Taking these two incentives into account calculate the net


A car cost $45000 inclusive of gst. Option:1 Fully Amortizing loan with 10.25% per annum fixed. Option:2 Interest are precomputed at 10.25% per annum. Loan term for both option is 5 years. Customer wants to pay a down payment of 10% of car value and balloon 10% of the loan size.

a) how much to pay at the end of each month in both options?

b)The customer wants to accumulate the balloon amount by making an equal payment to a

savings account at the end of each month over the term of the finance (5 years). If the

savings account pays a fixed interest of 4.5% per annum over 5 years, how much she

has to deposit to the savings account each month? Taking this deposit into account,

what will be her total cash outflow (financial obligation) per month under both loan

arrangements?

c)According to the current taxation law, interests on hire-purchase loans are tax

deductible. So if the customer buys the car for her business, she is eligible to claim tax

refund for the interest paid on the hire purchase. Furthermore, if the vehicle is for

business use, the customer is also eligible to claim back the GST (10%) paid on the

purchase1

Taking these two incentives into account, calculate the net financial cost

(interests and fees net of tax deductions and GST claim) for the purchase of the vehicle

under pre-computed finance arrangements at the time of borrowing. Assume that the

customer purchases the vehicle at the beginning of a financial year while all tax

deductions and GST are claimable at the end of the financial year; the customer’s tax

rate is 30% and it will remain the same for the next 5 years and that the appropriate rate

for the customer to discount future cash flows is 4.5% p.a. fixed for five years.

 

d)Also calculate the financial cost under the consumer loan (amortizing) arrangements.

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Managerial Accounting: Taking these two incentives into account calculate the net
Reference No:- TGS01234829

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