Archive for the ‘Business’

Guide to managing your tax debt

Sunday - February 28th, 2010

Information about what to do if you are having difficulty paying your tax. (more…)

 

Fringe benefits tax – a guide for employers

Monday - February 22nd, 2010

Comprehensive fringe benefits tax (FBT) information including how FBT works. (more…)

 

Non-commercial losses: evidentiary checklist

Monday - February 22nd, 2010

Do you make a loss from a business activity? 2. Do you carry on that activity as an individual, either alone or in partnership? If you answered yes to both of these questions then you must defer that loss, unless you meet certain conditions.
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Employee share schemes – information for employers

Sunday - February 14th, 2010

The tax law contains specific rules for the taxation of employee share scheme interests (ESS interests). (more…)

 

Taxation of financial arrangements (TOFA)

Sunday - February 7th, 2010

New rules have been introduced (TOFA rules) which modernise the tax treatment of gains and losses on financial arrangements. (more…)

 

Rental properties – claiming travel expenses deductions

Monday - February 1st, 2010

Generally, the cost of travel you incur to inspect or maintain rental properties or to collect rent is an allowable deduction. (more…)

 

PAYG income tax instalment

Monday - January 25th, 2010

You may receive an activity statement or an instalment notice to pay your PAYG income tax instalment. You can generally choose between two payment options, and you can vary your instalments in some circumstances.

You can lodge and pay electronically, by mail or in person, but you need to do it on time to avoid interest and penalties.

More Details

 

How to vary pay as you go (PAYG) instalments

Monday - January 25th, 2010

You can use this guide to vary your PAYG instalment amount or rate if you are one of three types of quarterly payers.

  • If you pay four instalments each year on the basis of gross domestic product (GDP) adjusted notional tax. You pay an amount we have recommended – option 1 on your activity statement.
  • If you pay two instalments each year on the basis of GDP adjusted notional tax. You pay an amount we have recommended – option 1 on your activity statement. You may be a primary producer or special professional.
  • If you pay instalments on the basis of instalment income. This is an instalment rate we have recommended that you use to work out the amount to pay based on your instalment income – option 2 on your activity statement.
  • More Details

 

Treasury considers tax breaks for older workers

Friday - January 22nd, 2010

Thursday 21 Jan 2010: ABC news reports that the Treasury Secretary Ken Henry is considering lower tax rates and benefit changes as part of the battle to persuade older Australians to stay in the work force.

More details for ABC News

 

What is the superannuation guarantee?

Monday - January 18th, 2010

A list of answered ‘frequently asked questions’ on super for employers.  (more…)