Jun 16

Claiming deductions for plant and equipment

The repeal of the Mineral Resources Tax by the Federal Government has resulted in the scaling back of capital allowance concessions from 1 January 2014.   Business owners should make sure they are aware of the changes. The capital allowances for small business entities this year end is:   •... read more →
Jun 06

Home based businesses

Businesses that are run from home can claim deductions on their tax return.   1. Cost of room’s utilities These claims must be apportioned and if the portion is based on anything other than the floor area the claim must be clearly documented.   2. Phone costs If a telephone... read more →
Jun 05

Employer penalties for unpaid Super

Employers who are not meeting their super obligations may lose the tax deduction they would normally receive for super contributions. They will also have to pay a superannuation guarantee charge to the ATO. From 1 July 2013 employers must be paying 9.25 percent of each eligible employee’s ordinary time earnings... read more →
Jun 04
Jun 03

Director liabilities – Update

This article focuses on director liabilities and we revisit two (2) old insolvency chestnuts relating to director exposure – insolvent trading and unreasonable director related transactions. Not again you say? Before you hit the delete button there’s been a little bit happening in these spaces worthy of a read. There are... read more →
May 30

Introduction of Stronger Super 2013/2014

The Federal Government has introduced a series of reforms, known as ‘Stronger Super.’ These reforms are set to deliver major changes to Australia’s superannuation system. Stronger Super will impact super funds, their members and employers. The aim of the reforms is to create a more efficient super system focused on... read more →
May 27

2014 year end tax tips

It is that time of year again and below are a number of 2014 year end tax tips that may assist you.   Bad debts   Bad debts are taxable sales that have been overdue for 12 months or more and have no chance of being recovered. It is important... read more →
May 24

2014 lodgement changes

From 1 April 2014 taxpayers will be required to provide their financial institution account (FIA) details when lodging fringe benefit tax returns.   From 1 July 2014 taxpayers will be doing the same for tax return lodgements, even if the details have been provided before.   These requirements were first... read more →
May 22

Tax tips for property investors

It is an ideal time for individuals to review their investment situation and take the opportunity to minimise their tax obligations.   Here is a list of tax tips for property investors:   1. Renovations by previous owner Individuals may be eligible for a deduction for depreciation on the cost... read more →
May 21

Super Guarantee Rate To Rise

In the Budget, the government announced the super guarantee rate will increase from 9.25% to 9.5% from 1 July 2014. The rate will remain at 9.5% until 30 June 2018 and then increase by 0.5 percentage points each year until it reaches 12%. For more information visit the ATO site:... read more →