Are you a share trader or share investor?

Are you a share trader or share investor? It’s an important distinction as it can make a world of difference. Both declare dividends as income (with a tax credit for any imputation/franking credits).  However:- A share investor is assessed on realised gains (i.e. when a share is sold). Only 50% of the gain is assessed

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National Scam Awareness Week

No doubt you have heard through multiple channels that it is National Scam Awareness Week. Some of the stories that have come out this week have been frightening.  Perhaps the most alarming one was that the Commonwealth Bank stated that they are pulling down 50 fake web sites a week! One must be vigilant and

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How can I claim car travel?

In order to claim car travel in your personal Tax Return:- You (or your partner) must own the car. You must have undertaken a trip for either your business or your employer. You can claim under two methods:- Log book, or Cents per kilometre Tip You can use a log book kept for three months

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What is the depreciation limit?

What is the depreciation limit is a very good question as it has unclear for too long. It was all clear after 30th June 2023 that the instant asset write-off provisions for small businesses had ended.  It was great whilst it lasted (but noting the flip side that the proceeds from selling car fully written

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Can I deduct the cost of charging my electric vehicle?

This has become a common tax question.  And the answer is it depends whether you can deduct the cost of charging your electric vehicle. No claim is available if you claim work car expenses under the cents per kilometre method.  That is because the per kilometre rate takes into account charging costs. Electric charging costs

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Correctly claiming your home office expenses

With the start of a new financial year it is timely to explore how to correctly claiming your home office expenses. Can I claim home office expenses? Yes you can if:- You are undertaking genuine employment related activities, or Home is your sole base of operations (which includes employees who are not provided with an

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Can you benefit from catch-up super contributions?

It’s that time of year when people are looking for tax deductions.   The relatively new catch-up concessional contribution system may be ideal for some. Long gone are the days when contributions of more than $100,000 could be made into super. And now that the deducible contribution limit is just $27,500 it just doesn’t leave much

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2024 super co-contribution

Under the super co-contribution scheme, the government will contribute $1 for every $2 of personal contributions made by an employed or self employed person. The maximum government co-contribution is $500.  So if you wish to target the full $500, you will need to contribute $1,000. To be qualify, one must:- Be employed with their employer

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Tips and traps in the 2024 Federal Budget

So for the second year in a row we have a Federal Budget with few announcements and therein little of significance.  That said, there are a number of matters not publicly discussed within the Budget which need to be considered. The following examination of the 2024/25 Federal Budget is not a full analysis of all

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March super payment reminder

Friday 26th April is the end date for satisfying Super Guarantee (SG) super obligations for the March 2024 quarter. But as super clearing houses may take up to 8 days to pass the money through to the super fund, it means that processing and payment to the clearing house should be made no later than

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