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Taxation

Company Director Penalty Regime – Important Changes

October 25th, 2012

As from 29 June 2012 company directors may be subject to automatic personal liability with respect to unpaid PAYG withholding and superannuation guarantee obligations. The changes apply retrospectively from the date of commencement of the legislation and will: expand the director penalty regime to include superannuation guarantee charge amounts meaning that directors will also beread more

Company Loss ‘Carry-Back’ Scheme

October 25th, 2012

Currently, businesses are able to carry forward tax losses to offset future taxable income and reduce future tax liabilities. Subject to meeting eligibility requirements, the new initiative will allow businesses to also carry back their tax losses to offset past taxable income and get a refund of income tax previously paid. The measures apply toread more

Taxable Payments Reporting for Building and Construction Industry

October 25th, 2012

If you are in the building and construction industry and you have an Australian Business Number (ABN), you may need to report certain payments you make to contractors for certain building and construction services. You need to report certain details in relation to the contractor to whom you make payments, including their ABN, name, addressread more

Private Health Insurance Rebate and Medicare Levy Surcharge Changes

October 25th, 2012

From 1 July 2012, access to the private health insurance rebate becomes means tested by reference to how much income an individual earns. Not all taxpayers will be entitled to the 30% rebate. Some higher income -earning taxpayers will be entitled to a lesser rebate amount and individuals and families whose income is higher thanread more

Government Grants for SME’s

October 25th, 2012

Creative Industries Can Obtain Grants of up to $20,000 The Australian Government’s Enterprise Connect Program has grant funds available for eligible businesses operating in creative industries, which include: Design Publishing Writing Architecture Photography Visual arts Television/Radio Advertising Film Performing arts Music Games Interactive Content Grants can help creative industry businesses improve their operations, productivity andread more

Warning – Review Your Super Contribution to Avoid Excess Tax Penalties

June 25th, 2012

Concessional superannuation contributions are employer contributions as part of the super guarantee or a salary sacrifice arrangement, or personal contributions for which you claim a tax deduction. There are limits on how much you are able to contribute as a concessional contribution. For this financial year the limits are $25,000 if under age 50 andread more

Tax Planning Pointers for Individual Tax Payers

June 25th, 2012

Zone Offset - record the number of days that you spend in Zone A or B, especially if you live in Zone B but spend some time in Zone A during the year. Private Health Insurance - from 1/7/12 the 30% private health insurance rebate will be income tested. High income earners should consider prepaying their privateread more

Tax Planning Pointers for Business 2012

June 25th, 2012

Small Business Entity Rules Small Business Entities - the small business entity rules apply to a sole trader, partnership, company or trust which has a group turnover of less than $2M in the previous year, or likely to be less than $2M in the current year. Depreciation Rules - if the asset costs less than $1,000 itread more

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