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[null,null,null,"Profit & Tax Projection - Sole Traders, Partnerships & Trusts",null,null,null,null,null,null,null,null,"Client Name",null,null,null,null,null,null,"HIDE"]
[null,null,null,{"$f":"CONCATENATE(\"Year Ended \",TEXT(Year,\"dd mmm yyy\"))","v":"Year Ended 30 Jun 2018"},null,null,null,null,null,null,null,null,"Preparer Name"]
[]
[]
[]
[null,null,null,"PROJECTED PROFIT & TAXABLE INCOME",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Instructions","Start of Year",null,null,"Rolling Forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"When calculating net profit/(loss) for the period, either use the part-year profit shown in accounts prepared by your client and make the relevant adjustments OR use the part-year profit in accounts prepared by your practice. \n\nYou can change or delete all existing descriptions as they are provided for quick data entry purposes only. Click on the sort icons to sort each list in alpabetical order.\n\nThe descriptions shown in the \"Adjustments\" section are those that might typically be found in accounts prepared by your client.\n\nYou can select one of three options for projecting profit for the remaining period.  You can annualise the part year profit, enter details of projected income and expenses in the projection worksheet for transfer to the main sheet or simply enter totals for projected income and expenses in the main sheet.",{"$f":"EOMONTH(T9,-12)+1","v":"2017-07-01"},null,null,"Tax law changes",null,null,"Done2018"]
[null,null,null,"Net Profit/(Loss)",null,null,null,null,null,null,"Taxable Income",null,null,null,null,null,null,null,null,"End of Year",null,null,"Year Ended",null,null,"2018-06-30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z8","v":"2018-06-30"},null,null,"Base rate entity turnover",null,null,"$25m"]
[null,null,null,"Period Commencing","2017-07-01",null,null,null,null,null,"Projected Annual Profit/(Loss) Brought Forward",null,null,null,{"$f":"E44","v":0},null,null,null,null,"Days in Year",null,null,"Update tax rates below",null,null,"Done2018"]
[null,null,null,"Period Ending","2017-12-31",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T9-T7+1","v":365}]
[null,null,null,"Source of Profit Figure for the Period","Select",null,null,null,null,null,"Add (if not included in accounts)",null,null,null,null,null,null,null,null,"Days to Project"]
[null,null,null,"Business Entity Type","Select",null,null,null,null,null,"Capital Gains",null,null,null,null,null,null,null,null,{"$f":"T9-E11+1","v":182}]
[null,null,null,null,null,null,null,null,null,null,"Closing Debtors (for accrual accounting taxpayers)",null,null,null,null,null,null,null,null,"Owners"]
[null,null,null,{"$f":"IF(E12=\"Client\",\"Net Profit/(Loss) Per Client Accounting System\",IF(E12=\"Accountant\",\"Net Profit/(Loss) Per Accountant\",\"Net Profit/(Loss)\"))","v":"Net Profit/(Loss)"},null,null,null,null,null,null,"Closing Stock",null,null,null,null,null,null,null,null,{"$f":"IF(E13=\"Select\",\"Owner(s)' or Beneficiaries' Names\",\"\")","v":"Owner(s)' or Beneficiaries' Names"}]
[null,null,null,null,null,null,null,null,null,null,"FBT Contribution",null,null,null,null,null,null,null,null,{"$f":"IF(E13=\"Sole Trader\",\"Sole Trader's Name\",\"\")","v":""}]
[null,null,null,"Deduct/(Add) Income Adjustments",null,null,null,null,null,null,"Opening Creditors",null,null,null,null,null,null,null,null,{"$f":"IF(E13=\"Partnership\",\"Partners' Names\",\"\")","v":""}]
[null,null,null,"GST Refunds",null,null,null,null,null,null,"Profit on Sale of Plant & Equipment",null,null,null,null,null,null,null,null,{"$f":"IF(E13=\"Family Trust\",\"Beneficiaries' Names\",\"\")","v":""}]
[null,null,null,"Loans Received - Other",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E13=\"Unit Trust\",\"Unitholders' Names\",\"\")","v":""}]
[null,null,null,"Loans Received - Owner(s)"]
[null,null,null,"Tax Refund"]
[]
[]
[]
[]
[]
[null,null,null,"Total Income Adjustments",{"$f":"SUM(E17:E26)","v":0},null,null,null,null,null,"Total Amounts Added to Taxable Income",null,null,null,{"$f":"SUM(O13:O26)","v":0}]
[null,null,null,"Sub-Total",{"$f":"E15-E27","v":0},null,null,null,null,null,"Sub-Total",null,null,null,{"$f":"O10+O27","v":0}]
[]
[null,null,null,"Add Back/(Deduct) Expense Adjustments",null,null,null,null,null,null,"Deduct (if not included in accounts)"]
[null,null,null,"Assets Acquired",null,null,null,null,null,null,"Closing Creditors"]
[null,null,null,"GST Payments",null,null,null,null,null,null,"Depreciation"]
[null,null,null,"Hire Purchase Repayments",null,null,null,null,null,null,"Hire Purchase Charges"]
[null,null,null,"Income Tax Payments",null,null,null,null,null,null,"Interest"]
[null,null,null,"Loan Repayments",null,null,null,null,null,null,"Loss on Sale of Plant & Equipment"]
[null,null,null,"Loans to Owner(s)",null,null,null,null,null,null,"Opening Debtors (for accrual accounting taxpayers)"]
[null,null,null,"Private Expenses",null,null,null,null,null,null,"Opening Stock"]
[null,null,null,null,null,null,null,null,null,null,"Tax Losses Deducted"]
[]
[]
[null,null,null,"Total Expense Adjustments",{"$f":"SUM(E31:E40)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Projected"]
[null,null,null,"Net Profit/(Loss) for the Period after Adjustments",{"$f":"E28+E41","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Profit "]
[null,null,null,"Add Projected Profit/(Loss) for the Remaining Period",{"$f":"IF(T44=1,E48,IF(T44=2,E49,E53))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Method"]
[null,null,null,"Projected Annual Profit/(Loss) Carried Forward",{"$f":"E42+E43","v":0},null,null,null,null,null,"Total Amounts Deducted from Taxable Income",null,null,null,{"$f":"SUM(O31:O43)","v":0},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Projected Taxable Income/(Loss) before Tax Planning",null,null,null,{"$f":"ROUNDDOWN(O28-O44,0)","v":0}]
[]
[null,null,null,"Method Used to Project Profit/(Loss) for the Remaining Period"]
[null,null,null," Annualise Part-Year Profit",{"$f":"E42/(E11-E10+1)*T13","v":0}]
[null,null,null," Transfer from Worksheet",{"$f":"'Projection Worksheet'!D52","v":0}]
[null,null,null," Summary as Shown Below"]
[null,null,null,"Projected Income"]
[null,null,null,"Less Projected Expenses"]
[null,null,null,"Projected Profit",{"$f":"E51-E52","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taxpayer Types"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Resident"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non-Resident"]
[null,null,null,"ESTIMATE OF TAX PAYABLE BEFORE TAX PLANNING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Minor"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non-Res Minor",null,null,null,null,null,null,null,null,null,"Add to Tax Payable"]
[null,null,null,null,"Taxpayer","Residents Situation",null,null,null,"Taxable","Other","Taxable","Tax on","Less ","Tax Payable",null,null,null,"Taxable Profit","Company",null,null,null,null,"Situation",null,null,null,null,"Mcare Thres","Taxable Income Before Tax Planning",null,null,null,"Taxable Income After Tax Planning"]
[null,null,null,{"$f":"CONCATENATE(T15,T16,T17,T18,T19)","v":"Owner(s)' or Beneficiaries' Names"},"Type","F","P","S","H","Profit","Income","Income","Taxable Inc","Tax Credits","(Refund)",null,null,null,"You can account for any part of the taxable profit which will have a zero tax rate in the hands of the owner(s) or beneficiaries by selecting \"Non-Taxable\" as the taxpayer type.","Company SBE",null,null,null,null,"Married","Pensioner","Mcare Surch","HELP",null,null,"Mcare Levy","Mcare Surch","HELP","Total","Mcare Levy","Mcare Surch","HELP","Total"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"J61+K61","v":0},{"$f":"IF(L61>0,IF(AND(E61=\"Resident\",L61>ResidentTaxFree),VLOOKUP(L61,Residents,3,TRUE)+(L61-VLOOKUP(L61,Residents,1,TRUE))*(VLOOKUP(L61,Residents,4,TRUE)),0)-IF(AND(E61=\"Resident\",L61>ResidentTaxFree,L61<LitoLow+1),LitoOffset,0)-IF(AND(E61=\"Resident\",L61>ResidentTaxFree,L61>LitoLow,L61<LitoHigh),LitoOffset-((L61-LitoLow)*LitoPhaseOut),0)+IF(E61=\"Non-Resident\",VLOOKUP(L61,NonResidents,3,TRUE)+(L61-VLOOKUP(L61,NonResidents,1,TRUE))*(VLOOKUP(L61,NonResidents,4,TRUE)),0)+IF(AND(E61=\"Minor\",L61>MinorsTaxFree),(L61*$W$84)-IF(L61<LitoLow+1,LitoOffset,0)-IF(AND(L61>LitoLow,L61<LitoHigh),LitoOffset-((L61-LitoLow)*LitoPhaseOut),0),0)+IF(E61=\"Non-Res Minor\",IF(L61<=$U$87,L61*$W$87,0)+IF(AND(L61>$U$87,L61<$T$89),$V$88+(L61-$T$88)*$W$88,0)+IF(L61>$U$88,L61*$W$89,0),0)+IF(E61=\"Company\",L61*Companies,0)+IF(E61=\"Company SBE\",L61*CompaniesSBE,0)+IF(E61=\"Resident\",AH61,0),0)","v":0},null,{"$f":"M61-N61","v":0},null,null,null,null,"Non-Taxable",null,null,null,null,false,false,false,false,null,{"$f":"IF(AND(Y61=TRUE,Z61=TRUE),MedicareThreshPensionerFamily,0)+IF(AND(Y61=TRUE,Z61=FALSE),MedicareThresFamilies,0)+IF(AND(Y61=FALSE,Z61=TRUE),MedicareThreshPensionerSingle,0)+IF(AND(Y61=FALSE,Z61=FALSE),MedicareThreshSingle,0)","v":21655},{"$f":"IF(L61>AD61,L61*MedicareRate,0)","v":0},{"$f":"IF(AA61=TRUE,L61*MedicareSurchargeRate,0)","v":0},{"$f":"IF(AB61=TRUE,L61*VLOOKUP(L61,Help,4,TRUE),0)","v":0},{"$f":"SUM(AE61:AG61)","v":0},{"$f":"IF(L98>AD61,L98*MedicareRate,0)","v":0},{"$f":"IF(AA61=TRUE,L98*MedicareSurchargeRate,0)","v":0},{"$f":"IF(AB61=TRUE,L98*VLOOKUP(L98,Help,4,TRUE),0)","v":0},{"$f":"SUM(AI61:AK61)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0,0,null,{"$f":"M62-N62","v":0},null,null,null,null,null,null,null,null,null,false,false,false,false,null,21655,0,0,0,0,0,0,0,{"$f":"SUM(AI62:AK62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0,0,null,0,null,null,null,null," Tax Rates",null,null,null,null,false,false,false,false,null,21655,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,0,0,null,0,null,null,null,null,"Residents 2018",null,null,null,null,false,false,false,false,null,21655,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,0,0,null,0,null,null,null,null,0,18200,0,0]
[null,null,null,null,null,null,null,null,null,null,null,0,0,null,0,null,null,null,null,{"$f":"U65+1","v":18201},37000,0,0.19,null,false,false,false,false,null,21655,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,0,0,null,0,null,null,null,null,{"$f":"U66+1","v":37001},87000,3572,0.32500000000000001,null,false,false,false,false,null,21655,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,0,0,null,0,null,null,null,null,{"$f":"U67+1","v":87001},180000,19822,0.37,null,false,false,false,false,null,21655,0,0,0,0,0,0,0,{"$f":"SUM(AI68:AK68)","v":0}]
[null,null,null,null,null,null,null,null,"Taxable Profit Allocated",{"$f":"ROUNDDOWN(SUM(J61:J68),0)","v":0},null,null,null,"Total Tax Payable Before Tax Planning",{"$f":"SUM(O61:O68)","v":0},null,null,null,null,{"$f":"U68+1","v":180001},null,54232,0.45]
[null,null,null,null,null,null,null,null,{"$f":"IF(J70<>0,\"Unallocated Taxable Profit\",\"\")","v":""},{"$f":"O45-J69","v":0},null,null,null,null,null,null,null,null,null,"Low Income Tax Offset (residents only) for 2018"]
[null,null,null,{"$f":"D108","v":"NOTE:  Personal income tax calculations include the standard tax-free threshold with allowance for the low income, but no other, tax offset.  Tax also includes Medicare levy and surcharge where applicable, the latter using the tier 3 rate of the levy, and without increased thresholds for children where applicable.  Repayments on any HELP/TSL debt where applicable uses taxable income and not Repayment Income.  Medicare levy is calculated at the full rate for singles, families or pensioners as applicable from the lower threshold (i.e. no shade-in calculations are made)."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offset Amount",null,null,445]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax free with LITO",null,null,{"$f":"U65+(LitoOffset/W66)","v":20542.105263157893}]
[null,null,null,"TAX PLANNING MEASURES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Offset",null,null,37000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No Offset",null,null,66667]
[null,null,null,"Projected Taxable Income/Net Income/(Loss) Before Tax Planning",null,null,null,null,null,{"$f":"O45","v":0},null,null,null,null,null,null,null,null,null,"Phase-out Rate",null,null,1.4999999999999999E-2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non-Residents 2018"]
[null,null,null,"Description of Tax Planning Measure",null,null,null,null,null,null,"Comments",null,null,null,null,null,null,null,null,0,87000,0,0.32500000000000001]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Planning",{"$f":"U77+1","v":87001},180000,28275,0.37]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Use this section to show alternatives to paying personal tax this year on the above projected profit.  Any tax saved or deferred will be calculated below.\n\nAdditional deductible superannuation contributions should be shown in the section below.",{"$f":"U78+1","v":180001},null,62685,0.45]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Resident Minors - assumed 2018 rates based on 2017"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,416,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U82+1","v":417},1307,0,0.68]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U83+1","v":1308},null,0,0.45]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax free with LITO",416]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non-Resident Minors - assumed 2018 rates based on 2017"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,416,0,0.34499999999999997]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U87+1","v":417},663,{"$f":"U87*W87","v":143.51999999999998},0.68]
[null,null,null,"Total Deduction for Tax Planning Measures",null,null,null,null,null,{"$f":"SUM(J78:J88)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"U88+1","v":664},null,0,0.45]
[null,null,null,"Projected Taxable Income/Net Income/(Loss) After Tax Planning",null,null,null,null,null,{"$f":"ROUNDDOWN(J75-J89,0)","v":0},null,null,null,null,null,null,null,null,null,"Companies 2018"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Standard (full) rate",null,null,0.3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Base rate entity",null,null,0.27500000000000002]
[null,null,null,"ESTIMATE OF TAX PAYABLE AFTER TAX PLANNING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Superannuation Funds 2018"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Flat rate for all superannuation funds",null,null,0.15]
[null,null,null,null,"Taxpayer","Residents Situation",null,null,null,"Taxable","Other","Taxable","Tax on","Less ","Tax Payable",null,null,null,null,"Medicare 2018 (from PAYG withholding schedule)"]
[null,null,null,{"$f":"D60","v":"Owner(s)' or Beneficiaries' Names"},"Type","F","P","S","H","Profit","Income","Income","Taxable Inc","Tax Credits","(Refund)",null,null,null,null,"Levy rate",null,null,0.02]
[null,null,null,"Additional Deductible Superannuation Contributions",null,null,null,null,null,null,null,{"$f":"J97","v":0},{"$f":"L97*0.15","v":0},null,{"$f":"M97","v":0},null,null,null,"Taxable Profit","Threshold - single",null,null,21655]
[null,null,null,{"$f":"D61","v":0},0,{"$f":"IF(AND(Y61=TRUE,$E98=\"Resident\"),\"Y\",\"\")","v":""},{"$f":"IF(AND(Z61=TRUE,$E98=\"Resident\"),\"Y\",\"\")","v":""},{"$f":"IF(AND(AA61=TRUE,$E98=\"Resident\"),\"Y\",\"\")","v":""},{"$f":"IF(AND(AB61=TRUE,$E98=\"Resident\"),\"Y\",\"\")","v":""},{"$f":"J61","v":0},{"$f":"K61","v":0},{"$f":"J98+K98","v":0},{"$f":"IF(L98>0,IF(AND(E98=\"Resident\",L98>ResidentTaxFree),VLOOKUP(L98,Residents,3,TRUE)+(L98-VLOOKUP(L98,Residents,1,TRUE))*(VLOOKUP(L98,Residents,4,TRUE)),0)-IF(AND(E98=\"Resident\",L98>ResidentTaxFree,L98<LitoLow+1),LitoOffset,0)-IF(AND(E98=\"Resident\",L98>ResidentTaxFree,L98>LitoLow,L98<LitoHigh),LitoOffset-((L98-LitoLow)*LitoPhaseOut),0)+IF(E98=\"Non-Resident\",VLOOKUP(L98,NonResidents,3,TRUE)+(L98-VLOOKUP(L98,NonResidents,1,TRUE))*(VLOOKUP(L98,NonResidents,4,TRUE)),0)+IF(AND(E98=\"Minor\",L98>MinorsTaxFree),(L98*$W$84)-IF(L98<LitoLow+1,LitoOffset,0)-IF(AND(L98>LitoLow,L98<LitoHigh),LitoOffset-((L98-LitoLow)*LitoPhaseOut),0),0)+IF(E98=\"Non-Res Minor\",IF(L98<=$U$87,L98*$W$87,0)+IF(AND(L98>$U$87,L98<$T$89),$V$88+(L98-$T$88)*$W$88,0)+IF(L98>$U$88,L98*$W$89,0),0)+IF(E98=\"Company\",L98*Companies,0)+IF(E98=\"Company SBE\",L98*CompaniesSBE,0)+IF(E98=\"Resident\",AL61,0),0)","v":0},{"$f":"N61","v":0},{"$f":"M98-N98","v":0},null,null,null,"Show amounts of taxable profit after tax planning to be allocated to the owner(s) or beneficiaries.  Amounts allocated before tax planning have been automatically transferred to these fields but need to be changed to ensure that the total taxable profit  allocated agrees with the projected profit after tax planning.","Threshold - families",null,null,36541]
[null,null,null,0,0,{"$f":"IF(AND(Y62=TRUE,$E99=\"Resident\"),\"Y\",\"\")","v":""},{"$f":"IF(AND(Z62=TRUE,$E99=\"Resident\"),\"Y\",\"\")","v":""},{"$f":"IF(AND(AA62=TRUE,$E99=\"Resident\"),\"Y\",\"\")","v":""},{"$f":"IF(AND(AB62=TRUE,$E99=\"Resident\"),\"Y\",\"\")","v":""},{"$f":"J62","v":0},0,{"$f":"J99+K99","v":0},0,{"$f":"N62","v":0},{"$f":"M99-N99","v":0},null,null,null,null,"Threshold - single pensioner",null,null,34244]
[null,null,null,0,0,"","","","",0,0,0,0,0,0,null,null,null,null,"Threshold - family pensioner",null,null,47670]
[null,null,null,0,0,"","","","",0,0,0,0,0,0,null,null,null,null,"Medicare Surcharge 2018"]
[null,null,null,0,0,"","","","",0,0,0,0,0,0,null,null,null,null,"Surcharge rate using Tier 3",null,null,1.4999999999999999E-2]
[null,null,null,0,0,"","","","",0,0,0,0,0,0,null,null,null,null,"HELP & TLS Repayments 2018"]
[null,null,null,0,0,"","","","",0,0,0,0,0,0,null,null,null,null,0,55873,null,0]
[null,null,null,0,0,"","","","",0,0,0,0,0,0,null,null,null,null,{"$f":"U104+1","v":55874},62238,null,0.04]
[null,null,null,null,null,null,null,null,"Taxable Profit Allocated",{"$f":"ROUNDDOWN(SUM(J97:J105),0)","v":0},null,null,null,"Total Tax Payable After Tax Planning",{"$f":"SUM(O97:O105)","v":0},null,null,null,null,{"$f":"U105+1","v":62239},68602,null,4.4999999999999998E-2]
[null,null,null,null,null,null,null,null,{"$f":"IF(J107<>0,\"Unallocated Taxable Profit\",\"\")","v":""},{"$f":"J90-J106","v":0},null,null,null,"Tax Saved or Deferred by Tax Planning",{"$f":"O69-O106","v":0},null,null,null,null,68603,72207,null,0.05]
[null,null,null,"NOTE:  Personal income tax calculations include the standard tax-free threshold with allowance for the low income, but no other, tax offset.  Tax also includes Medicare levy and surcharge where applicable, the latter using the tier 3 rate of the levy, and without increased thresholds for children where applicable.  Repayments on any HELP/TSL debt where applicable uses taxable income and not Repayment Income.  Medicare levy is calculated at the full rate for singles, families or pensioners as applicable from the lower threshold (i.e. no shade-in calculations are made).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72208,77618,null,5.5E-2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77619,84062,null,0.06]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,84063,88486,null,6.5000000000000002E-2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,88487,97377,null,7.0000000000000007E-2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,97378,103765,null,7.4999999999999997E-2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,103766,10000000,null,0.08]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U113+1","v":10000001},20000000]

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[]
[null,null,{"$f":"CONCATENATE(\"Income & Expense Projections \",\"for \",'Main Worksheet'!M1)","v":"Income & Expense Projections for Client Name"}]
[null,null,{"$f":"CONCATENATE(\"For the Period from \",TEXT('Main Worksheet'!E10, \"dd mmm yyyy\"),\" to \",TEXT('Main Worksheet'!E11, \"dd mmm yyyy\"))","v":"For the Period from 01 Jul 2017 to 31 Dec 2017"}]
[]
[null,null,null,null,null,null,"Instructions"]
[null,null,"Income",null,null,null,"You can change or delete all existing descriptions as they are provided for quick data entry purposes only.\n\nThe sort icons will sort each list in alphabetical order."]
[null,null,"Contracting"]
[null,null,"Professional Fees"]
[null,null,"Sales"]
[]
[]
[]
[null,null," Total Income ",{"$f":"SUBTOTAL(109,Income[Column1])","v":0}]
[]
[]
[]
[]
[null,null,"Less Expenses"]
[null,null,"Accounting "]
[null,null,"Advertising"]
[null,null,"Bank Charges"]
[null,null,"Computer Software & Supplies"]
[null,null,"Donations"]
[null,null,"Electricity & Gas"]
[null,null,"Freight & Cartage"]
[null,null,"Hire of Plant & Equipment"]
[null,null,"Insurance"]
[null,null,"Interest"]
[null,null,"Lease Payments"]
[null,null,"Materials & Supplies"]
[null,null,"Motor Vehicle Expenses"]
[null,null,"Postage"]
[null,null,"Printing & Stationery"]
[null,null,"Purchases"]
[null,null,"Rates & Land Taxes"]
[null,null,"Rent"]
[null,null,"Repairs & Maintenance"]
[null,null,"Salaries & Wages"]
[null,null,"Subcontractors"]
[null,null,"Subscriptions"]
[null,null,"Sundries"]
[null,null,"Superannuation"]
[null,null,"Telephone "]
[]
[]
[]
[null,null,"  Total Expenses  ",{"$f":"SUBTOTAL(109,Expenses[Column1])","v":0}]
[]
[]
[]
[]
[null,null,"Profit/(Loss) for the Period from 01 Jan 2018 to 30 Jun 2018",{"$f":"Income[[#Totals],[Column1]]-Expenses[[#Totals],[Column1]]","v":0}]