‡ M M SSSS 1 77777 SELF MANAGED SUPERANNUATION FUND - ANNUAL RETURN 2017 MM MM S 11 7 01/07/2016 To 30/06/2017 M M M SSS 1 7 TFN 884 823 349 M M S 1 7 M M SSSS 11111 7 -------------------------------------------------------------------------------- 2 Name of SMSF TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND 3 Australian Business Number 36 826 616 462 -------------------------------------------------------------------------------- 4 Current Postal Address 3 Kelba Street North Balwyn VIC 3104 -------------------------------------------------------------------------------- 5 Annual return status Is this the first required return for a newly registered SMSF? N -------------------------------------------------------------------------------- 6 SMSF auditor SMSF auditor's name MR Boys Anthony William SMSF auditor number 100014140 Auditor's phone 0410 712708 Postal Address Superaudits P O Box 3376 Rundle Mall Adelaide SA 5000 Date audit was completed 30/06/2018 Was Part B of the audit report qualified? N -------------------------------------------------------------------------------- 7 Electronic fund transfer (EFT) A Financial institution details for super payments and tax refunds BSB number: 067167 Account Number: 11267119 Account Name: MEGHASHU SELF MANAGED SUPER FUND -------------------------------------------------------------------------------- TAXPAYER DECLARATION: I declare: (1) The information in this tax return is true and correct; and (2) I authorise my registered Tax Agent to lodge this tax return. Privacy The ATO is authorised by the Taxation Administration Act 1953 to request the provision of Tax File Numbers (TFNs). The ATO will use the TFNs to identify each taxpayer in the ATO's records. It is not an offence not to provide the TFNs. However, if the TFNs are not provided, it could increase the chance of delay or error in the assesment(s) provided. Taxpayer's Signature ......................................... Date .../.../.... Trustee's contact name: Ashutosh Gupta Telephone: 0400 400643 -------------------------------------------------------------------------------- TAX AGENT DECLARATION: I, Taxiz & Refunz declare that this tax return has been prepared in accordance with information supplied by my client. The client has signed the Electronic Lodgment Declaration and hereby authorised me to lodge the tax return. Agent's signature............................................ Date .../.../.... Agent's Telephone: 03 98598774 Client's reference: TRUSTE01 Contact name: Jim Shaw Agent's reference no: 47674007 P-2 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ ================================================================================ P-3 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ 8 Status of SMSF? | | Australian Superannuation Fund? |A Y | Fund benefit structure - Accumulation Fund |B A | Does the fund trust deed allow for the acceptance of the |C Y | Government Super Co-contribution and Low Income Super | | Contribution? | | | | 9 Was the fund wound up during the income year? | N | | | -------------------------------------------------------------------------------- 10 Exempt current pension income | | Did the fund pay an income stream to one or more members | N | in the income year? | | | | Did the fund have any other income that was assessable? | | -------------------------------------------------------------------------------- SECTION B Income | | | | 11 Income | | Did you have a CGT event during the year? |G Y | Have you applied an exemption or rollover? |M N | Net capital gain |A 0 | Gross rent and other leasing and hiring income |B | Gross interest |C 7 | Forestry managed investment scheme income |X | Gross foreign income |D1 | | Net foreign income |D |/ Australian franking credits from a New Zealand company |E | Transfers from foreign funds |F | Gross payments where ABN not quoted |H | Gross distribution from partnerships |I |/ Unfranked dividend amount |J 18 | Franked dividend amount |K 604 | Dividend franking credit |L 259 | Gross trust distributions |M | Assessable employer contributions |R1 | | plus Assessable personal contributions |R2 | | plus No-TFN-quoted contributions |R3 0 | | less Transfer of liability to life insurance|R6 | | Assessable contributions (R1 + R2 + R3 - R6) |R 0 | Other income |S | Assessable income due to changed status of fund |T | Net non-arms length private company dividend|U1 | | plus Net non-arms length trust distributions|U2 | | plus Net other non-arms length income |U3 | | Net non-arm's length income(subject to 47% tax rate) |U 0 | GROSS INCOME |W 888 |/ Exempt current pension income |Y | | | TOTAL ASSESSABLE INCOME |V 888 |/ | | -------------------------------------------------------------------------------- SECTION C Deductions and non-deductible expenses | | | | 12 Deductions and non-deductible expenses | | Interest expenses within Australia |A1 |A2 | Interest expenses overseas |B1 |B2 | Capital works expenditure |D1 |D2 | Deductions for decline in value of |E1 |E2 | depreciating assets | | | Insurance premiums-members |F1 |F2 | Death benefit increase |G1 | | SMSF auditor fee |H1 250 |H2 | P-4 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ Investment expenses |I1 259 |I2 | Management and administration expenses |J1 250 |J2 | Forestry managed investment scheme expense |U1 |U2 | Other amounts |L1 300 /O|L2 |/ Tax losses deducted |M1 | | TOTAL DEDUCTIONS |N 1059 | | TOTAL NON-DEDUCTIBLE EXPENSE | |Y | TOTAL SMSF EXPENSES | |Z 1059 | TAXABLE INCOME OR LOSS |O 171 |/L | | -------------------------------------------------------------------------------- P-5 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ SECTION D Income Tax Calculation Statement | | | | 13 Calculation statement | | Taxable income|A 0 |/ Tax on taxable income|T1 0.00| Tax on no-TFN quoted contributions|J 0.00| Gross tax|B 0.00| Foreign income tax |C1 | | | offset | | | | Rebates and tax |C2 | | | offsets | | | | Non-refundable non-carry forward tax offsets|C | SUBTOTAL|T2 0.00| Early stage venture |D1 | | | capital limited | | | | partnership offset | | | | Early stage investor |D2 | | | tax offsets | | | | Non-refundable carry forward tax offsets|D | SUBTOTAL|T3 0.00| Complying funds |E1 258.96| | | franking credits | | | | tax offset | | | | No-TFN tax offset |E2 | | | National rental |E3 | | | affordability | | | | scheme tax offset | | | | Exploration |E4 | | | credit tax offset | | | | Refundable tax offsets|E 258.96| TAX PAYABLE|T5 0.00| Section 102AAM interest charge|G | Credit for interest |H1 | | | on early payments | | | | amount of interest | | | | Credit for tax |H2 | | | withheld foreign | | | | residentwithholding | | | | (excluding CGs) | | | | Credit for tax |H3 0.00| | | withheld where ABN | | | | orTFN not quoted | | | | (non-individual) | | | | Credit for TFN |H5 | | | amounts withheld from| | | | payments from | | | | closely held trusts | | | | Credit for interest |H6 | | | on no-TFN tax offset | | | | Credit for foreign |H8 | | | resident capital gain| | | | withholding amounts | | | | Eligible credits|H 0.00| Remainder of refundable tax offsets|I 258.96| PAYG instalments raised|K | Supervisory levy|L 259.00| Supervisory levy adjustment for wound up funds|M | Supervisory levy adjustment for new funds|N | |--------------| AMOUNT DUE OR REFUNDABLE(-) T5+G-H-I-K+L-M+N |S 0.04| | | -------------------------------------------------------------------------------- SECTION E Losses | | P-6 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ | | 14 Losses | | Tax losses carried forward to later income years |U 652 | Net capital losses carried forward to later income years |V 45331 | | | -------------------------------------------------------------------------------- SECTION F & G member information | | | | MEMBER 1 | | Account status | O | Name MR Gupta | | ASHUTOSH | | Members TFN 411 707 893 | | Date of Birth | 25/09/1970 | Contributions | | OPENING ACCOUNT BALANCE | 40405.93| Employer Contributions |A | |--------------| ABN of principal employer A1 |97 072 941 943| |--------------| Personal contributions |B | CGT small business retirement exemption |C | CGT Small business 15-year exemption amount |D | Personal injury election |E | Spouse and child contributions |F | Other third party contributions |G | Assessable foreign superannuation fund amount |I | Non-assessable foreign superannuation fund amount |J | Transfer from reserve: assessable amount |K | Transfer from reserve: non-assessable amount |L | Contributions from non-complying funds and |T | previously non-complying funds | | Any other contributions (including Super Co-contributions |M | and Low Income Super Contributions) | | | | TOTAL CONTRIBUTIONS |N | Other transactions | | Allocated earnings or losses |O 10839.22|/ Inward rollovers and transfers |P | Outward rollovers and transfers |Q | Lump Sum payment |R1 |/ Income stream payment |R2 |/ | | CLOSING ACCOUNT BALANCE |S 51245.15| MEMBER 2 | | Account status | O | Name MRS GUPTA | | POONAM | | Members TFN 422 784 705 | | Date of Birth | 23/11/1972 | Contributions | | OPENING ACCOUNT BALANCE | 0.00| Employer Contributions |A | |--------------| ABN of principal employer A1 | | |--------------| Personal contributions |B | CGT small business retirement exemption |C | CGT Small business 15-year exemption amount |D | Personal injury election |E | Spouse and child contributions |F | P-7 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ Other third party contributions |G | Assessable foreign superannuation fund amount |I | Non-assessable foreign superannuation fund amount |J | Transfer from reserve: assessable amount |K | Transfer from reserve: non-assessable amount |L | Contributions from non-complying funds and |T | previously non-complying funds | | Any other contributions (including Super Co-contributions |M | and Low Income Super Contributions) | | | | TOTAL CONTRIBUTIONS |N | Other transactions | | Allocated earnings or losses |O 0.00|/ Inward rollovers and transfers |P | Outward rollovers and transfers |Q | Lump Sum payment |R1 |/ Income stream payment |R2 |/ | | CLOSING ACCOUNT BALANCE |S 0.00| -------------------------------------------------------------------------------- SECTION H Assets and Liabilities | | | | 15 ASSETS | | 15a Australian managed investments | | Listed trusts |A | Unlisted trusts |B | Insurance policy |C | Other managed investments |D | | | -------------------------------------------------------------------------------- 15b Australian direct investments | | Cash and term deposits |E 19551 | Debt securities |F | Loans |G | Listed shares |H 31694 | Unlisted shares |I | Australian residential real property |J1 | | Australian non-residential real property |J2 | | Overseas real property |J3 | | Australian shares |J4 | | Overseas shares |J5 | | Other |J6 | | Limited recourse borrowing arrangements |J | Non-residential real properties |K | Residential real properties |L | Collectables and personal use assets |M | Other assets |O | | | -------------------------------------------------------------------------------- 15c Overseas direct investments | | Overseas Shares |P | Overseas non-residential real property |Q | Overseas residential real property |R | Overseas managed investments |S | Other overseas assets |T | TOTAL AUSTRALIAN AND OVERSEAS ASSETS |U 51245 | | | -------------------------------------------------------------------------------- P-8 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ 15d In-house assets | | Did the fund have a loan to, lease to or investment in, |A | related parties (known as in-house assets) at the | | end of the income year? | | | | -------------------------------------------------------------------------------- 15e Limited recourse borrowing arrangements | | If the fund had an LRBA, were the LRBA borrowings from |A | a licensed financial institution? | | Did members or related parties of the fund use personal |B | guarantees or other security for the LRBA?? | | | | -------------------------------------------------------------------------------- 16 LIABILITIES | | Borrowings for limited recourse borrowing |V1 | | arrangements | | | Permissible temporary borrowings |V2 | | Other borrowings |V3 | | Borrowings |V | Total member closing account balances |W 51245 | Reserve accounts |X | Other liabilities |Y | TOTAL LIABILITIES |Z 51245 | | | -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- SECTION J: OTHER INFORMATION | | | | | | Family trust election status | | If the trust or fund has made, or is making, a family trust |A | election, enter the four digit income year specified of the | | election(for example, for the 2016-2017 year, write 2017). | | | | If revoking or varying a family trust election, print R for |B | revoke or V for variation, and complete the Family trust | | Family trust election, revocation or variation 2017. | | | | Interposed entity election status | | If the trust or fund has an existing election, write the |C | earliest income year specified. If the trust or fund is | | making one or more elections this year, write the earliest | | income year being specified and complete an Interposed | | entity election or revocation 2017 for each election. | | | | If revoking an interposed entity election, enter R and |D | complete the interposed entity election or revocation | | 2017. | | | | -------------------------------------------------------------------------------- P-9 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ SECTION K: DECLARATION TRUSTEE'S OR DIRECTOR'S DECLARATION I declare that current trustees and directors have authorised this annual return and it is documented as such in the SMSFs records. I have received the audit report and I am aware of any matters raised. I declare that the information on this annual return, including any attached schedules and additional documentation is true and correct. I also authorise the ATO to make any tax refunds to the nominated bank account (if applicable). ........................................... .................. Authorised trustees, directors or Date public officers signature Preferred trustee or director contact details Name : MR Gupta Ashutosh Phone : 0400 400643 Email : meghashu@hotmail.com Non individual trustee name ABN : Time taken to prepare and complete this return hrs P-10 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ SCHEDULE BW - Capital Gains Tax (CGT) schedule -------------------------------------------------------------------------------- 1 Current year capital gains and capital losses |Capital gain |Capital loss | |--------------|--------------| Shares in companies listed on an ASX |A 6612 |K 4080 | |--------------| | Total current year capital gains |J 6612 | | |--------------| | 2 Capital losses | | Total current year capital losses |A 4080 | Total current year capital losses applied |B 4080 | Total prior year net capital losses applied |C 2532 | |--------------| Total capital losses applied |E 6612 | |--------------| | | 3 Unapplied net capital losses carried forward | | Other net capital losses carried forward to later income |B 45331 | years | | | | 4 CGT discount | | Total CGT discount applied |A 0 | | | 6 Net capital gain | | Net capital gain |A 0 | | | P-11 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ SCHEDULE BP - Losses schedule -------------------------------------------------------------------------------- Part A - Losses carried forward to the 2017-2018 income year - excludes film losses 1. Tax losses carried forward to later income years | | Year of loss 2016-2017 |B 171 | 2015-2016 |C 481 | 2014-2015 |D | 2013-2014 |E | 2012-2013 |F | 2011-2012 and earlier income years |G | TOTAL |U 652 | | | 2. Net capital losses carried forward to later income years | | Year of loss 2016-2017 |H 0 | 2015-2016 |I 13877 | 2014-2015 |J 11743 | 2013-2014 |K 19394 | 2012-2013 |L 317 | 2011-2012 and earlier income years |M | TOTAL |V 45331 | -------------------------------------------------------------------------------- Part F - Tax losses reconciliation statement Balance of tax losses brought forward from prior year |A 481 | ADD Uplift of tax losses of designated infrastructure |D | project entities | | SUBTRACT Net forgiven amount of debt |C | ADD Tax loss included (if any) during current year |D 171 | SUBTRACT Tax loss carried back |K | ADD Tax loss amount from conversion of excess |E | franking offsets | | SUBTRACT Net exempt income |F | SUBTRACT Tax losses forgone |G | SUBTRACT Tax losses deducted |H | SUBTRACT Tax losses transferred out under S 170-A |I | Total tax losses carried forward to later income years |J 652 | P-12 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ CGT Worksheet (Summary) Indexed Discounted Other Gains Loss Assets ------------------------------------------------------------------------------------ Shares (ASX) 1469 5143 6612 4080 6612 4080 Total ============ ============ ------------------------------------------------------------------------------------ Worksheet. Asset - Shares in companies listed on an ASX ------------------------------------------------------------------------------------ Description: BDR=6000 shares @ 0.52= split as 1000 + 5000 Acquisition: 01/04/2014 Capital Proceeds: 3120 CGT event: 07/07/2016 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 2385| | 2385| | 2385| | | | | |--------| |--------| |--------| Total | | | 2385| | 2385| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | 3120| | | Cost base (CB) | | | 2385| | | Capital Gain | | Y| 735| | | ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 1000/4000 @ 0.57 01/04/2014 570 570 570 2 Description - Cost of 5000/7000 @ 0.355 14/10/2014 1775 1775 1775 3 Description - Buy cost of 5000 14/10/2014 20 20 20 4 Description - Sale cost 07/07/2016 20 20 20 ------------------------------------------------------------------------------------ 2385 2385 2385 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: BDR=7000 @ 0.33= one lot only Acquisition: 18/11/2016 Capital Proceeds: 2310 CGT event: 23/01/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 2560| | 2560| | 2560| | | | | |--------| |--------| |--------| Total | | | 2560| | 2560| | | ------------------------------------------------------------------------------------ Capital loss calculations Losses Reduced Cost Base| 2560| Proceeds| 2310| Capital loss| 250| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset P-13 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 7000 @ 0.36 18/11/2016 2520 2520 2520 2 Description - Buy cost 18/11/2016 20 20 20 3 Description - Sale cost 23/01/2017 20 20 20 ------------------------------------------------------------------------------------ 2560 2560 2560 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: BDR=3500 @ 0.315=2000+1500 Acquisition: 14/10/2014 Capital Proceeds: 1102 CGT event: 22/02/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 1270| | 1270| | 1270| | | | | |--------| |--------| |--------| Total | | | 1270| | 1270| | | ------------------------------------------------------------------------------------ Capital loss calculations Losses Reduced Cost Base| 1270| Proceeds| 1102| Capital loss| 168| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 2000/7000 @ 0,355 14/10/2014 710 710 710 2 Description - Cost of 1500/8500 @ 0.36 14/10/2014 540 540 540 3 Description - Sale cost 22/02/2017 20 20 20 ------------------------------------------------------------------------------------ 1270 1270 1270 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: BHP=165 shares @ 24.20being part 165/190 lot Acquisition: 19/11/2015 Capital Proceeds: 3993 CGT event: 17/05/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 3378| | 3378| | 3378| | | | | |--------| |--------| |--------| Total | | | 3378| | 3378| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | 3993| | | Cost base (CB) | | | 3378| | | Capital Gain | | Y| 615| | | ------------------------------------------------------------------------------------ P-14 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 165/190 @ 20.23 19/11/2015 3338 3338 3338 2 Description - Buy cost 19/11/2015 20 20 20 3 Description - Sale cost 17/05/2017 20 20 20 ------------------------------------------------------------------------------------ 3378 3378 3378 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: CBA=44 shares @ 76.80 being part 44/54 lot Acquisition: 02/09/2016 Capital Proceeds: 3379 CGT event: 21/11/2016 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 3164| | 3164| | 3164| | | | | |--------| |--------| |--------| Total | | | 3164| | 3164| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | | | 3379| Cost base (CB) | | | | | 3164| Capital Gain | | | | | 215| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 44/54 @ 71.00 02/09/2016 3124 3124 3124 2 Description - Buy cost 02/09/2016 20 20 20 3 Description - Sale cost 21/11/2016 20 20 20 ------------------------------------------------------------------------------------ 3164 3164 3164 -------------------------------------------------------------- ==================================================================================== P-15 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ ------------------------------------------------------------------------------------ Description: CBA=10 shares @ 83.50=part lot 10/54 Acquisition: 02/09/2016 Capital Proceeds: 835 CGT event: 04/01/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 730| | 730| | 730| | | | | |--------| |--------| |--------| Total | | | 730| | 730| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | | | 835| Cost base (CB) | | | | | 730| Capital Gain | | | | | 105| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 10/54 @ 71.00 02/09/2016 710 710 710 2 Description - Sale cost 04/01/2017 20 20 20 ------------------------------------------------------------------------------------ 730 730 730 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: CSL=30 shares @ 121.00= one lot Acquisition: 09/01/2017 Capital Proceeds: 3630 CGT event: 16/02/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 3151| | 3151| | 3151| | | | | |--------| |--------| |--------| Total | | | 3151| | 3151| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | | | 3630| Cost base (CB) | | | | | 3151| Capital Gain | | | | | 479| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 30 @ 103.70 09/01/2017 3111 3111 3111 2 Description - Buy cost 09/01/2017 20 20 20 3 Description - Sale cost 18/02/2017 20 20 20 ------------------------------------------------------------------------------------ 3151 3151 3151 -------------------------------------------------------------- ==================================================================================== P-16 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ ------------------------------------------------------------------------------------ Description: DCG=3250 shares @ 1.02= 750 + 2500 part lots Acquisition: 13/02/2013 Capital Proceeds: 3315 CGT event: 28/09/2016 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 4560| | 4560| | 4560| | | | | |--------| |--------| |--------| Total | | | 4560| | 4560| | | ------------------------------------------------------------------------------------ Capital loss calculations Losses Reduced Cost Base| 4560| Proceeds| 3315| Capital loss| 1245| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of part 750/1250 @ 2.40 13/02/2013 1800 1800 1800 2 Description - Cost of 2500 @ 1.08 31/08/2015 2700 2700 2700 3 Description - Buy cost of 750 13/02/2013 20 20 20 4 Description - Buy cost of 2500 31/08/2015 20 20 20 5 Description - Sell cost 28/09/2016 20 20 20 ------------------------------------------------------------------------------------ 4560 4560 4560 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: DCG=2700 @ 0.92=one lot Acquisition: 16/02/2017 Capital Proceeds: 2484 CGT event: 22/05/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 2497| | 2497| | 2497| | | | | |--------| |--------| |--------| Total | | | 2497| | 2497| | | ------------------------------------------------------------------------------------ Capital loss calculations Losses Reduced Cost Base| 2497| Proceeds| 2484| Capital loss| 13| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Buy cost of 2700@0.91 16/02/2017 2457 2457 2457 2 Description - Buy cost 16/02/2017 20 20 20 P-17 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ 3 Description - Sell cost 22/05/2017 20 20 20 ------------------------------------------------------------------------------------ 2497 2497 2497 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: GRY=13500 @ 0.22=part lot 3000 8500 Acquisition: 19/10/2012 Capital Proceeds: 2970 CGT event: 15/09/2016 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 3827| | 3827| | 3827| | | | | |--------| |--------| |--------| Total | | | 3827| | 3827| | | ------------------------------------------------------------------------------------ Capital loss calculations Losses Reduced Cost Base| 3827| Proceeds| 2970| Capital loss| 857| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 3000 @ 0.825 19/10/2012 2475 2475 2475 2 Description - Buy cost of 3000 19/10/2012 20 20 20 3 Description - Cost of 8500/20000 @ 0.125 19/10/2012 1062 1062 1062 4 Description - Cost of 2000/20000 @ 0.125 19/10/2012 250 250 250 5 Description - Sale cost 15/09/2016 20 20 20 ------------------------------------------------------------------------------------ 3827 3827 3827 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: LYC=1947 @ 0.12= part lot 19747/44247 Acquisition: 22/05/2014 Capital Proceeds: 2370 CGT event: 16/02/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 2251| | 2251| | 2251| | | | | |--------| |--------| |--------| Total | | | 2251| | 2251| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | 2370| | | Cost base (CB) | | | 2251| | | Capital Gain | | Y| 119| | | ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| P-18 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ ------------------------------------------------------------------------------------ 1 Description - Cost of 19747/44247 @ 0.113 22/05/2014 2231 2231 2231 2 Description - Sale cost 16/02/2017 20 20 20 ------------------------------------------------------------------------------------ 2251 2251 2251 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: MND=268 shares @ 11.50=part of 268/300 Acquisition: 24/08/2016 Capital Proceeds: 3082 CGT event: 03/01/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 2506| | 2506| | 2506| | | | | |--------| |--------| |--------| Total | | | 2506| | 2506| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | | | 3082| Cost base (CB) | | | | | 2506| Capital Gain | | | | | 576| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 268/300 @ 9.20 24/08/2016 2466 2466 2466 2 Description - Buy cost 24/08/2016 20 20 20 3 Description - sell cost 03/01/2017 20 20 20 ------------------------------------------------------------------------------------ 2506 2506 2506 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: SEA=20462 @ 0.225= 2 part lots 18462 + 20000 Acquisition: 09/10/2014 Capital Proceeds: 4604 CGT event: 04/01/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 4840| | 4840| | 4840| | | | | |--------| |--------| |--------| Total | | | 4840| | 4840| | | ------------------------------------------------------------------------------------ Capital loss calculations Losses Reduced Cost Base| 4840| Proceeds| 4604| Capital loss| 236| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 2000 @ 1.20 P-19 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ 09/10/2014 2400 2400 2400 2 Description - Cost to buy 09/10/2014 20 20 20 3 Description - Cost of 18462/38462 @ 0.13 09/10/2014 2400 2400 2400 4 Description - Sell cost 04/01/2017 20 20 20 ------------------------------------------------------------------------------------ 4840 4840 4840 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: SFK=170 @16.25= one lot Acquisition: 27/06/2016 Capital Proceeds: 2762 CGT event: 20/07/2016 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 2546| | 2546| | 2546| | | | | |--------| |--------| |--------| Total | | | 2546| | 2546| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | | | 2762| Cost base (CB) | | | | | 2546| Capital Gain | | | | | 216| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 170@14.74 27/06/2016 2506 2506 2506 2 Description - Buy cost 27/06/2016 20 20 20 3 Description - Sell cost 20/07/2016 20 20 20 ------------------------------------------------------------------------------------ 2546 2546 2546 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: SFK=180 @ 15.82=part of lot 180/215 Acquisition: 08/11/2016 Capital Proceeds: 2866 CGT event: 29/03/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 2612| | 2612| | 2612| | | | | |--------| |--------| |--------| Total | | | 2612| | 2612| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | | | 2866| Cost base (CB) | | | | | 2612| Capital Gain | | | | | 254| ------------------------------------------------------------------------------------ P-20 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 180/215 @ 14.29 08/11/2016 2572 2572 2572 2 Description - Buy cost 08/11/2016 20 20 20 3 Description - Sell cost 29/03/2017 20 20 20 ------------------------------------------------------------------------------------ 2612 2612 2612 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: SFR=600 shares @ 6.10=one lot Acquisition: 15/06/2016 Capital Proceeds: 3660 CGT event: 13/07/2016 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 3136| | 3136| | 3136| | | | | |--------| |--------| |--------| Total | | | 3136| | 3136| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | | | 3660| Cost base (CB) | | | | | 3136| Capital Gain | | | | | 524| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Buy cost of 600@5.16 15/06/2016 3096 3096 3096 2 Description - Buy cost 15/06/2016 20 20 20 3 Description - Sell cost 13/07/2016 20 20 20 ------------------------------------------------------------------------------------ 3136 3136 3136 -------------------------------------------------------------- ==================================================================================== P-21 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ ------------------------------------------------------------------------------------ Description: SFR=500 shares @ 6.86=part lot 500/600 Acquisition: 29/09/2016 Capital Proceeds: 3430 CGT event: 30/01/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 2645| | 2645| | 2645| | | | | |--------| |--------| |--------| Total | | | 2645| | 2645| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | | | 3430| Cost base (CB) | | | | | 2645| Capital Gain | | | | | 785| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 500/600 @ 5.21 29/09/2016 2605 2605 2605 2 Description - Buy cost 29/09/2016 20 20 20 3 Description - Sell cost 30/01/2017 20 20 20 ------------------------------------------------------------------------------------ 2645 2645 2645 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: WDR=300 @ 8.66=part lot 300/400 Acquisition: 02/08/2016 Capital Proceeds: 2598 CGT event: 24/08/2016 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 2260| | 2260| | 2260| | | | | |--------| |--------| |--------| Total | | | 2260| | 2260| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | | | 2598| Cost base (CB) | | | | | 2260| Capital Gain | | | | | 338| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 300/400 @ 7.40 02/08/2016 2220 2220 2220 2 Description - Buy cost 02/08/2016 20 20 20 3 Description - Sell cost 24/08/2016 20 20 20 ------------------------------------------------------------------------------------ 2260 2260 2260 -------------------------------------------------------------- P-22 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ ==================================================================================== ------------------------------------------------------------------------------------ Description: WOR=246 shares @ 11.29=part lots=146 + 100/40 Acquisition: 21/01/2014 Capital Proceeds: 2777 CGT event: 16/05/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 3255| | 3255| | 3255| | | | | |--------| |--------| |--------| Total | | | 3255| | 3255| | | ------------------------------------------------------------------------------------ Capital loss calculations Losses Reduced Cost Base| 3255| Proceeds| 2777| Capital loss| 478| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 146 @ 16.95 21/01/2014 2475 2475 2475 2 Description - Buy cost 21/01/2014 20 20 20 3 Description - Cost of 100/400 @ 7,40 21/01/2014 740 740 740 4 Description - Sell cost 16/05/2017 20 20 20 ------------------------------------------------------------------------------------ 3255 3255 3255 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: WSA=955 shares @ 3.00=one lot Acquisition: 05/05/2016 Capital Proceeds: 2865 CGT event: 27/09/2016 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 1930| | 1930| | 1930| | | | | |--------| |--------| |--------| Total | | | 1930| | 1930| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | | | 2865| Cost base (CB) | | | | | 1930| Capital Gain | | | | | 935| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 955 @ 2.00 05/05/2016 1910 1910 1910 2 Description - Sell cost 27/09/2016 20 20 20 ------------------------------------------------------------------------------------ 1930 1930 1930 P-23 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: WSA=1200 @ 3.14=one lot Acquisition: 14/10/2016 Capital Proceeds: 3768 CGT event: 04/01/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 3052| | 3052| | 3052| | | | | |--------| |--------| |--------| Total | | | 3052| | 3052| | | ------------------------------------------------------------------------------------ Capital gain calculations Indexed Discount Other Capital proceeds | | | | | 3768| Cost base (CB) | | | | | 3052| Capital Gain | | | | | 716| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 1200 @ 2.51 14/10/2016 3012 3012 3012 2 Description - Buy cost 14/10/2016 20 20 20 3 Description - Sell cost 04/01/2017 20 20 20 ------------------------------------------------------------------------------------ 3052 3052 3052 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: WSA=1300 sghares @ 2.24=part 200/1500 + 1100 Acquisition: 13/01/2017 Capital Proceeds: 2912 CGT event: 25/05/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 3497| | 3497| | 3497| | | | | |--------| |--------| |--------| Total | | | 3497| | 3497| | | ------------------------------------------------------------------------------------ Capital loss calculations Losses Reduced Cost Base| 3497| Proceeds| 2912| Capital loss| 585| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Buy cost 200/1500 @ 2.38 28/02/2017 476 476 476 2 Description - Buy cost 1100 @ 2.71 13/01/2017 2981 2981 2981 3 Description - Buy cost 13/01/2017 20 20 20 4 Description - Sell cost P-24 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ 25/05/2017 20 20 20 ------------------------------------------------------------------------------------ 3497 3497 3497 -------------------------------------------------------------- ==================================================================================== ------------------------------------------------------------------------------------ Description: WSA=1300 @ 2.22=part 1300/1500 lot Acquisition: 28/02/2017 Capital Proceeds: 2886 CGT event: 02/06/2017 ------------------------------------------------------------------------------------ Elements of Cost Base | Amount|deducted|CostBase|deducted| Reduced| Index|Index-CB ------------------------------------------------------------------------------------ Acquisition cost*1 | 3134| | 3134| | 3134| | | | | |--------| |--------| |--------| Total | | | 3134| | 3134| | | ------------------------------------------------------------------------------------ Capital loss calculations Losses Reduced Cost Base| 3134| Proceeds| 2886| Capital loss| 248| ------------------------------------------------------------------------------------ Acquisition cost of CGT asset |Line| Date | Amount|Deducted|CostBase|Deducted| Reduced| Index|Index-CB| ------------------------------------------------------------------------------------ 1 Description - Cost of 1300/1500 @ 2.38 28/02/2017 3094 3094 3094 2 Description - Buy cost 28/02/2017 20 20 20 3 Description - Sell cost 02/06/2017 20 20 20 ------------------------------------------------------------------------------------ 3134 3134 3134 -------------------------------------------------------------- ==================================================================================== Total Gains 6612 Total Losses 4080 ==================================================================================== 1 - Acquisition cost of CGT asset 2 - Incidental costs to acquire CGT asset 3 - Incidental costs relating to CGT event 4 - Costs of owning CGT asset 5 - Capital expenditure to increase CGT asset value, install or move it 6 - Capital costs to establish, preserve, defend title to or right over CGT asset P-25 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ Agent Notes and Other information not sent to the Tax Office -------------------------------------------------------------------------------- BALANCE SHEET AND MEMBERS BALANCE DATA 2016-17 ASSETS BANK C -CBA $ 19,551.24 SHARES $ 31,693.91 TOTAL ASSETS $ 51,245.15 REPRESENTED BY LIABILITIES MEMBERS BALANCES A GUPTA $ 51,245.15 P GUPTA $ 0.00 TOTAL LLIABILITIES $ 51,245.15 MEMBER BALANCE - A GUPTA B/F 01/07/2016 $ 40,631.64 plsu contns 0.00 Plus Increase 10,613.51 Balance 30/06/2017 $ 51,245.15 as at year end 30th June 2017 -------------------------------------------------------------------------------- P-26 MS 2017: TRUSTEE FOR MEGHASHU SELF MANAGED SUPER FUND TFN 884 823 349 ================================================================================ CLIENT ADDITIONAL WORKSHEET Description Amount Profit & Loss for year 30/06/2017 Income Bank Interest a/c Comsec 067167 1126 7119 7.68 Foreign inciome from trust Dividends income Unfranked 18.44 Franked 604.26 Imp credits 258.96 EXPENSES OF FUND Tax fee 2016 -250.00 Audit Fee 2016 -250.00 Commsec fees Ato levy 2016 -259.00 Admin expenses -300.00 Taxable income is therefore $ ( -169.68 ) Plus loss b/f 2016 year -481.00 So NIL tax due Tax Calcs are... Tax on ZERO ( Tax Loss $171)= Plus imp cres = $ ( 258.96 ) Plus PAYG paid = $( 0.00 ) Less ato levy = $ 259.00 net refund due= $ ( 0.04 ) ------------ Total -650.66