Lawyers' Tax Manual
Volume 1

(Filed to service 9)

1 service 2
2 service 2
5 service 2
6 service 2
9 service 6
10 service 6
11 service 7
12 service 7
15 service 5
16 service 5

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Guide card: Table of Contents
51 service 8
52 service 8

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Guide card: How to Use
101 service 0
102 service 0
103 service 2
104 service 2
105 service 0
106 service 0

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Guide card: Tables
1001 service 8
1002 service 8
1051 service 2
1052 service 2
1053 service 2
1054 service 2
1055 service 2
1056 service 2
1101 service 0
1102 service 0
1103 service 0
1104 service 0
1105 service 0
1106 service 0
1501 service 7
1502 service 7
1651 service 9
1652 service 9
1653 service 9
1654 service 9
1655 service 9
1656 service 9
2503 service 5
2504 service 5
2505 service 5
2506 service 5
2601 service 3
2602 service 3
2603 service 7
2604 service 7
2701 service 8
2702 service 8
2751 service 9
2752 service 9
2753 service 9
2754 service 9

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Guide card: Index
3201 service 9
3202 service 9
3203 service 9
3204 service 9
3205 service 9
3206 service 9
3207 service 9
3208 service 9
3209 service 9
3210 service 9
3211 service 9
3212 service 9
3213 service 9
3214 service 9
3215 service 9
3216 service 9
3217 service 9
3218 service 9
3219 service 9
3220 service 9
3221 service 9
3222 service 9
3223 service 9
3224 service 9
3225 service 9
3226 service 9
3227 service 9
3228 service 9
3229 service 9
3230 service 9
3231 service 9
3232 service 9
3233 service 9
3234 service 9

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Guide card: Buying and Selling a Business
10001 service 7
10002 service 7
10005 service 5
10006 service 5
10007 service 5
10008 service 5
10021 service 0
10022 service 0
10121 service 5
10122 service 5
10141 service 0
10142 service 0
10143 service 3
10144 service 3
10145 service 3
10146 service 3
10147 service 3
10148 service 3
10161 service 7
10162 service 7
10163 service 9
10164 service 9
10165 service 5
10166 service 5
10265 service 7
10266 service 7
10267 service 5
10268 service 5
10365 service 7
10366 service 7
10367 service 5
10368 service 5
10465 service 7
10466 service 7
10467 service 5
10468 service 5
10565 service 8
10566 service 8
10567 service 5
10568 service 5
10665 service 5
10666 service 5
10765 service 5
10766 service 5
10767 service 5
10768 service 5
10865 service 8
10866 service 8
10965 service 4
10966 service 4
11065 service 0
11066 service 0
11165 service 5
11166 service 5
11265 service 9
11266 service 9
11267 service 8
11268 service 8
11365 service 0
11366 service 0
11465 service 8
11466 service 8
11467 service 0
11468 service 0
11485 service 0
11486 service 0
11487 service 5
11488 service 5
11505 service 4
11506 service 4
11507 service 0
11508 service 0
11601 service 7
11602 service 7
11603 service 7
11604 service 7
11701 service 9
11702 service 9
11703 service 8
11704 service 8
11705 service 5
11706 service 5
11721 service 8
11722 service 8
11723 service 9
11724 service 9
11821 service 8
11822 service 8
11823 service 5
11824 service 5
11841 service 5
11842 service 5
11843 service 5
11844 service 5
11861 service 0
11862 service 0
11863 service 0
11864 service 0
11881 service 0
11882 service 0
11883 service 5
11884 service 5
11901 service 2
11902 service 2
11903 service 0
11904 service 0
12101 service 7
12102 service 7
12103 service 8
12104 service 8
12105 service 8
12106 service 8
12141 service 7
12142 service 7
12143 service 7
12144 service 7

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Guide card: Business Structures for Setting up a Business
20001 service 7
20002 service 7
20005 service 5
20006 service 5
20007 service 6
20008 service 6
20021 service 5
20022 service 5
20121 service 8
20122 service 8
20123 service 3
20124 service 3
20221 service 7
20222 service 7
20223 service 7
20224 service 7
20241 service 5
20242 service 5
20243 service 7
20244 service 7
20245 service 5
20246 service 5
20351 service 5
20352 service 5
20353 service 7
20354 service 7
20451 service 8
20452 service 8
20453 service 7
20454 service 7
20471 service 4
20472 service 4
20473 service 4
20474 service 4
20491 service 7
20492 service 7
20493 service 5
20494 service 5
20511 service 7
20512 service 7
20513 service 5
20514 service 5
20531 service 4
20532 service 4
20533 service 4
20534 service 4
20551 service 0
20552 service 0
20651 service 7
20652 service 7
20653 service 7
20654 service 7
20671 service 0
20672 service 0
20673 service 0
20674 service 0
20691 service 0
20692 service 0
20693 service 0
20694 service 0
20801 service 0
20802 service 0
20803 service 0
20804 service 0
20821 service 0
20822 service 0
20823 service 0
20824 service 0
20921 service 0
20922 service 0
20923 service 3
20924 service 3
20941 service 0
20942 service 0
21041 service 7
21042 service 7
21043 service 7
21044 service 7
21045 service 7
21046 service 7
21151 service 5
21152 service 5
21153 service 9
21154 service 9
21171 service 6
21172 service 6
21173 service 7
21174 service 7
21191 service 7
21192 service 7
21193 service 7
21194 service 7
21211 service 8
21212 service 8
21213 service 6
21214 service 6
21265 service 9
21266 service 9
21267 service 9
21268 service 9
21269 service 7
21270 service 7
21271 service 7
21272 service 7
21293 service 5
21294 service 5
21295 service 9
21296 service 9
21297 service 5
21298 service 5
21303 service 9
21304 service 9
21305 service 9
21306 service 9
21307 service 8
21308 service 8
21309 service 8
21310 service 8
21315 service 2
21316 service 2
21317 service 0
21318 service 0
21319 service 0
21320 service 0
21415 service 0
21416 service 0
21515 service 8
21516 service 8
21517 service 7
21518 service 7
21541 service 5
21542 service 5
21543 service 5
21544 service 5
21561 service 6
21562 service 6
21563 service 6
21564 service 6

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Guide card: Potential Traps in Corporate Transactions
30001 service 7
30002 service 7
30005 service 5
30006 service 5
30021 service 2
30022 service 2
30121 service 8
30122 service 8
30123 service 7
30124 service 7
30141 service 9
30142 service 9
30143 service 9
30144 service 9
30145 service 8
30146 service 8
30161 service 7
30162 service 7
30163 service 7
30164 service 7
30181 service 7
30182 service 7
30183 service 9
30184 service 9
30301 service 7
30302 service 7
30303 service 7
30304 service 7
30321 service 3
30322 service 3
30323 service 3
30324 service 3
30421 service 7
30422 service 7
30423 service 7
30424 service 7
30441 service 0
30442 service 0
30443 service 6
30444 service 6
30445 service 2
30446 service 2
30451 service 7
30452 service 7
30453 service 7
30454 service 7
30461 service 7
30462 service 7
30561 service 7
30562 service 7
30563 service 7
30564 service 7
30581 service 0
30582 service 0
30701 service 5
30702 service 5
30703 service 8
30704 service 8
30705 service 5
30706 service 5
30721 service 7
30722 service 7
30723 service 7
30724 service 7
30741 service 7
30742 service 7
30761 service 8
30762 service 8
30763 service 3
30764 service 3
30765 service 4
30766 service 4
30767 service 4
30768 service 4
30769 service 4
30770 service 4
30771 service 3
30772 service 3
30821 service 3
30822 service 3
30823 service 3
30824 service 3

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Guide card: Operating a Business
40001 service 7
40002 service 7
40005 service 7
40006 service 7
40007 service 7
40008 service 7
40021 service 7
40022 service 7
40121 service 7
40122 service 7
40221 service 7
40222 service 7
40321 service 5
40322 service 5
40323 service 5
40324 service 5
40341 service 9
40342 service 9
40343 service 9
40344 service 9
40441 service 7
40442 service 7
40443 service 7
40444 service 7
40445 service 8
40446 service 8
40461 service 5
40462 service 5
40463 service 5
40464 service 5
40481 service 5
40482 service 5
40601 service 9
40602 service 9
40603 service 9
40604 service 9
40605 service 8
40606 service 8
40621 service 9
40622 service 9
40623 service 8
40624 service 8
40641 service 8
40642 service 8
40741 service 7
40742 service 7
40743 service 7
40744 service 7
40841 service 0
40842 service 0
40843 service 9
40844 service 9
40845 service 9
40846 service 9
40861 service 4
40862 service 4
40863 service 0
40864 service 0
40961 service 7
40962 service 7
41101 service 0
41102 service 0
41201 service 2
41202 service 2
41301 service 8
41302 service 8
41303 service 7
41304 service 7
41401 service 0
41402 service 0
41403 service 0
41404 service 0
41425 service 5
41426 service 5
41427 service 5
41428 service 5
41525 service 8
41526 service 8
41527 service 6
41528 service 6
41625 service 5
41626 service 5
41725 service 7
41726 service 7
41727 service 7
41728 service 7
41749 service 9
41750 service 9
41751 service 9
41752 service 9
41851 service 5
41852 service 5
41853 service 6
41854 service 6

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Guide card: Buying and Selling Real Property
50001 service 7
50002 service 7
50005 service 5
50006 service 5
50007 service 5
50008 service 5
50021 service 0
50022 service 0
50121 service 7
50122 service 7
50221 service 7
50222 service 7
50223 service 7
50224 service 7
50241 service 0
50242 service 0
50243 service 0
50244 service 0
50341 service 7
50342 service 7
50343 service 7
50344 service 7
50441 service 9
50442 service 9
50443 service 2
50444 service 2
50461 service 8
50462 service 8
50463 service 8
50464 service 8
50561 service 7
50562 service 7
50661 service 7
50662 service 7
50761 service 7
50762 service 7
50861 service 5
50862 service 5
50863 service 5
50864 service 5
50961 service 3
50962 service 3
50963 service 3
50964 service 3
50981 service 5
50982 service 5
50983 service 8
50984 service 8
51101 service 5
51102 service 5
51103 service 5
51104 service 5
51121 service 0
51122 service 0
51141 service 0
51142 service 0
51161 service 2
51162 service 2
51163 service 2
51164 service 2
51165 service 2
51166 service 2
51181 service 2
51182 service 2
51301 service 7
51302 service 7
51303 service 7
51304 service 7
51321 service 0
51322 service 0
51323 service 0
51324 service 0
51341 service 6
51342 service 6
51343 service 0
51344 service 0
51361 service 5
51362 service 5
51461 service 2
51462 service 2
51463 service 2
51464 service 2
51561 service 0
51562 service 0
51563 service 0
51564 service 0
51661 service 8
51662 service 8
51663 service 6
51664 service 6
51761 service 0
51762 service 0
51861 service 0
51862 service 0
51961 service 0
51962 service 0
52061 service 2
52062 service 2
52063 service 2
52064 service 2
52161 service 6
52162 service 6
52163 service 6
52164 service 6
52261 service 7
52262 service 7
52263 service 2
52264 service 2
52281 service 8
52282 service 8
52283 service 6
52284 service 6
52301 service 6
52302 service 6
52303 service 6
52304 service 6
52401 service 2
52402 service 2

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Guide card: Tax Issues Arising Under Contracts of Employment
60001 service 5
60002 service 5
60005 service 5
60006 service 5
60007 service 6
60008 service 6
60009 service 5
60010 service 5
60111 service 6
60112 service 6
60113 service 6
60114 service 6
60137 service 5
60138 service 5
60139 service 1
60140 service 1
60241 service 5
60242 service 5
60243 service 5
60244 service 5
60245 service 5
60246 service 5
60247 service 6
60248 service 6
60355 service 3
60356 service 3
60357 service 3
60358 service 3
60459 service 5
60460 service 5
60461 service 5
60462 service 5
60485 service 5
60486 service 5
60487 service 3
60488 service 3
60589 service 8
60590 service 8
60591 service 6
60592 service 6
60615 service 6
60616 service 6
60617 service 8
60618 service 8
60721 service 8
60722 service 8
60825 service 5
60826 service 5
60827 service 5
60828 service 5
60849 service 8
60850 service 8
60851 service 4
60852 service 4
60873 service 1
60874 service 1
60875 service 1
60876 service 1
60897 service 1
60898 service 1
60899 service 1
60900 service 1
60901 service 1
60902 service 1
60921 service 1
60922 service 1
61031 service 1
61032 service 1
61135 service 5
61136 service 5
61137 service 8
61138 service 8
61159 service 1
61160 service 1
61161 service 8
61162 service 8
61163 service 4
61164 service 4
61183 service 8
61184 service 8
61185 service 3
61186 service 3
61207 service 8
61208 service 8
61309 service 8
61310 service 8
61311 service 8
61312 service 8
61313 service 8
61314 service 8
61335 service 3
61336 service 3
61337 service 3
61338 service 3
61359 service 1
61360 service 1
61465 service 6
61466 service 6
61467 service 6
61468 service 6
61489 service 8
61490 service 8
61491 service 8
61492 service 8
61493 service 8
61494 service 8
61597 service 8
61598 service 8
61701 service 5
61702 service 5
61703 service 5
61704 service 5
61805 service 7
61806 service 7
61807 service 7
61808 service 7
61809 service 7
61810 service 7

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Guide card: Family Law or De facto Property Settlements
70001 service 5
70002 service 5
70005 service 5
70006 service 5
70021 service 9
70022 service 9
70121 service 9
70122 service 9
70123 service 9
70124 service 9
70125 service 6
70126 service 6
70141 service 9
70142 service 9
70143 service 9
70144 service 9
70161 service 8
70162 service 8
70181 service 9
70182 service 9
70183 service 6
70184 service 6
70201 service 9
70202 service 9
70203 service 4
70204 service 4
70301 service 9
70302 service 9
70401 service 8
70402 service 8
70403 service 9
70404 service 9
70425 service 8
70426 service 8
70427 service 5
70428 service 5
70449 service 9
70450 service 9
70451 service 5
70452 service 5
70471 service 9
70472 service 9
70473 service 5
70474 service 5
70495 service 7
70496 service 7
70497 service 8
70498 service 8
70601 service 8
70602 service 8
70603 service 7
70604 service 7
70621 service 7
70622 service 7
70623 service 0
70624 service 0
70725 service 9
70726 service 9
70727 service 9
70728 service 9
70729 service 9
70730 service 9

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Guide card: Succession Planning
80001 service 5
80002 service 5
80005 service 5
80006 service 5
80007 service 5
80008 service 5
80121 service 1
80122 service 1
80123 service 1
80124 service 1
80221 service 1
80222 service 1
80223 service 9
80224 service 9
80241 service 1
80242 service 1
80243 service 8
80244 service 8
80245 service 8
80246 service 8
80265 service 9
80266 service 9
80267 service 9
80268 service 9
80289 service 1
80290 service 1
80291 service 9
80292 service 9
80293 service 5
80294 service 5
80315 service 7
80316 service 7
80317 service 9
80318 service 9
80421 service 7
80422 service 7
80423 service 9
80424 service 9
80529 service 8
80530 service 8
80531 service 3
80532 service 3
80557 service 4
80558 service 4
80559 service 4
80560 service 4
80585 service 3
80586 service 3
80587 service 9
80588 service 9
80611 service 8
80612 service 8
80613 service 8
80614 service 8
80615 service 3
80616 service 3
80645 service 3
80646 service 3
80647 service 6
80648 service 6
80649 service 3
80650 service 3
80675 service 3
80676 service 3
80677 service 3
80678 service 3
80727 service 3
80728 service 3
80729 service 6
80730 service 6
80755 service 3
80756 service 3
80757 service 3
80758 service 3
80781 service 3
80782 service 3
80835 service 1
80836 service 1
80951 service 5
80952 service 5
80953 service 5
80954 service 5
80979 service 9
80980 service 9
80981 service 3
80982 service 3
81005 service 9
81006 service 9
81031 service 9
81032 service 9
81059 service 5
81060 service 5
81061 service 9
81062 service 9
81089 service 3
81090 service 3
81091 service 1
81092 service 1

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Guide card: Tax Administration
90001 service 5
90002 service 5
90005 service 6
90006 service 6
90007 service 5
90008 service 5
90021 service 4
90022 service 4
90121 service 7
90122 service 7
90123 service 5
90124 service 5
90141 service 8
90142 service 8
90143 service 8
90144 service 8
90245 service 7
90246 service 7
90247 service 8
90248 service 8
90265 service 5
90266 service 5
90267 service 8
90268 service 8
90371 service 7
90372 service 7
90373 service 5
90374 service 5
90391 service 5
90392 service 5
90393 service 5
90394 service 5
90411 service 5
90412 service 5
90413 service 5
90414 service 5
90431 service 3
90432 service 3
90433 service 3
90434 service 3
90451 service 5
90452 service 5
90453 service 5
90454 service 5
90471 service 5
90472 service 5
90473 service 5
90474 service 5
90601 service 5
90602 service 5
90603 service 2
90604 service 2
90605 service 2
90606 service 2
90621 service 7
90622 service 7
90623 service 6
90624 service 6
90641 service 5
90642 service 5
90643 service 5
90644 service 5
90661 service 5
90662 service 5
90663 service 5
90664 service 5
90681 service 0
90682 service 0
90683 service 0
90684 service 0
90685 service 0
90686 service 0
90801 service 5
90802 service 5
90803 service 5
90804 service 5
90805 service 7
90806 service 7
90821 service 2
90822 service 2
90823 service 5
90824 service 5
90831 service 2
90832 service 2
90841 service 7
90842 service 7
90843 service 5
90844 service 5
91001 service 5
91002 service 5
91003 service 5
91004 service 5
91021 service 5
91022 service 5
91041 service 0
91042 service 0
91043 service 0
91044 service 0
91061 service 5
91062 service 5
91063 service 3
91064 service 3
91081 service 2
91082 service 2
91083 service 2
91084 service 2
91101 service 7
91102 service 7
91201 service 5
91202 service 5
91203 service 5
91204 service 5
91221 service 5
91222 service 5
91223 service 0
91224 service 0
91225 service 0
91226 service 0
91241 service 7
91242 service 7
91243 service 5
91244 service 5
91261 service 2
91262 service 2
91263 service 5
91264 service 5
91265 service 5
91266 service 5
91281 service 5
91282 service 5
91283 service 5
91284 service 5
91301 service 5
91302 service 5
91303 service 5
91304 service 5

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Guide card: Joint Ventures
100001 service 5
100002 service 5
100005 service 7
100006 service 7
100021 service 9
100022 service 9
100023 service 7
100024 service 7
100025 service 9
100026 service 9
100027 service 7
100028 service 7
100029 service 7
100030 service 7
100121 service 5
100122 service 5
100123 service 9
100124 service 9
100221 service 7
100222 service 7
100223 service 7
100224 service 7
100225 service 9
100226 service 9
100227 service 9
100228 service 9
100321 service 5
100322 service 5
fileinst1 Service9
fileinst2 Service9
fileinst3 Service9
fileinst4 Service9