1 INDIVIDUALS LAWYERS GUIDE NAT SEGMENT AUDIENCE FORMAT PRODUCT ID Lawyers 2006 To help solicitors, articled clerks and other paralegals who are employees in the public and private sectors complete their tax return for 1 July June 2006 Covers: income you need to include deductions you can claim For more information visit
2 OUR COMMITMENT TO YOU We are committed to providing you with advice and information you can rely on. We make every effort to ensure that our advice and information is correct. If you follow advice in this publication and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it. However, we will not charge you a penalty or interest if you acted reasonably and in good faith. If you make an honest mistake when you try to follow our advice and you owe us money as a result, we will not charge you a penalty. However, we will ask you to pay the money, and we may also charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to. If you feel this publication does not fully cover your circumstances, please seek help from the Tax Office or a professional adviser. The information in this publication is current at May We regularly revise our publications to take account of any changes to the law, so make sure that you have the latest information. If you are unsure, you can check for a more recent version on our website at or contact us. HOW SELF-ASSESSMENT AFFECTS YOU Self-assessment means the Tax Office uses the information you give on your tax return and any related schedules and forms to work out your refund or tax liability. We do not take any responsibility for checking the accuracy of the details you provide, although our system automatically checks the arithmetic. Although we do not check the accuracy of your tax return at the time of processing, at a later date we may examine the details more thoroughly by reviewing specific parts, or by conducting an audit of your tax affairs. We also have a number of audit programs that are designed to continually check for missing, inaccurate or incomplete information. What are your responsibilities? It is your responsibility to lodge a tax return that is signed, complete and correct. Even if someone else including a tax agent helps you to prepare your tax return and any related schedules, you are still legally responsible for the accuracy of your information. What if you lodge an incorrect tax return? If you become aware that your tax return is incorrect, you must contact us straight away. Initiatives to complement self-assessment There are a number of systems and entitlements that complement self-assessment, including: the private ruling system (see below) the amendment system (if you find you have left something out of your tax return) your entitlement to interest on early payment or over-payment of a tax debt. Do you need to ask for a private ruling? If you are uncertain about how a tax law applies to your personal tax affairs, you can ask for a private ruling. To do this, complete a Private ruling application form (non-tax professionals) (NAT ), or contact us. Lodge your tax return by the due date, even if you are waiting for the response to your application. You may need to request an amendment to your tax return once you have received the private ruling. We publish all private rulings on our website. (Before we publish we edit the text to remove information that would identify you.) COMMONWEALTH OF AUSTRALIA 2006 This work is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from the Commonwealth available from the Attorney-General s Department. Requests and enquiries concerning reproduction and rights should be addressed to the Commonwealth Copyright Administration, Attorney-General s Department, Robert Garran Offices, National Circuit, Barton ACT 2600 or posted at PUBLISHED BY Australian Taxation Office Canberra May 2006
3 INTRODUCTION Lawyers 2006 is a simple summary of Taxation Ruling TR 95/9 Employee lawyers allowances, reimbursements and work-related deductions. This ruling provides information on tax deductions specifically for solicitors, articled clerks, law clerks and other paralegals who are employees in the public or private sector that is, employee lawyers. This guide explains the claims you can and cannot make by looking at the common expenses you might incur as an employee lawyer. It also includes information about some changes to the tax laws that have occurred since the ruling was issued for example, capital allowances. It will help you to work out what claims you can make. Use this guide with TaxPack 2006 to get your deduction claims right. When you sign your tax return, you are declaring that everything you have told us is true and that you have or you can get the written evidence you need to prove your claims. You are responsible for this proof even if you use a tax agent. Publications and services To find out how to get a publication referred to in this guide and for information about our other services, see the inside back cover. INCOME TaxPack 2006 questions 1 11 and TaxPack 2006 supplement questions deal with income. This section of the guide tells you how to include allowances, reimbursements and reportable fringe benefits on your tax return. Allowances If any allowance is shown as a separate amount on your payment summary, include it as income at item 2 on your tax return. Remember you cannot automatically claim a deduction just because you received an allowance. Read questions D1 to D5 in TaxPack 2006 to work out if you can claim a deduction. However, if you receive a reimbursement for car expenses worked out by reference to the distance travelled by the car or an allowance for car expenses, you must show the amount of the reimbursement or allowance as income at item 2 on your tax return. You may be able to claim car expenses in these circumstances. For guidance on the rules relating to deductions for car expenses, read the next page of this guide. Reportable fringe benefits If your employer provides certain fringe benefits exceeding $1,000 to you or your relatives, your employer is required to report the total grossed-up amount on your payment summary. You do not include this amount in your total income or loss amount and you do not pay income tax or Medicare levy on it. However, the total will be used in determining certain surcharges, deductions, tax offsets and other government benefits. Read question 9 in TaxPack 2006 for more information. WORK-RELATED DEDUCTIONS TaxPack 2006 questions D1 to D5 deal with work-related deductions. You can claim deductions for the work-related expenses you incurred while doing your job. The basic rules for claiming deductions are explained in TaxPack 2006 see the information pages at the beginning of the deductions section. Remember: If you are claiming a deduction for a work-related expense for which you received an allowance, include the amount of the allowance at item 2 on your tax return. If you incur an expense for both work and private purposes, you can claim a deduction only for the workrelated portion of your expense. If your work-related expense includes an amount of goods and services tax (GST), the GST is part of the total expense and is therefore part of your deduction. The remainder of this guide covers the common workrelated expenses incurred by employee lawyers and whether they can be claimed as work-related deductions. It will help you to answer the work-related deduction questions in TaxPack Reimbursements If your employer or any other person reimburses you for expenses you have actually incurred, the payment is called a reimbursement. Generally, you do not include a reimbursement as part of your income so you cannot claim the expense as a deduction. LAWYERS
4 CAR EXPENSES DID YOU HAVE ANY CAR EXPENSES RELATING TO YOUR WORK AS AN EMPLOYEE? There are four ways to work out your car expenses. Question D1 in TaxPack 2006 explains the four methods and tells you what records you need to prove your claim. NOTE Include the work-related cost of using taxis, short-term car hire, parking fees and tolls at item D2 on your tax return (see Travel expenses on the next page of this guide). Show the cost of travel for self-education at item D4 on your tax return (see Self-education expenses on page 7 of this guide). Remember if your employer reimbursed your car expenses calculated by reference to the distance travelled by the car, include the amount you received at item 2 on your tax return, even if you cannot claim a deduction for these expenses. Types of travel for which you can claim car expenses You can claim a deduction for the cost of using your car for work-related travel if: you travel directly between two separate workplaces because you have two different employers for example, you have a second job you travel for work-related purposes from your normal workplace to an alternative workplace and back to your normal workplace or directly home, or you travel between two workplaces or between a workplace and a place of business for example, between two of your employer s offices. You cannot claim a deduction for the cost of travelling to another workplace for a social function. You can claim a deduction for the cost of using your car to travel between home and work if: you have to carry bulky tools or equipment that you use for work and there is no secure area for storing your tools or equipment at work your home is a base of employment you start your work at home and travel to a workplace to continue the work, or you travel from your home to an alternative workplace for work activities and then to your normal workplace or directly home for example, if you have to go straight to court from home. You cannot claim a deduction for the cost of using your car to travel between your home and work: if the travel is a normal trip between your home and your workplace this is a private expense even if you do small tasks on your way to or from work such as picking up stationery supplies, or just because the travel is outside normal employment hours, you are on call or there is no public transport available. Motor vehicle provided by your employer or any other person You cannot claim a deduction for car expenses if your employer or any other person provides a car for you and you do not pay for any of the running costs. You cannot claim a deduction for any expenses you incur for the direct operation of a car that your employer provides and that you or your relatives use privately at any time, even if the expenses are work-related. Such expenses form part of the valuation of the car for fringe benefits tax purposes. 4 LAWYERS 2006
5 TRAVEL EXPENSES DID YOU HAVE ANY TRAVEL EXPENSES RELATING TO YOUR WORK AS AN EMPLOYEE? You can claim the work-related cost of using vehicles other than cars as well as parking fees and tolls at item D2. You also claim work-related costs associated with taxis or short-term car hire at this item. You cannot claim costs met by your employer or costs that are reimbursed see Reimbursements on page 3. NOTE Include the cost of travel for self-education at item D4 on your tax return (see Self-education expenses on page 7 of this guide). Read question D2 in TaxPack 2006 for rules relating to travel expenses and what evidence you need to be able to claim these expenses. However, it is important to note: If you travel in the course of your work and take a relative with you, you can claim a deduction only for your own expenses. If you are claiming travel expenses and you receive a travel allowance from your employer, you must show the allowance at item 2 on your tax return. You cannot claim the cost of meals incurred during a normal working day that does not involve an overnight stay, even if you receive a travel allowance. LAWYERS
6 CLOTHING EXPENSES DID YOU HAVE ANY UNIFORM, OCCUPATION- SPECIFIC CLOTHING, PROTECTIVE CLOTHING, LAUNDRY OR DRY-CLEANING EXPENSES THAT RELATE TO YOUR WORK AS AN EMPLOYEE? Claim work-related clothing expenses at item D3 on your tax return. You cannot claim a deduction for the cost of purchasing or cleaning a plain uniform or conventional clothing for example, a suit worn at work even if your employer tells you to wear them, as it is a private expense. This includes expenditure by employee lawyers on: clothing worn for medical reasons (for example, support stockings) conventional clothing that is damaged at work, and everyday footwear (for example, dress, casual or running shoes). If you received an allowance from your employer for clothing, uniforms, laundry or dry-cleaning, show the amount at item 2 on your tax return. You cannot automatically claim a deduction just because you received a clothing, uniform, laundry or dry-cleaning allowance from your employer. You cannot claim costs met by your employer or costs that are reimbursed see Reimbursements on page 3. For example, Jim is a lawyer in the public service. He provides legal advice on government policies to a wide range of people the Australian public, government departments, businesses and ministers. He wears trousers and a shirt to work and keeps a suit handy in case he needs to advise a minister at Parliament House. Jim cannot claim a deduction for the cost of his clothing as there is not sufficient connection between his income-earning activities and the expenditure on his clothing. You can claim a deduction for the cost of buying, hiring, repairing and cleaning certain work-related uniforms, occupation-specific clothing or protective clothing. Compulsory uniforms A compulsory uniform is a set of clothing that, worn together, identifies you as an employee of an organisation having a strictly enforced policy that makes it compulsory for you to wear the uniform while at work. You may be able to claim a deduction for shoes, socks and stockings if they are an essential part of a distinctive compulsory uniform, the characteristics of which colour, style, type are specified in your employer s uniform policy. Wearing of the uniform must be consistently enforced. If your employer requires you to wear a distinctive uniform but does not consistently enforce the wearing of the uniform, the design of the uniform must be registered before you can claim a deduction (see Non-compulsory uniforms or corporate wardrobe on this page). Single items of compulsory clothing You may be able to claim for a single item of distinctive clothing, such as a jumper or tie, if it is compulsory for you to wear it at work. Generally, clothing is distinctive if it has the employer s logo permanently attached and the clothing is not available to the general public. Non-compulsory uniforms or corporate wardrobe If your employer requires or encourages you to wear a distinctive uniform or corporate wardrobe but does not consistently enforce the wearing of it, you can claim a deduction for the cost of the clothing only if the design of the clothing is registered. If you wear a non-compulsory uniform or corporate wardrobe, you cannot claim for stockings, socks or shoes as these items cannot be registered as part of a non-compulsory uniform. Your employer can tell you if your non-compulsory uniform or corporate wardrobe is registered. Occupation-specific clothing You can claim a deduction for the cost of occupationspecific clothing. This is clothing that is specific to your occupation, is not everyday in nature and would allow the public to easily recognise your occupation for example, robes worn by barristers. Protective clothing You can claim a deduction for the cost of buying, hiring, replacing or maintaining protective clothing. Protective clothing is clothing that you wear to protect yourself from the risk of illness or injury posed by your income-earning activities or the environment in which you are required to carry them out. You can also claim a deduction for the cost of clothing that you use at work to protect your ordinary clothes from soiling or damage. For more information, see Taxation Ruling TR 2003/16 Deductibility of protective items. Laundry and dry-cleaning If you can claim a deduction for your work clothes or would have been able to claim a deduction if you had incurred the cost of acquiring them, you can also claim a deduction for the cost of cleaning them. This includes, for example, a shirt with the company logo on it that your employer provides and that you must wear at work. You can claim laundry expenses for washing, drying or ironing such work clothes, including laundromat expenses. If your claim for laundry expenses is $150 or less, you do not need written evidence you may use a reasonable basis to work out your claim. 6 LAWYERS 2006
7 SELF-EDUCATION EXPENSES If you claim a deduction for laundry expenses that is more than $150 and your total claim for work-related expenses other than car, meal allowance, award transport allowance and travel allowance expenses exceeds $300, you need written evidence for the total claim. You can claim the cost of dry-cleaning work clothes, if you have kept written evidence to substantiate your claim. You do not need written evidence if your total claim for work-related expenses is $300 or less. DID YOU HAVE ANY SELF-EDUCATION EXPENSES RELATING TO YOUR WORK AS AN EMPLOYEE? Claim self-education expenses at item D4 on your tax return. NOTE The costs you incur in attending seminars, conferences, education workshops or training courses that are sufficiently connected to your work activities are claimed at item D5 see Other expenses on the next page. Self-education expenses are expenses related to a prescribed course of education provided by a school, college, university or other place of education. The course must be undertaken to gain a formal qualification for use in carrying on a profession, business or trade or in the course of employment. You can claim a deduction for the cost of self-education if there is a direct connection between your self-education and your work activities at the time the expense was incurred. Self-education expenses are not deductible if your study is designed to get you: a job a new job, or income from a new income-earning activity. Self-education expenses can include textbooks, stationery, student union fees, course fees, certain travel expenses and the decline in value of equipment (see Capital allowances on the next page) to the extent they are used for self-education purposes. You cannot claim costs met by your employer or costs that are reimbursed see Reimbursements on page 3. In certain circumstances you may have to reduce your deduction for self-education expenses by $250. However, you may have other types of expenses some of which are not deductible that can be offset against the $250 before you have to reduce the amount you can claim. Read question D4 in TaxPack 2006 for more information on self-education expenses. LAWYERS
8 OTHER EXPENSES DID YOU HAVE ANY OTHER EXPENSES RELATING TO YOUR WORK AS AN EMPLOYEE? Here is a list of other expenses commonly incurred by employee lawyers. Read question D5 in TaxPack 2006 for more information about these expenses and claim them at item D5 on your tax return. You cannot claim costs met by your employer or costs that are reimbursed see Reimbursements on page 3. Admission fees You cannot claim a deduction for the cost of admission fees. Annual practising certificate fees You can claim a deduction for the cost of renewing your annual practising certificate. Answering machines, mobile phones, pagers and other telecommunications equipment For information about claiming deductions for the decline in value of answering machines, mobile phones, pagers and other telecommunications equipment, see Capital allowances below. Briefcases For information about claiming deductions for the decline in value of a briefcase used for work, see Capital allowances below. Calculators and electronic organisers For information about claiming deductions for the decline in value of calculators and electronic organisers, see Capital allowances below. Capital allowances You can claim a deduction called a capital allowance for the decline in value of equipment used for work. If the equipment is also used for private purposes, you cannot claim a deduction for that part of the decline in value. You cannot claim a deduction if the equipment is supplied by your employer or any other person. Generally, the amount of your deduction depends on the effective life of the equipment. Equipment costing $300 or less If you purchased equipment costing $300 or less and you use it mainly for work, you can claim an immediate deduction for the work-related portion of the cost. You cannot claim an immediate deduction if: the equipment is part of a set that you buy in the same income year and the total cost of the set is more than $300 (the set rule), or the equipment is one of a number of identical or substantially identical items you buy in an income year and the total cost of the items is more than $300 (the multiples rule). Low-value pool There is also an option to pool equipment costing less than $1,000 and equipment written down to less than $1,000 under the diminishing value method. A deduction for the decline in value of equipment in such a low-value pool is worked out by a single calculation using set rates. For more information on claiming a deduction for the lowvalue pool, read question D6 in TaxPack 2006 and make your claim at item D6 on your tax return. Equipment for which you may be able to claim capital allowance includes: answering machines, telephones, facsimile machines, mobile phones, pagers and other telecommunications equipment briefcases calculators and electronic organisers computers and computer software a professional library wigs. For more information about claiming deductions for the decline in value of equipment, read the Guide to depreciating assets 2006 (NAT ). Child care You cannot claim a deduction for child care expenses. These are private expenses, even if you need to pay for child care to go to work. Club membership fees and club sponsorship fees You cannot claim a deduction for club membership fees for example, your annual golf club membership fees, even if it helps you to meet clients. Computers and software For information about claiming deductions for the decline in value of computers and software, see Capital allowances in the previous column. Debits tax From 1 July 2005 debits tax has been abolished by all state and territory governments. However, you can claim a deduction for debits tax charged after 1 July 2005 on any outgoing from your account where the outgoing can be claimed as an allowable deduction for example, workrelated expenses. Drivers licence You cannot claim a deduction for the cost of getting or renewing your drivers licence as it is a private expense. Fares You can claim a deduction for the cost of using public transport for work-related travel for example, from your office to a client s office. 8 LAWYERS 2006
9 Fines You cannot claim a deduction for fines imposed under a law of the Commonwealth, a state, a territory, a foreign country or by a court for example, a fine you received if you were caught speeding when driving between jobs. First aid courses You can claim a deduction for the cost of first aid training courses if you, as a designated first aid person, are required to undertake first aid training to assist in emergency work situations. Glasses and contact lenses You cannot claim a deduction for the cost of buying prescription glasses or contact lenses as it is a private expense relating to a personal medical condition. Greeting cards You cannot claim a deduction for the cost of greeting cards you buy for clients. This is a private expense. Grooming including hairdressing, cosmetics, hair and skin care products You cannot claim a deduction for these as they are private expenses. Hiring equipment You can claim the costs of hiring equipment used for work. If the equipment is also used for private purposes, you cannot claim a deduction for that part of the hire cost. Home office Private study You can claim a deduction for the additional running expenses of an office or a study at home that you use for incomeproducing activities. Running expenses include decline in value of home office equipment, the costs of repairs to your home office furniture and fittings, and heating, cooling, lighting and cleaning expenses. You cannot claim occupancy expenses for example, rent, rates, mortgage interest and house insurance premiums, unless you are carrying on a business. If your only income is paid to you as an employee, you are not considered to be carrying on a business. Diary records noting the time the home office was used for work are acceptable evidence of a connection between the use of a home office and your work. You will need to keep diary records during a representative period and for a reasonable time for example, for at least four weeks. For more information on what records you should keep and the calculation of home office expenses, see Practice Statement PS LA 2001/6 Home office expenses: diaries of use and calculation of home office expenses. Place of business You can claim a deduction for part of the running and occupancy expenses of your home if you use an area of your home as a place of business. Taxation Ruling TR 93/30 Deductions for home office expenses has information on whether or not an area set aside has the character of a place of business. There may also be capital gains tax implications if you sell your home and it has been used as a place of business. Insurance for equipment You can claim a deduction for the cost of insuring your equipment to the extent that you use it for work. Insurance income continuance You can claim a deduction for the insurance premiums you pay to cover yourself for loss of income. Interest You can claim the cost of interest on money borrowed to purchase work-related equipment. If the equipment was also used for private purposes, you cannot claim a deduction for that part of the interest. Meals You cannot claim a deduction for the cost of meals eaten during a normal working day as it is a private expense, even if you receive an allowance to cover the meal expense. For information about claiming deductions for the cost of meals eaten during overtime, see Overtime meals below. Newspapers You cannot claim a deduction for the cost of newspapers as it is a private expense. Overtime meals You may be able to claim a deduction for overtime meal expenses you incurred if you received an overtime meal allowance from your employer which was paid under an industrial law, award or agreement. To claim a deduction, you will need written evidence if your claim is more than $21.10 per meal. You can only claim for overtime meal expenses incurred on those occasions when you worked overtime and you received an overtime meal allowance for that overtime. Amounts received as overtime meal allowance must be included as income at item 2 on your tax return. If you have received an award overtime meal allowance not shown on a payment summary, you may choose not to include the allowance as income at item 2 on your tax return and not claim a deduction, as long as the allowance does not exceed the Commissioner s reasonable allowance amounts and you have fully expended it. An amount for overtime meals that has been folded in as part of your normal salary or wage income is not considered to be an overtime meal allowance. LAWYERS
10 Professional indemnity insurance You can claim a deduction for the cost of professional indemnity insurance. Professional library For information about claiming deductions for the decline in value of professional library used for work, see Capital allowances on page 8. Removal and relocation You cannot claim a deduction for the cost involved in taking up a transfer in an existing employment or taking up new employment with a different employer. Seminars, conferences and training courses You can claim a deduction for the cost of attending seminars, conferences and training courses that are sufficiently connected to your work activities. Social functions You cannot claim a deduction for the cost of attending staff dinners or other social functions even if clients meet you there. Stationery You can claim a deduction for the cost of street directories, logbooks, diaries, business cards, pens and other stationery to the extent that you use them for work. Supreme Court library fees You can claim a deduction for Supreme Court library fees you pay on an annual basis. You cannot claim a deduction if you pay Supreme Court library fees only once upon admission to practise. Suspension from practice You cannot claim a deduction for the cost of defending your right to practise. Technical or professional publications You can claim a deduction for the cost of journals, periodicals and magazines that have a content sufficiently connected to your employment as an employee lawyer. Telephone calls, telephone rental and connection costs You can claim a deduction for the cost of work-related telephone calls. You can claim a deduction for your telephone rental if you can show that you are on call or are regularly required to telephone your employer or clients while you are away from the office. If you also use your telephone for private purposes, you must apportion the cost of telephone rental between work-related and private use. You cannot claim a deduction for the cost of connecting a telephone, mobile phone, pager or any other telecommunications equipment as it is a capital expense. You cannot claim a deduction for the cost of an unlisted telephone number (silent number) as it is a private expense. Tools and equipment For information about claiming deductions for the decline in value of tools and equipment used for work, see Capital allowances on page 8. Repairs You can claim a deduction for the cost of repairing tools and equipment used for work. If the tools or equipment were also used for private purposes, you cannot claim a deduction for that part of the repair costs. Union and professional association fees You can claim a deduction for these fees. If the amount you paid is shown on your payment summary, you can use it to prove your claim. You can claim a deduction for a levy paid in certain circumstances for example, to protect the interests of members and their jobs. You cannot claim a deduction for: joining fees, or levies or other amounts you paid to assist families of employees suffering financial difficulties as a result of employees being on strike or having been laid off. Wigs worn by lawyers for appearances in court For information about claiming deductions for the decline in value of wigs worn by lawyers for appearances in court, see Capital allowances on page 8. REMEMBER: Make sure you write down all your income on your tax return include any benefits you received from the Government, any income from a second job and any interest you received from a bank, building society or credit union. Attach your payment summaries to page 3 of your tax return. Sign your tax return. It is your responsibility to make sure your tax return is correct even if you use a tax agent. Keep all the records you need to prove your deduction claims. TaxPack 2006 tells you which records you need. Ask for more help if you need it ask your tax agent or phone the Tax Office. 10 LAWYERS 2006
11 MORE INFORMATION INTERNET For up-to-date and comprehensive information about deductions and to download publications, rulings and general tax information, visit PUBLICATIONS Publications referred to in this guide are: Guide to depreciating assets 2006 (NAT ) TaxPack 2006 (NAT ) TaxPack 2006 supplement (NAT ) Taxpayers charter what you need to know (NAT 2548) Practice Statement PS LA 2001/6 Home office expenses: diaries of use and calculation of home office expenses Taxation Ruling TR 93/30 Deductions for home office expenses Taxation Ruling TR 95/9 Employee lawyers allowances, reimbursements and work-related deductions Taxation Ruling TR 2003/16 Deductibility of protective items. To get any publication referred to in this guide: visit our website at for publications, taxation rulings, practice statements and forms phone our Publications Distribution Service on , or visit one of our shopfronts. INFOLINES Personal tax Individual income tax and general personal tax enquiries, including capital gains tax Business General business tax enquiries including capital gains tax, GST rulings, Australian business number (ABN), pay as you go (PAYG) instalments, business deductions, activity statements (including lodgment and payment), accounts and business registration (including Australian business number and tax file number), dividend and royalty withholding tax Superannuation Fax Get information faxed to you about individual taxes and the repayment of debts under the Higher Education Contribution Scheme (HECS), the Higher Education Loan Programme (HELP) and the Student Financial Supplement Scheme (SFSS). Phone and follow the instructions to order information to be faxed to you. OTHER SERVICES Translating and Interpreting Service If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service for help with your call. National Relay Service If you have a hearing or speech impairment and use a TTY or modem, phone the National Relay Service. For 1800 free call numbers phone and quote the number you require. Speech to Speech Relay Service If you have a speech impairment and do not use a TTY or modem, phone the Speech to Speech Relay Service. For 1800 free call numbers phone and quote the number you require. LODGE ONLINE WITH E-TAX Looking for an easy and convenient way to do your tax return? Try e-tax available free from the Tax Office website at You can use e-tax to: prepare your tax return electronically in a secure online environment calculate items such as your net capital gain work out your tax refund or tax debt. e-tax is available from 1 July Tax returns lodged using e-tax are usually processed within 14 days. For more information, visit our website at FEEDBACK Reader feedback helps us to improve the information we provide. If you have any feedback about this publication, please write to: Personal Tax Editor Marketing and Education Paper Publishing Australian Taxation Office PO Box 900 CIVIC SQUARE ACT 2608 As this is a publications area only, any tax matters will be passed on to a technical area; alternatively, you can phone our Personal Tax Infoline on for help.
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Defence Bank Pension Pension Tax File Number Declaration < Instructions This declaration is NOT an application for a tax file number. Please print neatly in BLOCK LETTERS and use a BLACK pen. Print X in
INCOME (PLEASE OBTAIN EVIDENCE WHERE APPLICABLE) 1. Salary and wages NB: have you received all your payment summaries from all your employers? Obtain and attach PAYG summaries. Non cash benefits received
Instructions and form for individuals living outside Australia Tax file number application or enquiry for individuals living outside Australia NAT 2628 04.2014 INTRODUCTION YOUR TAX FILE NUMBER (TFN) AND
instructions and form for taxpayers Individuals Tax file number declaration The information you provide in this declaration will enable your payer to work out how much tax to withhold from payments made
When you leave Australia, don t forget your superannuation Information for temporary residents leaving Australia. If you have worked in Australia as a temporary resident and have been paid $450 or more
03 BUSINESS EXPENSES AND DEDUCTIONS Claim deductions for your business expenses when you lodge your income tax return, see page 18. To claim deductions for your business expenses when you lodge your income
baggetta & co accountants financial planners self managed super funds 2013 Individual Tax Return Checklist Provide all supporting documentation to substantiate your claims Such as copies of receipts, tax
Tax planning reminders for 30 June 2012 Keep your receipts!... 1 Government Co-contributions... 1 Personal deductible contributions... 3 Split super with your spouse... 3 Employer Superannuation Contributions...
AFLPA Members Tax Brief 30 June 2015 Tax Return Introduction This planner provides players with general guidelines regarding the preparation of their personal Australian 30 June 2015 income tax return.
Individual Tax Return Checklist 2014 Thank you for your business. Attached is our checklist for Individual Tax Returns for the 2014 financial year which is designed to ensure the accuracy and completeness
INDIVIDUAL TAX INTERVIEW CHECKLIST 2013 INCOME TAX RETURN CLIENT DETAILS Tax File Number: ABN: Surname or family name: First given name: Other given names: Postal address: Suburb/town/locality: State/territory:
A guide to all those expenses you m ay be entitled to claim against your Rental Property Incom e Perriam & Partners Ltd Chartered Accountants and Business Advisors Unit 4, 35 Sir William Pickering Drive
Super Co-contribution How it works What is the super co-contribution? The Super Co-contribution is an Australian Government initiative to assist eligible individuals to save for their retirement. Changes
Instructions and form for super fund members Payment of unclaimed superannuation money How to complete your Application for payment of unclaimed superannuation money individual. For information about unclaimed
How do I know if I m self-employed? A person is self-employed if they are gainfully employed but are not under a contract of service with an employer. You may be a sole trader or in a business partnership.
Client name ABN Tax File Date of Birth Mobile Telephone Email Spouse s name Address Occupation Change in Marital Status / Referral Source Bank Account Details for EFT BSB OR Trust Account? A/C / Account
Tax File Number Are you an Australian resident? YES/NO/UNSURE VISA Name: Mr/Mrs/Ms/Miss Has your name changed since last return? NO/YES (Previous name ) Date of birth / / Postal address: Residential address
RECENT INCOME TAX CHANGES Financial Institution Details Required From 1 July 2013, when preparing your income tax returns we will need to include your nominated Australian bank account details when a refund
Guide for investors Personal investors guide to capital gains tax 2013 To help you complete your tax return for 1 July 2012 30 June 2013 Covers: n sale of shares n sale of units in managed funds n distributions
Dover Individual Income Tax Return Checklist For the year ending (insert income year) 1. Advisor/Accountant Details Company/Firm name: Contact name: Contact email: Contact phone: 2. Client Details Full
INFORMATION FOR INCOME TAX RETURN CLIENT CHECKLIST INDIVIDUALS - for year ended 30 June 2014. To assist us in preparing your income tax return, please use this checklist when compiling your information.
Guide for investors Personal investors guide to capital gains tax 2015 To help you complete your tax return for 1 July 2014 30 June 2015 Covers: n sale of shares n sale of units in managed funds n distributions
Guide for small business operators Record keeping for small business Explains what business records you need to keep and outlines a basic record keeping system. For more information visit www.ato.gov.au
Lisa Samarkovski, LLB(Hons) BCom BA FTIA Lecturer, Taxation Law, Griffith Business School, Griffith University. Lisa has just entered her second year as a lecturer at Griffith University teaching taxation
BUSINESS SEGMENT PAY AS YOU GO WITHHOLDING PAYERS AUDIENCE INSTRUCTIONS FORMAT NAT 3367-05.2005 PRODUCT ID How to submit your PAYG withholding annual report electronically These instructions provide information
NOT FOR SALE Income Deductions Losses Tax offsets Private health insurance CHOOSE E-TAX AND LODGE OVER THE INTERNET. see page 6 YOU MAY ALSO NEED SUPPLEMENT. see page 5 LODGE YOUR TAX RETURN BY 31 OCTOBER
BUSINESS SMALL BUSINESS GUIDE NAT 1908-06.2004 SEGMENT AUDIENCE FORMAT PRODUCT ID Tax basics for small business A guide to your tax obligations and entitlements when running a small business Visit www.ato.gov.au
1. About you Your personal budget plan Your personal budget plan You need to be clear about whose details you are going to include. For example: if you live with a partner, are you going to prepare a joint
Edition 67 Allowances INTRODUCTION According to the Tax Office, the treatment of allowances is one of the most misunderstood areas of payroll. Whether it be misclassifying an amount as an allowance (when
Individual Checklist 2010 Individual Checklist 2010 This checklist has been prepared by CPA Australia to assist public practice members in discharging their obligations in preparing 2010 individual tax
Introduction for SMSF trustees Winding up a self managed super fund What you need to know NAT 8107-08.2012 Our commitment to you We are committed to providing you with accurate, consistent and clear information
Schedule 30 Pay as you go (PAYG) withholding NAT 3348 Tax table for back payments Including lump sum payments in arrears. FOR PAYMENTS MADE ON OR AFTER 1 JULY 2010. This document is a withholding schedule
Fundamentals of Australian Taxation Snehal Shah Director GMK Partners Pty Ltd Disclaimer This presentation is of a general nature only and is not intended to be relied upon as, nor to be a substitute for,
Guide for small business operators Advanced guide to capital gains tax concessions for small business 2013 14 For more information visit ato.gov.au NAT 3359 06.2014 OUR COMMITMENT TO YOU We are committed
MRL Group Pty Ltd Chartered Accountants. Business Solutions. PERSONAL INCOME TAX RETURN CHECKLIST 30 JUNE 2015 This checklist is designed as a guide for the preparation of your personal income tax return.
ENTERING THE AUSTRALIAN TAX SYSTEM WHAT YOU NEED TO KNOW Lodge online with e-tax at www.ato.gov.au NAT 2705 6.2003 Where you fit and what you need to know What you need to know Why do we pay tax? Residency
Instructions and form for retirees and estate trustees Application for direct payment of government super contributions WHO COMPLETES THIS APPLICATION You should complete this application if you want to
Statement of Financial Circumstances (Centrelink reviews) If the decision under review is about a debt, your financial circumstances may be relevant to the AAT s decision. It will be helpful if you fill
The interview checklist is a series of questions to assist clients and tax practitioners complete tax returns efficiently and consistently and to help identify relevant tax issues for special consideration.
Premium Master Tax Guide 1 [ 16-310] DEDUCTIBLE MOTOR VEHICLE EXPENSES Motor vehicle expenses incurred in the course of deriving assessable income or in carrying on business are allowable deductions (ITAA97
Tax Breaks What you can claim As a general rule employees are entitled to claim deductions for expenses they have incurred in earning their assessable income. The exception to that rule is that any expenditure
VET FEE-HELP information for 2014 www.studyassist.gov.au You must read this booklet before signing the commonwealth assistance form below. when you sign this form, you declare that you have read this booklet
Vision, understanding and results INDIVIDUALS 2015 year end information and checklist Tax changes Are you an Uber driver or rent out your home on AirBNB? If you earn income from the sharing economy, that
The interview checklist is a series of questions to assist clients and tax practitioners complete tax returns efficiently and consistently and to help identify relevant tax issues for special consideration.
INDEX: ü Step 1 Getting started in business registrations Page 3-4 ü Step 2 What you need to know about business income tax Page 5 6 ü Step 3 Business Expenses what to claim Page 7 ü Step 4 Working from
APPLICATION FOR FINANCIAL ASSISTANCE Name of Student(s): Current Year(s): Current School(s): Parent and Fee Payer Details Parent(s) Father Surname: First name: Address: Mother Surname: First name: Address:
Guide for home-based business operators Home-based business Extra tax information you need to know if you are carrying on a business at or from your home For more information, refer to Tax basics for small
Guide for small business operators Tax basics for small business Information about your tax obligations and entitlements. For more information visit www.ato.gov.au NAT 1908-07.2011 OUR COMMITMENT TO YOU
ONTARIO Court File Number at (Name of Court) Court office address Form 13: Financial Statement (Support Claims) sworn/affirmed Applicant(s) Full legal name & address for service street & number, municipality,
For year ended 30 th June 2014 Page 1 of 9 INFORMATION FOR 2014 TAX RETURN CHECKLIST INDIVIDUAL IMPORTANT NOTE WORKFLOW MANAGEMENT We shall endeavour to ensure that your Individual tax return is lodged
Overview for Politicians/Government/General public Taxation statistics 2010 11 A summary of tax returns for the 2010 11 income year and other reported tax information for the 2011 12 financial year COVER
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