Feb 05

Reconsidering Incorporated Contractors

Determining whether payments to a contractor are covered by the superannuation guarantee (‘SG’) regime can be a vexed and difficult exercise. Of particular interest is whether an incorporated contractor is automatically outside the scope of the SG regime, such that SG contributions are not required to be made on their... read more →
Feb 02

Employment termination payments

Employees who cease work with your business may be entitled to an employment termination payment (ETP). An ETP is a lump sum payment that must be made within 12 months of an employee’s termination to receive concessional tax rates. If the payment is made outside the12 month period, it is... read more →
Jan 28

Cancelling or transferring a business name

Those who sell their business or transfer part or all of their ownership are required to cancel or transfer their business name. Some instances where you may need to transfer your business name include: • if you are selling your business name or it has been sold • you are... read more →
Jan 25

Selling your business

To prevent a hefty tax bill and maximise profit, careful planning is required. Owners need to be mindful of the small business CGT breaks available to them, as they can reduce or eliminate the tax payable on the profit from the sale. Planning ahead is important, especially for those looking... read more →
Jan 18
Jan 12

Claiming tax deductions for your website

Designing, creating and maintaining a website for your business can be complicated. This is why many of today’s small businesses employ the services of a web developer and designer to take care of getting a website up and running since they don’t have time or expertise to be able to... read more →
Jan 11

Time To Reflect

Many people use the Christmas/New Year period to reflect on the year that has just passed, often in a blur, and begin thinking about the future and how to achieve their hopes and dreams. It is a good opportunity to reconsider financial strategies and goals. Below is a simple guide to... read more →
Jan 04

Tax-deductible overseas trips

Business owners and employees who travel internationally for business-related trips can claim travel expenses as a tax deduction. If the overseas travel is for personal and business-related purposes, the business-related portion can be claimed as a deduction. The documentation required to be maintained, should show the distinction between personal and... read more →
Dec 28

Applying for a tax withholding variation

If your negatively geared property is beginning to create some serious cash flow problems, there is a way you can access the large tax breaks it provides before the end of the financial year. Specifically structuring an investment property to take advantage of negative gearing is a popular strategy for... read more →
Dec 21

Is a company merger your ideal exit strategy?

With new business market saturation expected to occur over the next five years, businesses should consider whether a merger is their optimal exit strategy. Company mergers differ according to the industry function, the purpose of the transaction and the existing relationship, if any, between the companies. Mergers often require a... read more →