{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["First","Second","Third","Fourth","Business Expenses"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":0,"defined_names":6,"comments":5,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"First","index":0,"n_rows":100,"n_cols":16,"rows_kept":100,"cut":false,"hidden":false,"merged":[[9,1,9,9],[11,2,11,3],[12,2,12,3],[49,1,49,2],[17,5,17,9],[14,1,15,2],[35,1,35,2],[38,1,38,2],[39,1,39,2],[11,4,11,7],[23,1,23,5],[32,1,32,5],[34,1,34,2],[12,12,15,12],[21,12,24,12],[26,12,30,12],[26,1,26,2],[25,1,25,2],[28,1,28,2],[29,1,29,2],[32,12,45,12],[53,1,53,7],[60,12,65,12],[62,1,62,3],[63,1,63,3],[64,1,64,3],[101,1,112,9],[89,7,89,9],[90,7,90,9],[55,1,55,2],[56,1,56,2],[60,1,60,5],[87,7,87,9],[88,7,88,9],[70,1,70,5],[91,7,91,9]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"MAIN ENTITY",null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[null,"Reference",null,null,null,null,null,null,null,null,null,null,null,"N/A, not Insurable Income"]
[null,"Insured's Name"]
[null,null,null,null,null,"Current income",null,"Last EoFY",null,"Last EoFY-1"]
[null,"Period of Financial Documents:",null,"Date From"]
[null,null,null,"Date To"]
[]
[null,null,null,"Entity"]
[]
[null,"Income"]
[null,"Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[" A","Net Income",null,null,null,{"$f":"SUM(F20-F21)","v":0},null,{"$f":"SUM(H20-H21)","v":0},null,{"$f":"SUM(J20-J21)","v":0}]
[]
[null,"Deduction of non-insurable income (in full)"]
[]
[null,"Interest Received"]
[null,"Profit on Sale of an Asset"]
[null,"Insurance Recoveries - Capital Items"]
[null,"Dividends"]
[null,"Other Income"]
["- B","Total Deductions",null,null,null,{"$f":"SUM(F26:F30)","v":0},null,{"$f":"SUM(H26:H30)","v":0},null,{"$f":"SUM(J26:J30)","v":0}]
[]
[null,"Add Backs (in full)"]
[]
[null,"Depreciation"]
[null,"Donations"]
[null,"Related Party Income Split Salary"]
[null,"Related Party Income Split Super"]
[null,"Motor Vehicles"]
[null,"Loss on Sale of an Asset"]
[null,"Fines and Penalties"]
[null,"Income Protection Insurance premiums"]
[null,"Other expenses"]
[null,"Other expenses"]
[null,"Other expenses"]
["+ C","Total Add Backs",null,null,null,{"$f":"SUM(F35:F45)","v":0},null,{"$f":"SUM(H35:H45)","v":0},null,{"$f":"SUM(J35:J45)","v":0}]
[]
["= D","Total Adjusted Net Income For Entity",null,null,null,{"$f":"F22-F31+F46","v":0},null,{"$f":"H22-H31+H46","v":0},null,{"$f":"J22-J31+J46","v":0}]
[]
["x E","Ownership Interest (%)"]
[]
["= F","Life Insured's Share of Net Income ",null,null,null,{"$f":"F48*F50","v":0},null,{"$f":"H48*H50","v":0},null,{"$f":"J48*J50","v":0}]
[]
[null,"Add: Claimant Salary/Wages and Superannuation from this entity"]
[]
[null,"Salary/Director's Fees - EXCLUDING SUPER"]
[null,"SGC Superannuation"]
[null,"Additional superannuation cont"]
[null,"Total (excluding SGC)",null,null,null,{"$f":"F56+F58","v":0},null,{"$f":"H56+H58","v":0},null,{"$f":"J56+J58","v":0}]
[]
[null,"Other Supplementary (Entity) Income"]
[]
["2nd","Total net income 2nd entity",null,null,null,{"$f":"Second!F62","v":0},null,{"$f":"Second!H62","v":0},null,{"$f":"Second!J62","v":0}]
["3rd","Total net income 3rd entity",null,null,null,{"$f":"Third!F62","v":0},null,{"$f":"Third!H62","v":0},null,{"$f":"Third!J62","v":0}]
["4th","Total net income 4th entity",null,null,null,{"$f":"Fourth!F62","v":0},null,{"$f":"Fourth!H62","v":0},null,{"$f":"Fourth!J62","v":0}]
[]
[null,"Total Other Income",null,null,null,{"$f":"SUM(F63:F65)+F59","v":0},null,{"$f":"SUM(H63:H65)+H59","v":0},null,{"$f":"SUM(J63:J65)+J59","v":0}]
[]
[null,"Total Net Income for Period",null,null,null,{"$f":"F52+F67","v":0},null,{"$f":"H52+H67","v":0},null,{"$f":"J52+J67","v":0}]
[]
[]
[]
[null,"Salary / Wages"]
[null,"SGC Super"]
[null,"Fringe benefits "]
[null,"Total (excluding SGC)",null,null,null,{"$f":"SUM(F73+F75)","v":0},null,{"$f":"SUM(H73+H75)","v":0},null,0]
[]
[null,"Total income from all sources",null,null,null,{"$f":"SUM(F76+F69)","v":0},null,{"$f":"SUM(H76+H69)","v":0},null,0]
[]
[]
[null,"Working hours:"]
[]
[null,"Total Insurable Income",null,null,null,{"$f":"IF($C$81<=50, F78, (F78/$C$81)*50)","v":0},null,{"$f":"IF($C$81<=50, H78, (H78/$C$81)*50)","v":0},null,0]
[]
[]
[null,"Insurable annual income",null,null,null,{"$f":"MIN(F78,IF(OR(AND(F97>=20000,F98>=0.2),AND(F97<=-10000,F98<=-0.1)),SUM(F83:J83)/(COUNTIF(F83:J83,\">0\")),F83))","v":0},null,null,null,null,null,null," "]
[]
[null,"Replacement Ratios - Standard Long Term Benefits",null,null,null,null,null,"Replacement ratio:"]
[null,"70% of first $300,000",null,null,null,{"$f":"IF(F86>300000, 300000*70%, F86*70%)","v":0},null,"First $300,000 @ 70%"]
[null,"50% of next $200000",null,null,null,{"$f":"(IF(F86>500000,200000,IF(F86<=300000,0,F86-300000))*0.5)","v":0},null,"300.001 - 500,000 @50%"]
[null,"25% of balance",null,null,null,{"$f":"IF(F86<500000, 0, (F86-500000))*0.25","v":0},null,"500,001 - 550,000 @ 25%"]
[null,"Annualised maximum monthly benefit",null,null,null,{"$f":"SUM(F89:F91)","v":0},null,"(product maximum $30,000 pm)"]
[null,"Maximum Monthly Benefit",null,"OR",null,{"$f":"F92/12","v":0}]
[]
[]
[]
[null,"Change in income from last EoFY",null,null,null,{"$f":"F78-H78","v":0}]
[null,"Percentage of change in income ",null,null,null,{"$f":"IFERROR(F97/H78,\"No last EoFY income\")","v":"No last EoFY income"}]
[]
[null,"ADDITIONAL NOTES"]

{"sheet":"Second","index":1,"n_rows":76,"n_cols":15,"rows_kept":76,"cut":false,"hidden":false,"merged":[[60,12,65,12],[55,1,55,2],[56,1,56,2],[26,12,30,12],[28,1,28,2],[29,1,29,2],[32,1,32,5],[38,1,38,2],[39,1,39,2],[35,1,35,2],[49,1,49,2],[53,1,53,7],[34,1,34,2],[32,12,45,12],[12,12,15,12],[14,1,15,2],[17,5,17,9],[21,12,24,12],[23,1,23,5],[25,1,25,2],[26,1,26,2],[9,1,9,9],[11,2,11,3],[11,4,11,7],[12,2,12,3]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"SECOND ENTITY",null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[null,"Reference",null,null,null,null,null,null,null,null,null,null,null,"N/A, not Insurable Income"]
[null,"Insured's Name"]
[null,null,null,null,null,"Current income",null,"Last EoFY",null,"Last EoFY-1"]
[null,"Period of Financial Documents:",null,"Date From"]
[null,null,null,"Date To"]
[]
[null,null,null,"Entity"]
[]
[null,"Income"]
[null,"Expenses "]
[" A","Net Income",null,null,null,{"$f":"SUM(F20-F21)","v":0},null,{"$f":"SUM(H20-H21)","v":0},null,{"$f":"SUM(J20-J21)","v":0}]
[]
[null,"Deduction of non-insurable income (in full)"]
[]
[null,"Interest Received"]
[null,"Profit on Sale of an Asset"]
[null,"Insurance Recoveries - Capital Items"]
[null,"Dividends"]
[null,"Other Income"]
["- B","Total Deductions",null,null,null,{"$f":"SUM(F26:F30)","v":0},null,{"$f":"SUM(H26:H30)","v":0},null,{"$f":"SUM(J26:J30)","v":0}]
[]
[null,"Add Backs (in full)"]
[]
[null,"Depreciation"]
[null,"Donations"]
[null,"Related Party Income Split Salary"]
[null,"Related Party Income Split Super"]
[null,"Motor Vehicles"]
[null,"Loss on Sale of an Asset"]
[null,"Fines and Penalties"]
[null,"Income Protection Insurance premiums"]
[null,"Other expenses"]
[null,"Other expenses"]
[null,"Other expenses"]
["+ C","Total Add Backs",null,null,null,{"$f":"SUM(F35:F45)","v":0},null,{"$f":"SUM(H35:H45)","v":0},null,{"$f":"SUM(J35:J45)","v":0}]
[]
["= D","Total Adjusted Net Income For Entity",null,null,null,{"$f":"F22-F31+F46","v":0},null,{"$f":"H22-H31+H46","v":0},null,{"$f":"J22-J31+J46","v":0}]
[]
["x E","Ownership Interest (%)"]
[]
["= F","Life Insured's Share of Net Income ",null,null,null,{"$f":"F48*F50","v":0},null,{"$f":"H48*H50","v":0},null,{"$f":"J48*J50","v":0}]
[]
[null,"Add: Claimant Salary/Wages and Superannuation from this entity"]
[]
[null,"Salary/Director's Fees - EXCLUDING SUPER"]
[null,"SGC Superannuation"]
[null,"Additional superannuation cont"]
[null,"Total (excluding SGC)",null,null,null,{"$f":"F56+F58","v":0},null,{"$f":"H56+H58","v":0},null,{"$f":"J56+J58","v":0}]
[]
[]
[null,"Total Net Income for Period",null,null,null,{"$f":"F52+F59","v":0},null,{"$f":"H52+H59","v":0},null,0]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null," "]

{"sheet":"Third","index":2,"n_rows":76,"n_cols":15,"rows_kept":76,"cut":false,"hidden":false,"merged":[[60,12,65,12],[49,1,49,2],[53,1,53,7],[55,1,55,2],[56,1,56,2],[32,12,45,12],[26,1,26,2],[26,12,30,12],[28,1,28,2],[29,1,29,2],[38,1,38,2],[39,1,39,2],[34,1,34,2],[35,1,35,2],[32,1,32,5],[9,1,9,9],[11,2,11,3],[11,4,11,7],[12,2,12,3],[25,1,25,2],[12,12,15,12],[14,1,15,2],[17,5,17,9],[21,12,24,12],[23,1,23,5]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"THIRD ENTITY",null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[null,"Reference",null,null,null,null,null,null,null,null,null,null,null,"N/A, not Insurable Income"]
[null,"Insured's Name"]
[null,null,null,null,null,"Current income",null,"Last EoFY",null,"Last EoFY-1"]
[null,"Period of Financial Documents:",null,"Date From"]
[null,null,null,"Date To"]
[]
[null,null,null,"Entity"]
[]
[null,"Income"]
[null,"Expenses "]
[" A","Net Income",null,null,null,{"$f":"SUM(F20-F21)","v":0},null,{"$f":"SUM(H20-H21)","v":0},null,{"$f":"SUM(J20-J21)","v":0}]
[]
[null,"Deduction of non-insurable income (in full)"]
[]
[null,"Interest Received"]
[null,"Profit on Sale of an Asset"]
[null,"Insurance Recoveries - Capital Items"]
[null,"Dividends"]
[null,"Other Income"]
["- B","Total Deductions",null,null,null,{"$f":"SUM(F26:F30)","v":0},null,{"$f":"SUM(H26:H30)","v":0},null,{"$f":"SUM(J26:J30)","v":0}]
[]
[null,"Add Backs (in full)"]
[]
[null,"Depreciation"]
[null,"Donations"]
[null,"Related Party Income Split Salary"]
[null,"Related Party Income Split Super"]
[null,"Motor Vehicles"]
[null,"Loss on Sale of an Asset"]
[null,"Fines and Penalties"]
[null,"Income Protection Insurance premiums"]
[null,"Other expenses"]
[null,"Other expenses"]
[null,"Other Expenses"]
["+ C","Total Add Backs",null,null,null,{"$f":"SUM(F35:F45)","v":0},null,{"$f":"SUM(H35:H45)","v":0},null,{"$f":"SUM(J35:J45)","v":0}]
[]
["= D","Total Adjusted Net Income For Entity",null,null,null,{"$f":"F22-F31+F46","v":0},null,{"$f":"H22-H31+H46","v":0},null,{"$f":"J22-J31+J46","v":0}]
[]
["x E","Ownership Interest (%)"]
[]
["= F","Life Insured's Share of Net Income ",null,null,null,{"$f":"F48*F50","v":0},null,{"$f":"H48*H50","v":0},null,{"$f":"J48*J50","v":0}]
[]
[null,"Add: Claimant Salary/Wages and Superannuation from this entity"]
[]
[null,"Salary/Director's Fees - EXCLUDING SUPER"]
[null,"SGC Superannuation"]
[null,"Additional superannuation cont"]
[null,"Total (excluding SGC)",null,null,null,{"$f":"F56+F58","v":0},null,{"$f":"H56+H58","v":0},null,{"$f":"J56+J58","v":0}]
[]
[]
[null,"Total Net Income for Period",null,null,null,{"$f":"F52+F59","v":0},null,{"$f":"H52+H59","v":0},null,0]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null," "]

{"sheet":"Fourth","index":3,"n_rows":76,"n_cols":15,"rows_kept":76,"cut":false,"hidden":false,"merged":[[60,12,65,12],[53,1,53,7],[55,1,55,2],[56,1,56,2],[12,12,15,12],[14,1,15,2],[17,5,17,9],[21,12,24,12],[23,1,23,5],[26,12,30,12],[28,1,28,2],[29,1,29,2],[49,1,49,2],[26,1,26,2],[34,1,34,2],[35,1,35,2],[38,1,38,2],[39,1,39,2],[32,1,32,5],[32,12,45,12],[9,1,9,9],[11,2,11,3],[11,4,11,7],[12,2,12,3],[25,1,25,2]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"FOURTH ENTITY",null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[null,"Reference",null,null,null,null,null,null,null,null,null,null,null,"N/A, not Insurable Income"]
[null,"Insured's Name"]
[null,null,null,null,null,"Current income",null,"Last EoFY",null,"Last EoFY-1"]
[null,"Period of Financial Documents:",null,"Date From"]
[null,null,null,"Date To"]
[]
[null,null,null,"Entity"]
[]
[null,"Income"]
[null,"Expenses "]
[" A","Net Income",null,null,null,{"$f":"SUM(F20-F21)","v":0},null,{"$f":"SUM(H20-H21)","v":0},null,{"$f":"SUM(J20-J21)","v":0}]
[]
[null,"Deduction of non-insurable income (in full)"]
[]
[null,"Interest Received"]
[null,"Profit on Sale of an Asset"]
[null,"Insurance Recoveries - Capital Items"]
[null,"Dividends"]
[null,"Other Income"]
["- B","Total Deductions",null,null,null,{"$f":"SUM(F26:F30)","v":0},null,{"$f":"SUM(H26:H30)","v":0},null,{"$f":"SUM(J26:J30)","v":0}]
[]
[null,"Add Backs (in full)"]
[]
[null,"Depreciation"]
[null,"Donations"]
[null,"Related Party Income Split Salary"]
[null,"Related Party Income Split Super"]
[null,"Motor Vehicles"]
[null,"Loss on Sale of an Asset"]
[null,"Fines and Penalties"]
[null,"Income Protection Insurance premiums"]
[null,"Other expenses"]
[null,"Other expenses"]
[null,"Other expenses"]
["+ C","Total Add Backs",null,null,null,{"$f":"SUM(F35:F45)","v":0},null,{"$f":"SUM(H35:H45)","v":0},null,{"$f":"SUM(J35:J45)","v":0}]
[]
["= D","Total Adjusted Net Income For Entity",null,null,null,{"$f":"F22-F31+F46","v":0},null,{"$f":"H22-H31+H46","v":0},null,{"$f":"J22-J31+J46","v":0}]
[]
["x E","Ownership Interest (%)"]
[]
["= F","Life Insured's Share of Net Income ",null,null,null,{"$f":"F48*F50","v":0},null,{"$f":"H48*H50","v":0},null,{"$f":"J48*J50","v":0}]
[]
[null,"Add: Claimant Salary/Wages and Superannuation from this entity"]
[]
[null,"Salary/Director's Fees - EXCLUDING SUPER"]
[null,"SGC Superannuation"]
[null,"Additional superannuation cont"]
[null,"Total (excluding SGC)",null,null,null,{"$f":"F56+F58","v":0},null,{"$f":"H56+H58","v":0},null,{"$f":"J56+J58","v":0}]
[]
[]
[null,"Total Net Income for Period",null,null,null,{"$f":"F52+F59","v":0},null,{"$f":"H52+H59","v":0},null,0]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null," "]

{"sheet":"Business Expenses","index":4,"n_rows":61,"n_cols":22,"rows_kept":61,"cut":false,"hidden":false,"merged":[[9,1,9,13],[11,2,11,3],[11,4,11,9],[12,2,12,3],[12,16,15,16],[15,1,15,2],[14,5,14,7],[14,9,14,11],[14,13,14,15],[13,13,13,15],[13,9,13,11],[13,5,13,7],[61,1,72,15],[20,1,20,2],[21,1,21,2],[21,16,50,16],[23,1,23,2],[52,1,52,2],[60,1,60,15]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"BUSINESS EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[null,"Reference",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A, not Insurable Income"]
[null,"Insured's Name"]
[null,null,null,null,null,"Entity 1",null,null,null,"Entity 2",null,null,null,"Entity 3"]
[null,"Entity name"]
[null,null,null,null,null,"Year 1",null,"Year 2",null,"Year 1",null,"Year 2",null,"Year 1",null,"Year 2"]
[]
[]
[null,"Accounting fees"]
[null,"Advertising",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,"Audit fees"]
[null,"Bank fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,"Cleaning (fixed contracts only)"]
[null,"Computer costs (fixed support costs only)"]
[null,"Electricity"]
[null,"Filing fees"]
[null,"Gas"]
[null,"Heating"]
[null,"Hire of buisness plant and / or equipment"]
[null,"Insurance (Buisness Insurance Premums only (NOT IP)"]
[null,"Interest (business only)"]
[null,"Lease costs (business equipment, vehicles (paid to 3rd party)"]
[null,"Legal fees (fixed and regular only)"]
[null,"Loan repayments (minimum capital repayments only)"]
[null,"Motor vehicle (registration, insurance, leasing costs only)"]
[null,"Printing, Postage, Stationary"]
[null,"Property rates / taxes"]
[null,"Registration ( Buinsess / Professional only)"]
[null,"Rent (paid to 3rd party)"]
[null,"Repairs and maintenance (fixed contract only)"]
[null,"Salary / Wages (non income generating employees only)"]
[null,"Security (fixed contract only)"]
[null,"Subscription (buinsess and professional only)"]
[null,"Superannuation (non income genertaing employees only)"]
[null,"Telephone"]
[null,"Water"]
[null,"Other (include details in additional notes)"]
[null,"Other (include details in additional notes)"]
[null,"Other (include details in additional notes)"]
[null,"Other (include details in additional notes)"]
["- B","Total Deductions",null,null,null,{"$f":"SUM(F19:F50)","v":0},null,{"$f":"SUM(H19:H50)","v":0},null,{"$f":"SUM(J19:J50)","v":0},null,{"$f":"SUM(L19:L50)","v":0},null,{"$f":"SUM(N19:N50)","v":0},null,{"$f":"SUM(P19:P50)","v":0},null,null,null,null,null," "]
[]
["x E","Ownership Interest (%)"]
[]
["= F","Life Insured's Share of Net Income ",null,null,null,{"$f":"IFERROR(SUM(F51*F53,H51*H53)/COUNTIF(F51:H51,\">0\")*F53,\"N/A\")","v":"N/A"},null,null,null,{"$f":"IFERROR(SUM(J51*J53,L51*L53)/COUNTIF(J51:L51,\">0\")*J53,\"N/A\")","v":"N/A"},null,null,null,{"$f":"IFERROR(SUM(N51*N53,P51*P53)/COUNTIF(N51:P51,\">0\")*N53,\"N/A\")","v":"N/A"}]
[]
[null,"Insurable annual business expenses",null,null,null,{"$f":"SUMIF(F55:N55,\">=0\")","v":0},null,null,null,null,null,null,null,null,null,null," "]
[]
[null,"Monthly Benefit ",null,null,null,{"$f":"IFERROR(F57/12,\"N/A\")","v":0},null,""]
[null,null,null,null,null,null,null,""]
[null,"ADDITIONAL NOTES"]