Q: A client owns a serviced apartment, managed by a motel chain. They got an offer to sell it to another investor. Will they have to pay GST on the sale?

Q: The client's turnover for the year ending June 30, 2017, is expected to be $3.13 million, compared to $1.05 million in 2016. They run a business, not a charity or non-profit, and they handle income tax based on cash flow.

Q: Back in 2008, my client got into a deal to use some computer software owned by another company. They agreed to pay ongoing royalties of about $110,000 a year, which is 15% of the software's earnings. Now they've decided to change the deal. Instead of paying yearly, they're giving a one-time payment of $650,000 for ongoing use of the software. There was no GST during the original deal.

Q: Can my client deduct expenses from the interest income on his term deposit account based on these facts?

Q: A husband passed away, leaving a sizable estate. His wife, also a US citizen, was the executor and the initial sole beneficiary. However, due to US tax law concerns, it was decided she shouldn't receive all the assets. With her agreement, their three adult children sought court orders to receive a piece of income-generating real estate from the estate.

Client: My client had properties in his name and also in a trust. He passed away and left these properties to his three children according to his will. For tax and business reporting purposes, we've set up an estate for the properties he owned personally and a family trust for the ones in the trust. We've already submitted tax returns and BASs for the estate and trust up to September 30, 2016. But now, the children have moved all the properties into their own names as per the will. Here are my questions:

Q: My client recently passed away and left his investment properties to his three children as stated in his will. However, there's a condition: the income from these properties must be shared among his three children and eight grandchildren for the next 15 years. Can we create a trust to manage this income distribution evenly among the 11 beneficiaries over the next 15 years?

Q: I have a farming client who's selling a pre-September 20, 1985 asset, which means they won't pay capital gains tax (CGT) on the sale. I've heard they can roll over the sale proceeds into a superannuation fund. Does the small business 15-year exemption affect the $500,000 retirement limit?

Q: My client, a sole trader, got audited for claiming high expenses. He works on an accrual basis and did a job for a restaurant in 2015 but never got paid. He still hasn't been paid. The restaurant was struggling financially, so my client agreed to invest in it, hoping to make a profit when it sells in the future. Now the tax office says he has to pay GST and penalties on that unpaid income. Can he claim the expenses he spent to keep the restaurant running against the income the tax office is chasing him for?

Question: We have a client who works as a lawyer under a fixed-term contract. He keeps most of his professional library and office records in a self-storage facility, which he accesses occasionally for work. Can he claim the cost of the self-storage facility as a deduction against his employment income?

Q: A person got paid the wrong amount for their work from 2010 to 2015. They settled with their old boss for $30,000 on July 8, 2016. Now they're retired and taking care of their disabled wife. How should they handle this payment? Should they divide the $30,000 among the years they were underpaid? And do they need to report it all at once for the 2016-2017 tax year?

Q: My client, who works as a traveling executive chef, gets their accommodation covered by their employer but not their meals. Can they claim meal expenses using the ATO's reasonable meal rates, even if their payment summary doesn't show any travel allowance?

Q: My client had to pause their company's operations for over a year due to other work commitments, which led to their Australian Business Number (ABN) being cancelled and no tax returns filed during that time. Now, the company's back in business as usual, with no changes. Can they still use the losses from that pause in future years?

Q: There's a valuable house in Sydney owned by Mr. and Mrs. X. They live there. Mrs. X wants to renovate the house, spending about 23% of its current value. They don't want to pay extra taxes for transferring part of the house to Mrs. X. So, they decided she'll lend the renovation money to Mr. X, secured by a mortgage. Mr. X will then pay back 23% of the house's value when repaying the loan, or 23% of the sale price if they sell the house. The renovation could increase the house's value more than the money Mrs. X loaned. If Mrs. X owns part of the house, she won't pay taxes when selling it, as long as it's still their main home. But if they use a mortgage, the tax treatment is different. Is a mortgage taxable? If so, would the extra money paid back be a profit subject to tax? And would they get a tax break if they hold the mortgage for over a year before repaying it?

Q: Ms. C owns a commercial property with a cottage rented out at the back. The cottage is currently rented, but the main building is available for rent. Does the rent from the cottage attract GST since it's part of the commercial property, or is it considered residential?