYEE-RELATED INCOME & -Salary, wage, gratuity, commission, allowance (but not defined fringe benefits). \tn 
% Row Count 5 (+ 4)
% Row 2
\SetRowColor{LightBackground}
 & -* Fringed Benefits taxed as FBT \tn 
% Row Count 7 (+ 2)
% Row 3
\SetRowColor{white}
2. FOREIGN-SOURCE ORDINARY INCOME & -Generally taxable for residents \tn 
% Row Count 9 (+ 2)
% Row 4
\SetRowColor{LightBackground}
 & -Exempt if continuous period of foreign service \textgreater{}= 91 days for certain charitable, aid and gov't work (NOT Taxable in Au) \tn 
% Row Count 15 (+ 6)
% Row 5
\SetRowColor{white}
 & -Not working for those org might end up paying tax both overseas and Au. \tn 
% Row Count 19 (+ 4)
% Row 6
\SetRowColor{LightBackground}
 & -Double taxed can be relieved by the application of FITO \tn 
% Row Count 22 (+ 3)
% Row 7
\SetRowColor{white}
3. SHARING ECONOMY INCOME & -Generally same tax obligation to traditional service providers (unless reasonably considered a hobby or recreational pursuit) \tn 
% Row Count 28 (+ 6)
% Row 8
\SetRowColor{LightBackground}
 & e.g Air BNB, Uber \tn 
% Row Count 29 (+ 1)
% Row 9
\SetRowColor{white}
4. DIVIDENDS & {\bf{Franked Dividends}} include franking credits for company tax already paid (added to the assessable income, then offsets tax payable) \tn 
% Row Count 36 (+ 7)
\end{tabularx}
\par\addvspace{1.3em}

\vfill
\columnbreak
\begin{tabularx}{8.4cm}{x{3.6 cm} x{4.4 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{8.4cm}}{\bf\textcolor{white}{m4.2 Assessable Income (cont)}}  \tn
% Row 10
\SetRowColor{LightBackground}
 & -Similar treatment for dividends received from NR company (but with a limit on the offset) \tn 
% Row Count 5 (+ 5)
% Row 11
\SetRowColor{white}
 & -NR don't received Franking Credits and {\bf{UNfranked dividends}} have withholding tax applied \tn 
% Row Count 10 (+ 5)
% Row 12
\SetRowColor{LightBackground}
5. INTEREST & -From banks, investment, children's savings acct operated by Taxpayer, ATO and foreign sources (gross it up and include in the assessable income and apply offset wtax being paid \tn 
% Row Count 19 (+ 9)
% Row 13
\SetRowColor{white}
6. PROPERTY & -Rent, Rent-related pmt eg. booking fees, insruance compensation, bond, or reimbursements for deductible expenditure \tn 
% Row Count 25 (+ 6)
% Row 14
\SetRowColor{LightBackground}
 & -Includes monetary value of goods/services received. \tn 
% Row Count 28 (+ 3)
% Row 15
\SetRowColor{white}
 & -Share/Apportionment income for joint/in-common ownership \tn 
% Row Count 31 (+ 3)
\end{tabularx}
\par\addvspace{1.3em}

\vfill
\columnbreak
\begin{tabularx}{8.4cm}{x{3.6 cm} x{4.4 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{8.4cm}}{\bf\textcolor{white}{m4.2 Assessable Income (cont)}}  \tn
% Row 16
\SetRowColor{LightBackground}
7. TRUST INVESTMENT & -Credits from cash mgt trust, MM trust, Unit trust, UITF \tn 
% Row Count 3 (+ 3)
% Row 17
\SetRowColor{white}
 & -if BEneficiary to declare entitlement to trust income ({\bf{even if not actually paid}}) \tn 
% Row Count 7 (+ 4)
% Row 18
\SetRowColor{LightBackground}
8. Royalties & -Payments Received for the Use of Rights (copyright, comm'l info,film) either Periodic, Irregular or One-Off \tn 
% Row Count 12 (+ 5)
% Row 19
\SetRowColor{white}
 & -Assessable Income ► grossed up if coming from overseas which had been subjected to wtax) \tn 
% Row Count 17 (+ 5)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.2 Tax on Minors - Overview}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697158626_minor overview.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{Eligible assessable income}} tax rates are substantial = on income of \$1,308 or higher will be top marginal rate of 45\% is applied \newline  \newline {\bf{Eligible Taxable Income of a Prescribed Person that we applied the penalty rate... \newline 1. Family trust distribution \newline 2. Business Income of a Trust Estate \newline 3. Passive Income other than from e.g. deceased estates.}}Eligible assessable income** tax rates are substantial = on income of \$1,308 or higher will be top marginal rate of 45\% is applied}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.2 Tax on Minors - Div6AA}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697157697_MINORS.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{**DIV6AA - Anti-Avoidance  \newline  \newline 1. Special Rates on tax for certain types of unearned income \newline 2. Preventing Diversion of income to children (limit tax advantages)}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{x{3.44 cm} x{4.56 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{8.4cm}}{\bf\textcolor{white}{m4.2 MINOR Tax Treatment (Div 6AA ITAA36)}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{{\bf{Terminology}}} \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
Excepted persons & Minors who work full time or suffer from incapacity or disability ► {\bf{Div6AA DOES NOT APPLY}} \tn 
% Row Count 6 (+ 5)
% Row 2
\SetRowColor{LightBackground}
Prescribed persons & Other minors other than above ► {\bf{Div6AA Applies}} \tn 
% Row Count 9 (+ 3)
% Row 3
\SetRowColor{white}
{\bf{Excepted}} assessable income & Prescribed person Earnings subjected to the normal tax treatment for individuals applies to that income. Includes minor's employment income or minor's business income (participated in daily operations, real \& effective control over operations and disposal of income) \tn 
% Row Count 22 (+ 13)
% Row 4
\SetRowColor{LightBackground}
Eligible {\bf{assessable}} income & Prescribed person Earnings subjected to Div6AA tax provision, effectively increasing tax rate on the taxable income. Includes "unearned income" e.g. business income (trust distribution) or passive income (dividends or interest) \tn 
% Row Count 33 (+ 11)
\end{tabularx}
\par\addvspace{1.3em}

\vfill
\columnbreak
\begin{tabularx}{8.4cm}{x{3.44 cm} x{4.56 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{8.4cm}}{\bf\textcolor{white}{m4.2 MINOR Tax Treatment (Div 6AA ITAA36) (cont)}}  \tn
% Row 5
\SetRowColor{LightBackground}
Eligible {\bf{taxable}} income & Prescribed person ► Eligible Assessable Income - Deductions - Proportionate Share of any apportioned deduction (gifts). \tn 
% Row Count 6 (+ 6)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{{\bf{Eligible assessable income}} tax rates are substantial = on income of \$1,308 or higher will be top marginal rate of 45\% is applied \newline  \newline **Eligible Taxable Incom of a Prescribed Person that we applied the penalty rate... \newline 1. Family trust distribution \newline 2. Business Income of a Trust Estate \newline 3. Passive Income other than from e.g. deceased estates.}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.2 MINOR - Categories of Assesable Income}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697009634_category.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{DIV6AA DOES NOT APPLY}} \newline {\bf{SUBJECT TO NORMAL TAX TREATMENT OF AN IND}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.2 MINOR - ETI Tax Rates}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697158233_minor tax table.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{\$416 is the effective tax-free amount  applicable to a prescribed person for their eligible tax income - Div6AA \newline  \newline Reference - ITRA 1986, Schedule 11}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.2 MINOR - Tax Calc sample}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697013299_eti sample.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 Employment Termination Pmt - ETP Overview}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697159118_etp overview.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{SPECIAL TYPE OF INCOME}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 Preservation Age}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697159409_preservation age.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 Life Benefit ETP Component}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697159511_lb - etp component.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{x{3.76 cm} x{4.24 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{8.4cm}}{\bf\textcolor{white}{M4.3 Employment Termination Payments (ETPs)}}  \tn
% Row 0
\SetRowColor{LightBackground}
1. Life Benefit Termination Payments & A. LBTF - {\bf{Tax Free}} (Invalidity Segment or Any pre-July 1983 Segment) \tn 
% Row Count 4 (+ 4)
% Row 1
\SetRowColor{white}
 & B. LBTF - {\bf{Taxable}} remaining after tax-free component. Affected by the age of the person and amt received. \tn 
% Row Count 10 (+ 6)
% Row 2
\SetRowColor{LightBackground}
 & B.1 Under ETP CAP OF \$230,000 (2022/23) \tn 
% Row Count 12 (+ 2)
% Row 3
\SetRowColor{white}
 & B.1.1 Reached Preservation Age = 15\% \tn 
% Row Count 14 (+ 2)
% Row 4
\SetRowColor{LightBackground}
 & B.1.2 Not Reached Preservation Age = 30\% \tn 
% Row Count 16 (+ 2)
% Row 5
\SetRowColor{white}
 & B.1.3 Exceeds ETP Cap = taxable at top marginal rate (45\% plus levies) \tn 
% Row Count 20 (+ 4)
% Row 6
\SetRowColor{LightBackground}
 & B.2 {\emph{Whole of Income Cap}}* = \$180,000 (2022/23) \tn 
% Row Count 23 (+ 3)
% Row 7
\SetRowColor{white}
\mymulticolumn{2}{x{8.4cm}}{2. Death Benefit Termination Payments} \tn 
% Row Count 24 (+ 1)
% Row 8
\SetRowColor{LightBackground}
3. Genuine Redundancy Payments & Excluded Payment ► Whole-of-income do not apply. \tn 
% Row Count 27 (+ 3)
% Row 9
\SetRowColor{white}
4. Early Retirement Scheme Payments & Excluded Payment ► Whole-of-income do not apply. \tn 
% Row Count 30 (+ 3)
\end{tabularx}
\par\addvspace{1.3em}

\vfill
\columnbreak
\begin{tabularx}{8.4cm}{x{3.76 cm} x{4.24 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{8.4cm}}{\bf\textcolor{white}{M4.3 Employment Termination Payments (ETPs) (cont)}}  \tn
% Row 10
\SetRowColor{LightBackground}
 & Not Excluded Payment (e.g. lumpsum on retirement) \tn 
% Row Count 3 (+ 3)
% Row 11
\SetRowColor{white}
 & -the applicable cap to determine any ETP tax offset is the {\emph{LESSER OF}}*: \tn 
% Row Count 7 (+ 4)
% Row 12
\SetRowColor{LightBackground}
 & ETP cap amount (\$230K) or Whole-of-income cap (\$180k) \tn 
% Row Count 10 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{TAXABLE COMPONENT - is reduced by (1) ETP cap or (2) amount above cap taxed at top marginal rate. \newline  \newline Basically, any other taxable income of the IND (wages or other income) contributes towards the whole-of-income cap is reduced accordingly by such amount.}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 LBTP - Tax Free Pre July 1983 Employment}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697015936_pre july 1983.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 LBP - Problem Sample}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697026949_etp calc.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.2 Unused Annual Leave}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697026448_Unused Leave.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{Included in Assessable Income taxed at marginal rate of 30\% + 2\% Medicare Levy}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 ETP Tax Offset Calculation}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697029183_OVERALL ETP TAX OFFSET.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 PSI Rule (Part2-42- ITAA97)}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{STEP 1: Determine if there's a PSI (Personal Services Income)}}} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{8.4cm}}{► Reward for the personal efforts or skills of an individual} \tn 
% Row Count 4 (+ 2)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{► Income gained by an entity e.g. company, trust or partnership for the personal effort or skills of an individual} \tn 
% Row Count 7 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{Not PSI on income mainly for:}} \newline ► Supply or sale of goods \newline ► Granting a right to use property \newline ► Generated by an income-producing asset}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 PSI RULE Step 2: Is PSB Being Conducted?}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697066694_psi rule.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{PSI - Personal Service Income \newline PSB - Personal Service Business \newline  \newline 1. {\bf{Commissioner only likely to grant a Determination (in unusual circumstances)}} \newline 2. Otherwise, at least {\bf{ONE of the 4 tests}} must be satisfied}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 PSB Determination: (1) Results Tests}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697067293_result test.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{Therefore, \newline {\bf{PSI regime applies}} \newline {\bf{RT Pty Ltd must attribute all the fee revenue to Ralph}} \newline {\bf{Ralph will be assessed on entire revenue amount in accordance with s.86.1}} - IND ASSESSABLE INCOME}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 PSB - \textless{}80\% Single Sourced - Other Tests}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697074823_80 percent.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 PSB - Unrelated Client Test x.87-20(1)}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697073748_unrelated.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{Say, \newline {\emph{ there are 5 different entity clients \newline }} {\bf{Unrelated clients test}} is {\bf{satisfied}} \newline *  {\bf{PSI provision WILL NOT APPLY}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 PSB - EmploymentTest s.87-25(1)}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697074331_employment.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{Ralph is the sole employee of RT P/L \newline  \newline Therefore, The {\bf{Employment Test}} is {\bf{NOT SATISFIED}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 PSB -Business Premises Test s.87-30(1)}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697074635_business.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.2 Superannuation Benefit Payment}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697026819_super.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{M4.5 Superannuation}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697090852_super rate.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{Two Primary Regulatorsof Superannuation Oversee the Operations: \newline 1. APRA (Australian Prudential Regulation Authority) - Most Superannuation Funds \newline 2. ATO (Australian Taxation Office) - Self Managed Superannuation Funds \newline  \newline Rule Covers: \newline ► Legal Structure \newline ► Trustee Requirements \newline ► Required Contributions \newline ► Compliance Provisions \newline ► Taxation}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Superannuation Distinction}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697092263_super distinchtion.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{Compliance}} \newline ► Complying vs Non-complying \newline  \newline {\bf{Interest}} \newline ► Define Benefit vs Accumulation \newline  \newline {\bf{Taxation}} \newline ► Taxed vs Untaxed \newline - Taxed on: (1) Contribution Made (2) Earnings Generated (3) Benefits Released}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Superannuation Funds}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697092558_super fund.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{Category}} \newline 1. Size ► Large vs Small \newline 2. Availability ► Public vs Private \newline 3. Structure ► RSEs (Registrable Superannuation Entities) vs SMSF(Self-managed Superannuation Funds)}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Tax on Super Contribution - CONCESSIONAL}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697104695_concessional.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{CONCESSIONAL CONTRIBUTIONS \newline 1. {\bf{By the Employer}}  \newline ►Compulsory superannuation contributions \newline ► Additional contributions from agreement \newline ► Salary sacrifice arrangement \newline  \newline 2. {\bf{By the Member}} \newline ► Notify the trustee \newline ► Claim a tax deduction for the contribution \newline ► Assessable income for, and taxable in, the fund}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 CONCESSIONAL CONTRI ADJUSTED - LISTO}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697104891_listo.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{Low Income Superannuation Tax Offet}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 CONCESSIONAL CONTI ADJMNT- Division 293}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697104982_div293.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{Adjustment for High Income Earner}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Tax on Super - NON CONCESSIONAL - TAXPAYER}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697106531_non concessional.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{NON-CONCESSIONAL CONTRIBUTORS}} \newline 1. {\bf{TAXPAYER CONTRIBUTIONS FROM AFTER TAX FUND}} \newline 2. GOVERNMENT CO-CONTRIBUTIONS \newline 3. SPOUSE CONTRIBUTION}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Super Balance Cap}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697107655_cap.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{CONCESSIONAL CONTRIBUTIONS CAP}} \newline {\bf{NON-CONCESSIONAL CONTRIBUTIONS CAP}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Tax on Super - NON CONCESSIONAL - GCC}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697111576_GCC.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{NON-CONCESSIONAL CONTRIBUTORS}} \newline 1. TAXPAYER CONTRIBUTIONS FROM AFTER TAX FUND \newline 2. {\bf{GOVERNMENT CO-CONTRIBUTIONS FOR LOW INCOME EARNERS}} \newline 3. SPOUSE CONTRIBUTION}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Tax on Super - NON CONCESSIONAL - SPOUSE}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697108994_spouse.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{NON-CONCESSIONAL CONTRIBUTORS}} \newline 1. TAXPAYER CONTRIBUTIONS FROM AFTER TAX FUND \newline 2. GOVERNMENT CO-CONTRIBUTIONS \newline 3. {\bf{SPOUSE CONTRIBUTION}}; THE CONTRIBUTOR RECEIVES A SPOUSE CONTRIBUTION OFFSET.}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Tax on Super Benefit - Condition of Release}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697143242_benefit release.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Tax on Super Benefit - Consequence of Release}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697143157_factors.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Tax on Super Benefit - Components}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697143911_benefit tax.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{SUPERANNUATION FUND COMPONENT  \newline  \newline 1. {\bf{TAX-FREE Component}} \newline - Non Concessional Contributions \newline - Cyrstallised segment (pre-July 2007 components) \newline - Tax free on Exit. \newline  \newline 2. {\bf{TAXABLE Component}} the remaining balance and includes: \newline - Concessional Contributions \newline - Earnings of Superannuation fund \newline - Consist  of 2 Elements - (1) taxed \& (2) untaxed}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Tax on Super Benefit - Component}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697146740_tax untax.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Tax Table - Super - General}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697144273_super tax table_2.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Tax on Super - Death}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697144336_death.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.5 Super Exit - LumpSum v Income Stream}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697146989_sample 2.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{Taxation Benefits Depends on the Range of Factors: \newline  \newline 1. TYPE OF BENEFITS BEING PAID  \newline 2. THE AGE OF THE MEMBER (e.g. at or below preservation, 60 or 65) \newline 3. THE WORKING STATUS OF THE MEMBER (e.g. retired, working or intending to work) \newline 4. FOR DEATH BENEFITS \& STATUS OF THE BENEFICIARY (e.g. age, death benefit dependant) \newline 5. THE TAX STATUS OF THE FUND, ITS CONTRIBUTIONS AND ITS EARNINGS (e.g. taxed, untaxed, concessional or unconcessional contributions)}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{x{2.28 cm} x{2.66 cm} x{2.66 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{3}{x{8.4cm}}{\bf\textcolor{white}{m4.7 Tax Offset and Rebates - CATEGORY}}  \tn
% Row 0
\SetRowColor{LightBackground}
TWO BROAD CATEGORIES OF TAX OFFSET & Sample: & Rule: \tn 
% Row Count 3 (+ 3)
% Row 1
\SetRowColor{white}
(1) {\bf{NON-REFUNDABLE TAX OFFSETS}} & -Senior Au and Pensioners Tax Offset (SAPTO) & -Cannot be offset against levies and surcharges \tn 
% Row Count 7 (+ 4)
% Row 2
\SetRowColor{LightBackground}
 & -Dependant Invalid and Carer Tax Offset (DICTO) & -Don't get paid out if exceed the IND's income tax liability \tn 
% Row Count 12 (+ 5)
% Row 3
\SetRowColor{white}
 &  & -Don't get carried forward to a future year \tn 
% Row Count 16 (+ 4)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{3}{x{8.4cm}}{} \tn 
% Row Count 16 (+ 0)
% Row 5
\SetRowColor{white}
(2) {\bf{REFUNDABLE TAX OFFSET}} & -Private Health Insurance Tax Offset & -{\bf{Refundable}} to the IND if they exceed the income tax liability \tn 
% Row Count 21 (+ 5)
% Row 6
\SetRowColor{LightBackground}
 & -Franking Credit Tax Offset &  \tn 
% Row Count 23 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}---}
\SetRowColor{LightBackground}
\mymulticolumn{3}{x{8.4cm}}{Tax Offset and Rebates directly reduce income tax payable.  \newline Applied for Range of Reasons: \newline 1. Wealth Redistribution \newline 2. Prevent Double Taxation \newline 3. Encouraging Govenment Policy}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}---}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.7 Tax Offset - Private Health Insurance}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697151013_phir.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.7 Tax Offset - Low Income Tax Offset}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{(s159N ITAA36)}} \newline Maximum of \$700, less 5cents for each \$1 over \$37,500.00}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.7 FITO - Div 770}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697152385_div770.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.7 Foreign Income Tax Offset - FITO Limit Calc}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697152065_fito.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{ FOR FOREIGN INCOME TAX PAID IS OVER OR \textgreater{}\$1,000, SUBJECT TO AN OFFSET LIMIT}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.7 FITO - Sample}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697152999_sample_3.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.7 FITO Limit Calc}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697152744_fifo calc.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.8 Calculating Tax Payable/Refund}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697151438_net tax pay_ref.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{Non-Refundable Tax Offsets}} can only be applied against the current year basic income tax and cannot exceed the amount of income tax payable. \newline  \newline {\bf{Refundable Tax Offsets}} can exceed the tax payable and lead to an amount payable to the IND taxpayer.}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{m4.3 Taxation -Termination Payment}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1697160245_tax termination.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{{\bf{Life Benefit Payment}} \& {\bf{Death Benefit ETP}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}


% That's all folks
\end{multicols*}

\end{document}