代寫報告：布朗克斯公司介紹

代寫報告：布朗克斯公司介紹
布朗克斯照明Pvt有限公司是一家名為“布朗克斯”/公司的公司。公司於2015年7月1日註冊成立。事實上，格林夫人擁有布朗克斯100%的股份。公司的主要業務是為大型商業項目提供和安裝照明。公司自成立以來，取得了長足的發展。兒子和女兒也在該公司工作，除其他員工外，共有45名員工。兒子和女兒負責公司的營銷和財務方面的工作。作為開發的一部分，為了增加可觀的營業額，布朗克斯與位於意大利的另一家製造商Alesse簽訂了獨家銷售協議。在這方面，布朗克斯必須在澳大利亞推廣和銷售屬於Alesse的照明系統。協議於2016年3月1日簽署。本財政年度從7月1日至6月30日。
因此，在計算稅收時，將考慮2015年7月1日至2016年6月30日期間的交易。布朗克斯已經為布朗克斯照明Pvt. Ltd與Alessee照明系統公司之間的獨家代理協議支付了旅費和法律費用。因此，支出是合格的，布朗克斯要求扣除，這是直接相關的業務目的。資本利得是在收入年度內計算的，該收入年度須就某一財政期間進行評稅。淨資本利得將在調整本年度或以前年度的資本損失總額後計算，並考慮到合資格的減讓。在本轉讓中，本年度或以前年度沒有這種資本損失。資本利得稅(CGT)不適用於工具或汽車等業務。 Gilling女士的業務被視為小型業務，例如前一年的總營業額不足200萬美元。然而，同樣適用於資產，如陳列室出售。

代寫報告：布朗克斯公司介紹

Bronx Lighting Pvt Ltd is a Company known as ‘Bronx’/Company. The Company incorporated on 1 July 2015. In fact the Mrs. Gilling owned 100% shares in ‘Bronx’. The main business of the Company is supply and installation of lighting for large commercial projects. Since its incorporation it captured substantial growth continuously. Son and daughter also employed in the company apart from other employees totalling 45 staff. Son and daughter took responsibility of marketing and finance aspects of the Company. As a part of development and to add substantial turnover, Bronx entered into a sole selling agreement with other manufacturer located in Italy known as Alesse. In this regard, Bronx has to promote and sell lighting systems in Australia which belong to Alesse. The agreement was signed on 1st March, 2016. The financial year runs 1st July to 30th June.
Therefore for the tax calculations, the transactions will be taken account for the period of 1st July 2015 to 30th June 2016 .In the given assignment, Bronx Lighting Pvt. Ltd made eligible expenditure as the expenditure purely for business purpose. The Bronx has spent travel costs and legal fees in connection with the acquiring sole agency agreement between Bronx Lighting Pvt. Ltd and Alessee Lighting Systems. Hence the expenditure is eligible and the Bronx claim deductions which are spent directly related to the Business purpose.The Capital gain is calculated during the income year which assessable for a particular financial period. The net capital gain will be derived after adjusting total capital losses for the current year or earlier years taking into considerations eligible concessions. In the present assignment, no such capital losses for the current year or earlier years. The Capital Gains Tax i.e. CGT not applicable for such businesses like tools or motor vehicles. The Business of Mrs. Gilling considered as small business such as aggregate turnover for the previous year less than $2 million. However the same is applicable when the asset such as showroom is sold.