Income tax paid for 2014/2015 $2500

Dated 30/6/15 you would process a general journal entry debit 9-xxx Income tax payable $2500 cr 2-xxxx Income tax liability. When you pay the tax bill you would do a spend money for $2500 with the allocation account being the income tax liability account 2-xxxx.

The spend money entry for the payment of it will be dated when you paid the debt, ie this financial year.

Journal Entry at 30/6/15: (do the general journal entry for the tax liability as at 30/6/15, so that it appears in the profit and loss for that year)
9- 2000 - Income tax payable $2500 (DR)
2-1400 - Income tax liability $2500 (CR)

I have paid ATO $2500, then I enter:
Spend money at use the current date which I paid ATO
2-1400 - Income tax liability $2500 (DR)

The bond is capital in nature and not deductible in accordance with paragraph 8-1(2)(a) of the ITAA 1997. The payment does not relate to the daily activities of the business.

Dr Rental Bond Paid (Asset) Capital - tax code is n-t; you haven't bought anything.
Cr Bank
Deductibility of Bond for Rental Premises

It is very common for businesses to purchase major assets such as motor vehicles via a loan. They can use a commercial bank loan but often finance is “purchased” by way of either Hire Purchase or a Chattel Mortgage.

Chattel Mortgage - a mortgage on a movable item of property. Under a Chattel Mortgage a finance company lends money to the customer to purchase a car or other motor vehicle (the "chattel"), and the customer makes regular repayments.
It is called a “mortgage” because the financier retains the title of the item purchased until the final payment is received. The GST is claimable at the time of the purchase
The allowable depreciation and interest payments are tax deductible
The full amount of the purchase can be financed including an upfront deposit and/or trade-in

1. Nissan is purchased by business INVOICE:
Nissan $50,000
Stamp Duty $950
Registration $800
Insurance $500
Insurance Stamp Duty $45
GST $5,050

Deposit $5,000

Balance owing $52,345
-------------—-------------------

2. The Finance Company schedule could look like this INVOICE:
Nissan (amount payable) $52,345
Establishment Fee $400
Stamp Duty $160
Interest to pay $11,600

Total Loan Amount $64, 405

Repayment Details:
Residual Repayment $15,000
48 monthly repayments of $1,029.27
---------------------------------

3. Set up the following accounts (if not already created):
Deposit Paid (Current Asset) – no tax code
Nissan MV at Cost (Non-Current Asset) – apply capital expense including GST tax code
Chattel Mortgage (Motor Vehicle) (Non-Current Liability) – no tax code
Chattel Mortgage Interest Charges (Expense) – no tax code
Chattel Mortgage Fees & Charges (Expense) – tax code varies, could be be Free or GST inclusive
Nissan MV Registration (Expense) – apply GST Free tax code
Nissan MV Insurance (Expense) – apply GST inclusive tax code
Unexpired Term Interest (Non-Current Liability) – no tax code
-------------------------------

4. First enter a SPEND MONEY transaction to record the payment of the deposit:
Dr Nissan Deposit Paid (NT) $5,000
Cr Bank $5,000

Enter journal to record the purchase of the new vehicle (exclusive GST):
Dr Nissan - Nissan MV at cost (GST on Capital purchase) $50,000
Dr Stamp Duty - Nissan MV at cost (NT) $950
Dr Registration - Nissan MV Registration (Free) $800
Dr Insurance - Nissan MV Insurance (GST) $500
Dr Insurance Stamp Duty - Nissan MV Insurance (Free) $45
Dr Establishment Fee - Chattel Mortgage Fees & Charges (GST) $363.64
Dr Stamp Duty - Chattel Mortgage Fees & Charges (Free) $160
Dr Interest to pay - Unexpired Term Interest (NT) $11,600
Dr GST paid - GST $5,086.36
======================
$69,405

Cr Chattel Mortgage Liability (NT) $64,405
Cr Nissan Deposit Paid (NT) $5,000
======================
$69,405

purchase via a chattel mortgage

The disposal of a capital asset in Australia, in the course of carrying on your business, is a taxable sale and you are required to account for GST on that sale. This applies even if the asset was purchased before 1 July 2000 or the asset is sold to an individual who is not in business (a private sale).

https://www.ato.gov.au/Business/GST/In-detail/Rules-for-specific-transactions/Business-asset-transactions/GST-and-the-disposal-of-capital-assets/

Paid Parental Leave Scheme

I worked for a company which had to pay Parental Leave to one of its employee.

1. Each fortnight we got payment from Centerlink.  I had to download and print a letter from Centerlink to file in an employee folder for archiving purposes. 
2. The money were paid into the company account. In accounting software I created 3 new accounts:  Liability Account "Parental Leave Funds" (2 - other Liability), Income Account "Parental Leave Received" (8 - other Income) and Expense Account "Parental Leave Paid" (6 - Expense).
3. Each time the company got the money from Centerlink I credited the Liability Account. Entries: Bank - DR, Parental Leave Funds - CR. In MYOB Banking - Receive Money, Tax Inclusive.
4. Payroll category: I created a new Wages category: Parental Leave (it replaces Salary, thus place tick next to Salary). Also tick Override Wages Expense Account and Select the newly created Parental Leave Paid Account.
   Payroll category: Tick Exempt on Superannuation tab.
5. MYOB: Card of the employee - Payroll Details - Standard Pay - Parental Leave category to the amount that is to be paid each pay period. All the other fields - 0.
6. The money stays in the Liability account and needs to be cleared each time the payment is made. Entries: Parental Leave Funds - DR, Parental Leave Received - CR. In MYOB Accounts - Record Journal Entry. 
7. And the last but not the least, Once the employee returns to work, In MYOB open the employee card  and click Reset to Original Amounts (on top).

From 1 July 2011 a company should provide Paid Parental Leave to all eligible employees who have been with the company for 12 months or more prior to the expected date of the birth or adoption. For these long-term employees, the Family Assistance Office will advance funds direct to business. These funds are sent in three instalments or fortnightly over the 18 weeks. For employees who have been with the company less than 12 months, the Family Assistance Office will make the payments directly to them, unless the company chooses to do so. Employees can apply to the Family Assistance Office up to three months before the expected birth or adoption.