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Quick Tax Tips |
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QUICK TAX TIPS
| 1.
Assessable Income |
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This section will help
you determine what to include in your tax returns as income,
allowances, reimbursements and reportable fringe benefits. |
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Allowances |
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Dividends |
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Interest |
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Interest on home mortgage
offset accounts |
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Living away from home
allowance |
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Property - income earning |
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Reimbursements |
| * |
Reportable fringe
benefits |
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| 2.
Tax Deductions |
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Allowable tax deductions are items of
expenditure that are allowed by the Tax Office to reduce your
assessable income.
The eligibility of a tax deduction being
deductible depends on whether the expense is "Incurred in
earning assessable income". That is the expense must be incurred
in relation to earning income.
In assessing whether an expense is a tax
deduction, you must examine the nature of the expense or the
timing of the expense. An expense that is of a personal nature
is not considered an eligible tax deduction. Whereas an expense
that is connected with earning income may be allowable as
a deduction. The expense must be directly incurred in earning
your assessable income. For instance, taxi costs would generally
be deductible if you were travelling to meet a client (for
work).
The following list is not a comprehensive
list of deductions but rather a list of common expenses that
are generally applied across occupations.
Although the item
may or may not be tax deductible, we suggest you use "occupation
specific guide" to determine if the item will be an allowable
deduction to your specific occupation. |
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| 3.
Family Tax Issues |
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The ATO allows tax
relief to Australian families by way of claiming rebates (Tax
Offsets) or by qualifying for a reduced Medicare Levy, when
lodging an income tax return. Families may also be assessed
for their eligibility to receive family tax benefits from Centrelink. |
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| Rebates
(Tax offsets): |
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A
rebate is different from a deduction. A deduction is
subtracted from income you have earned to give you your
taxable income. A rebate (now referred to as an offset)
on the other hand are deducted from the gross tax figure
that you have to pay. Therefore $1 in rebate puts an
extra $1 in your pocket. This is not the case with a
deduction, as a $1 deduction only gives you back the
marginal tax you paid (eg. 30%). A rebate cannot exceed
the amount of tax payable.
For the purpose of claiming tax rebates,
someone is dependent on you when;
- the dependent lives with you
- you provide the dependent with food,
clothing and shelter
- you help them financially
Rebates are available for spouse, child
housekeeper, invalid relative and parents, provided
that the separate net income of these dependants does
not exceed $282. If their separate net income does exceed
$282 they will entitled to a part rebate. The rebate
will be reduced by $1 for each $4 over $282.
This is calculated by dividing the
amount of separate net income by 4 and deducting the
amount of rebate. Provided that the amount is a positive
figure (not negative) you will still be entitled to
that part claim.
The most common rebates are as follows |
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| Dependent
spouse rebate |
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If you had
a spouse who earned very little or no income,
you may be eligible to claim a rebate of up to
$1,365.
Separate net
income for working spouse can be determined after
taking away costs of meals, car parking, travel,
child care and depreciation, even though these
amounts may not be deductible for tax purposes. |
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If
you had a child who was dependent on you and also
kept house for you on a full-time basis, you may
be able to claim a rebate of up to $1,637. |
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If
you employed a full-time housekeeper to look after
your dependent children, spouse or relative and
the housekeeper was responsible for the daily running
of the household, you may be entitled to claim a
rebate of up to $1,637. |
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The
ATO allows you to claim a rebate of 20 cents in
the dollar for any net medical expenses
over $1,250. Net medical expenses are total medical
expenses less any refunds from a private health
insurance fund or from Medicare.
Medical
expenses include pharmaceutical, doctors, hospitals,
pathology, physiotherapy, dental and optical.
You may
claim for yourself and your dependents. To maximise
your claims, the rebate should be claimed by one
taxpayer (rather than splitting the income between
husband and wife).
If you
are a member of a health insurance, you may be
entitled to a 30% private health fund rebate.
That is provided you haven't already claimed a
reduction on your premiums directly with the health
insurance company. |
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| * |
If
you look after a dependent or invalid relative,
you may be eligible to claim a rebate of up to
$1,227 |
* |
If
you are a member of a health insurance, you may
be entitled to a 30% private health fund rebate.
That is provided you haven't already claimed a reduction
on your premiums directly with the health insurance
company. |
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| Group
Certificates (PAYG Payment Summaries) |
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You
are required to retain your copy of group certificates (PAYG
payment summaries) for at least five years from the date you
lodge your tax return or October 31st of the year your return
is due, whichever is sooner. |
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| Substantiation |
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To
ensure that you deduction will not be disallowed in the event
of an ATO audit, you MUST comply with the substantiation rules.
Substantiation requires that evidence of expenses and other
records are kept. Log books must be written up for a 12 week
period once every five years. The main rules on substantiation
are as follows |
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| Motor
Vehicle Travel |
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| Cents per kilometre |
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Under
the cents per kilometre method a log book must be written
up for km travelled.
You can elect to claim your motor vehicle travel on
a cents per Km method up to a maximum of 5000km (no
greater) per vehicle. If the car expenses do not exceed
$300 then no substantiation is required.
If one vehicle is owned by two taxpayers then each tax
payer can claim 5000 km on their tax return, provided
that they are using the vehicle for separate income
earning activities. |
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| Travel
Expenses |
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Under
the cents per kilometre method a log book must be written
up for km travelled.
You can elect to claim your motor vehicle travel on
a cents per Km method up to a maximum of 5000km (no
greater) per vehicle. If the car expenses do not exceed
$300 then no substantiation is required.
If one vehicle is owned by two taxpayers then each tax
payer can claim 5000 km on their tax return, provided
that they are using the vehicle for separate income
earning activities. |
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| Travel
Expenses |
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A
diary is only required to substantiate travel expenses
if you travel for more than 5 nights away. If so written
evidence of expenses is required. |
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| Laundry
Expenses |
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Laundry
of protective clothing or uniform can be claimed without
substantiation up to $150. Any amount over $150 will
require substantiation with receipts or documentary
evidence. |
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| Receipts
for Tax Deductions |
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To
satisfy substantiation requirements, you must retain
evidence of tax deductions for at least 5 years. The
evidence must consist of a receipt or diary entry showing
the date of purchase, the suppliers name, the original
cost of the item, and a description of the item.
If the receipt is
unclear write the exact description on the back and
sign and date it. If you do not keep accurate and proper
receipts and records you may invariably lose the deduction
if you are subjected to an audit. |
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| More
substantiation info |
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| Shares,
options etc (trading transactions) |
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If
you trade in shares it is ideal to maintain a share
register. Since the introduction of capital gains tax
(CGT) any capital profit made on the sale of shares
need to be declared and are taxable at marginal tax
rates (there are a number of exemptions to CGT that
you should be aware of - such as the 50 % discount available
for individuals making a capital gain). Capital gains
is no doubt a complex area and you may need assistance
in this area. If so contact our online help service.
Keeping good records are imperative
in relation to CGT. Often shares in the same company
are purchased at different intervals and therefore,
separate records must be maintained in order to correctly
calculate capital gains tax when the shares are eventually
sold.
The information that would need to
be recorded for tax purposes would include;
| 1 |
Type
of transaction (Buy or Sell) |
| 2 |
Date
of transaction |
| 3 |
Company
name |
| 4 |
Number
of units bought or sold |
| 5 |
Price
per unit on buy or sell transaction |
| 6 |
Brokerage
/ stamp duty charged on buy / sell transaction
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| 7 |
Other
expenses incurred |
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| Depreciation |
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Any
equipment that is used for employment or business purposes
is allowable as a deduction over a period of time (rather
than claimable in one year). Each year a proportion
of the original cost of the item may be claimed as a
tax deduction.
It is important to keep accurate records
of all equipment purchased or sold for income tax purposes.
Appropriate records for income tax purposes would include;
| 1 |
Date
of purchase |
| 2 |
Purchase
price |
| 3 |
Description
of the item |
| 4 |
The
estimated useful life of the item |
| 5 |
Approximate
business use or work use percentage |
Records must
be kept for the entire life of the item, and for a further
five years from your last claim for a depreciation tax
deduction. If you maintain a depreciation schedule,
additional information may be kept - such as the depreciation
method (prime cost or diminishing value), the useful
life of the asset or the rate of depreciation. |
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| 4.
Audits |
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If you are unluckly enough to be selected
for a desk audit, you will need to convince the tax auditor
that you are entitled to a tax deduction. Often this will
mean simply producing accurate records or evidence of the
expenses; such as a receipt and proving the circumstances
which the expenditure was incurred.
Even though you may have the appropriate
receipts, you still will need to be able to establish a connection
between the expenditure and the income reported for that year. |
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| What
to expect |
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The ATO will call upon
you to substantiate your expenses claimed. In a lot of
cases this will simply be a written request to produce
receipts and records that you have kept. If you are unable
to do so, your tax assessment will be amended and you
will be asked to pay the tax for the amount omitted, plus
interest and culpability penalty (as determined by the
commissioner). |
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The tax auditor does
have scope to reduce the culpability penalty of an audit.
Therefore it is important that during an audit you make
that auditor aware of the mitigating circumstances behind
the claim made. If you have a reasonably arguable position,
there should be no penalties charged. Interest will be
charged regardless. |
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| How
The ATO obtains information |
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The ATO is able to obtain your information
from many varying sources; such as banks, councils, Centrelink,
Vic roads, Family Courts, real estate agents, employers,
just to name a few. Therefore, when you are completing
your tax return or attending a desk audit, never assume
that the ATO doesn't know. |
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| 6.
Extension Of Time To Pay Tax |
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It may also be possible
to obtain an extension of time to pay any tax liability you
may incur. Circumstances that are considered by the ATO to
grant an extension of time include where; |
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insufficient funds are available |
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payment of tax would cause financial hardship |
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all avenues for obtaining the funds have been exhausted. |
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General interest will
accrue on a daily basis on outstanding tax from the original
date for payment. |
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| 7.
HECS |
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| Higher
Education Contribution Scheme (HECS) facts |
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HECS is a contribution
scheme which is applicable to any students undertaking
higher education (other than TAFE students who do not
pay HECS contributions). |
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The HECS scheme will
be applicable to you if you are enrolled on 31/03/2002
for first semester and 31/08/2002 for second semester. |
* |
When enrolling in university
you can choose to pay your HECS contributions for each
semester in three ways; |
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| 1. |
Up front and
receive a 25% discount. |
| 2. |
Pay at least $500 up front and
receive a discount. |
| 3. |
Defer the entire HECS contribution
until you are earning income. |
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You do not have
to pay HECS debt if; |
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the income that you have earned is less than $22,346 (Taxable
income plus reportable FBT plus any rental loss income
you may have) or, |
| * |
you are entitled to a reduction of at least $1 from your medicare
levy due to low family income. |
| The ATO
will calculate you HECS debt in June each year and an
accumulated balance statement will be forwarded to you.
You are not charged interest on your accumulated HECS
debt, however it is indexed according to changes in
the Consumer Price Index (CPI).
Once your HECS repayment income exceeds
the income threshold ($22,346 for 2001 and $23,242 for
the 2002 income year), then you will be required to
start paying your HECS debt.
Your HECS repayment income is calculated
as your taxable income plus any reportable fringe benefits
amounts plus the amount by which your taxable income
has been reduced by a rental income loss.
The amount of your annual HECS that
you will be required to repay to the ATO is calculated
by applying a repayment rate according to your income
level (see the chart below).
It is your responsibility to inform
your employer that you have a HECS debt so the correct
amount of PAYG withholdings are deducted from your pay.
If you do not tell your employer, you may have to pay
a lump sum at the end of the tax year. |
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| HECS
repayment income |
| HECS
Repayment Income |
Repayment
Rate
- % of HECS repayment income |
| Below
$35,001 |
nil% |
| $35,001 - $38,987 |
4.0% |
| $38,988 - $42,972 |
4.5% |
| $42,973 - $45,232 |
5.0% |
| $45,233 - $48,621 |
5.5% |
| $48,622 - $52,657 |
6.0% |
| $52,658 - $55,429 |
6.5% |
| $55,430 - $60,971 |
7.0% |
| $60,972 - $64,999 |
7.5% |
| $65,000 and above |
8.0% |
HECS annual repayment amount
= HECS repayment income x repayment rate
*Note:
your HECS repayment income is taxable income plus reportable
fringe benefits amounts plus the amount your taxable
income was reduced by a loss from rental property income
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| 8.
Tax Rates |
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There are differing income
tax rates applicable to Taxpayers depending on whether they
are residents or non residents of Australia. |
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| Taxable
Income Bands |
$
Tax Payable Rates |
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| 0 - 6,000 |
Nil |
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6,001 - 35,000 |
$0.15 |
15c for
each $1 in excess of $6,000 |
| 35,001
- 80,000 |
$0.30 |
$4,350
+ 30c for each $1 in excess of $35,000 |
| 80,001
- 180,000 |
$0.38 |
$17,850
+ 38c for each $1 in excess of $80,000 |
| 180,001 and over
|
$0.45 |
$55,850
+ 45c for each $1 in excess of $180,000 |
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Taxable
Income Bands |
$ Tax Payable Rates |
|
| 0 - 35,000 |
$0.29 |
$0.29
for every dollar earned |
| 35,001
- 80,000 |
$0.30 |
$10,150
+ $0.30 for each $1 in excess of $35,000 |
| 80,001
- 180,000 |
$0.38 |
$23,650
+ $0.38 for each $1 in excess of $80,000 |
| 180,001
|
$0.45 |
$61,650
+ $0.45 for each $1 in excess of $180,000 |
*For Non-Residents
without a valid tax file number
Tax Rate = $0.45 for every dollar earned |
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| 9.
Small Business Tips |
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| Do
I need to register for the GST? |
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If you are self employed
and in business with a view to making profits you may
to wish register for the GST System. |
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Registration criteria for GST is based on your annual turnover; |
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If your annual turnover is less than $50,000 you will not have
to register for GST. However you may still decide
to register even though you are below the annual
income threshold. If you choose not to register
for the GST you will not be entitled to claim input
tax credits, nor will your customers be entitled
to claim input tax credits for goods or services
they purchase from you. |
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If your annual turnover is $50,000 or more you must register for
the GST. |
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| Completing
a BAS |
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Once you register for
the GST you will be required to lodge a Business Activity
Statement either monthly, quarterly or annually. |
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| How
the GST System works? |
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Once you register for
the GST you will be required to lodge a Business Activity
Statement either monthly, quarterly or annually. |
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Once registered you
will be required to charge GST on any goods and services
you sell and claim input tax credits for GST on any business
inputs acquired by your business. An input tax credit
is the GST component of an expense and will be shown on
a tax invoice issued by the supplier. |
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| How
is GST calculated? |
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If the invoice shows
only the total price including GST, you can calculate
the value of the input tax credit by dividing the total
shown on the invoice by 11. |
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| Registering
for an ABN |
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If you are in business,
but decide not to register GST, you should still register
for an ABN. By having your ABN on all items of business
stationery, this will ensure that your customers do not
withhold extra tax from payments they make to you. |
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| 10.
BAS - Business Activity Statement |
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The ATO has designed a Business Activity
Statement (BAS) for small business owners to report any GST
activity.
The BAS statement is designed to obtain other
information besides GST activities. The BAS statement requires
you to report such information as; Pay As You Go instalments,
PAYG withholding payments, fringe benefits tax and deferred
company instalments. |
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How
the GST works? |
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Under the GST system
you are entitled to claim 1/11 th (10%) of any business
expenses (referred to as inputs tax credits). These
credits are credited off any GST that you collect from
sales (1/11th of sales). The net result is
GST payable or refundable which is reported on the BAS
along with your PAYG withholding and PAYG instalment
obligation. The end result after accumulation of all
your obligations will either be a net GST bill or refund.
Important dates: |
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| Important Deadlines |
Due Dates |
| Sep quarterly
BAS |
Oct.
28, following month |
| Dec quarterly
BAS |
Jan
28, following month |
| Mar.quarterly
BAS |
Apr.
28, following month |
| June quarterly
BAS |
July
28, following month |
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GST is a complex area
and you may find that you need some further assistance
in completing your return. If you have any queries about
the GST please email us here. |
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Starting
a new business |
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There are a lot
of things that you will need to consider before commencing
a business.
If you are contemplating starting a new business, you
may need to consider the following issues. The information
is not intended to be taxation advice nor is it a comprehensive
list, but merely a guide to assist your thought process
if considering to go into business. |
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| 1.
Trading structure |
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You will need
to consider what type of trading structure you
will operate a business under. Will it be a Company
or Trust? or will you simply trade in your own
name?
The structure you choose will ultimately determine
what tax rate will be paid, so you need to be
informed before you select your trading structure.
The main differences can be explained
as follows; |
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Sole Trader |
Partnership |
Trust |
Company |
| Any
profit earned will be taxable directly in
your own tax return. |
Any
profit earned by the business are distributed
to the partners based on their ownership
percentage |
Any
profit earned is distributed to the beneficiaries
of the trust according to the Trustees discretion |
A
Proprietary Limited Company is taxed as
a separate legal entity. It is required
to lodge a tax return and pay tax on any
profit earned. |
| You
are the business and any profits earned
are taxed at your marginal tax rates |
The
partners of the business pay tax at the
partners' individual tax rates |
If
the beneficiary of the trust is an individual,
individual income tax rates apply. |
The
business pays tax at the company tax rate,
which for the 2002 financial year is 30%.
The company tax rate for the 2001 financial
year is 34%. |
| You
are legally and financially responsible
for the debts of the business. |
Each
partner is legally and financially responsible
for the debts of the business and for the
actions of their other partners |
Limited
liability in protecting ones assets can
be obtained by appointing a corporate trustee. |
The
company offer protection of ones own assets
through the corporate veil that separates
the business trading from ones own assets.
The company is a separate financial and
legal entity and therefore the members of
the company have limited liability concerning
the debts of the business. |
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| 2.
Register for Tax File Number
(TFN) |
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This will only
be necessary if you do not intend trading as a
sole trader (eg company), that is of course unless
you do not have a TFN in your own name. |
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| 3.
Register your business name |
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A business
will be required to be registered with Office
of Fair Trading, to ensure that your not operating
under the same business trading name as some other
business operator, or more importantly to ensure
that someone doesn't use your business name once
you have a successful business operating.
Generally,
you are required to register any trading name
other than your usual name. There are different
departments for each state which handle business
name registration. |
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| 4.
Register for GST
and obtain an Australian Business Number. |
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You
will only be required to register for GST purposes
if you expect your annual income to exceed $50,000
per annum. If it does, GST registration still
remains optional for you. You may decide to register
for GST so that you can claim you GST input tax
credits or so it appears (to your customers) that
you do have a bigger operation than you actually
have. |
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| 5.
Registering
a business license (if applicable). |
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In some instances,
depending what type of business you are in, it
may be necessary to register a business license.
It may be beneficial to check with your local
council to determine if your business will be
required to be licensed. |
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| 6.
Duties as an Employer. |
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In some instances,
depending what type of business you are in, it
may be necessary to register a business license.
It may be beneficial to check with your local
council to determine if your business will be
required to be licensed. |
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a.
Register for PAYG with holding |
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If you expect to employ staff
in your business you will need to register for the
Pay As You Go withholding system. The tax you deduct
from your employees wages is referred to as PAYG
withholding. This is report with your BAS and paid
with your GST obligation. |
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b.
Workers compensation insurance |
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Employers are
required by law to take out a workers compensation
insurance policy to cover any employee that may
suffer a work related injury or illness. Different
states legislation imposes different obligations
on employer with regards to workcover. You will
need to obtain the relevant information as to the
responsibilities imposed within your relevant state. |
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c.
Superannuation contributions (Superannuation Guarantee) |
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An
employer must contribute a percentage (8% in 2000/2001
and 9% in 2001/2002) of the gross salary to superannuation
for any employees who earn over $450 per month.
Upon hiring a new employee you will need to set
up a superannuation account on his/her behalf.
The account may be held with a complying superannuation
fund or a Retirement Savings Account (RSA).
The full amount
of superannuation obligation must be paid into
a superannuation fund for each employee before
30th of June each year to claim a tax
deduction and by the 28th July, to avoid penalties
imposed by the ATO. |
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| 11.
Taxation |
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Small business tax
rates depends on the trading structure selected. |
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Income
tax - Individuals (Sole traders,
Partnerships and Trusts) |
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Generally all other
structure (sole traders, Trusts, and Partnerships) require
that the profit is distributed to the individuals involved,
hence the individual rates of tax (as below) will be
applicable to any profit distribution received. |
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| Taxable Income
Income Bands |
$ Tax Payable
Tax Rates |
|
|
0 - 6,000 |
Nil |
|
|
6,001 - 21,600 |
$0.17 |
for
each $1 in excess of $6,000 |
| 21,601
- 58,000 |
$0.30 |
$2,652
+ 30c for each $1 in excess of $21,600 |
| 58,001
- 70,000 |
$0.42 |
$13,572
+ 42c for each $1 in excess of $58,000 |
| 70,001
|
$0.47 |
$18,612
+ 47c for each $1 in excess of $70,000 |
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Company tax rates
are levied at a flat rate on profit earned by the company
(34% in 2000/2001 and 30% in 2001/2002). |
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Pay
As You Go Instalments |
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The PAYG system requires companies
and individuals to report and pay their expected annual
tax liability along the way. By making monthly or quarterly
contributions, the overall tax liability for the year
will be full settled before the end of the financial
year. PAYG instalments are reported on the Business
Activity Statement and are paid along with any GST liability
accumulated.
The ATO will determine what percentage rate of tax
you will pay along the way based on the tax liability
you paid last year. The ATO will advise you of your
PAYG instalment rate on a regular basis. This rate
will be applied to your income earned in the period
the Business Activity Statement relates to. |
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| 12.
Minimising Your Tax Liability |
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Do
you have a second job? |
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If you more than one employer, be
sure that you advise your second employer that you have
already claimed your tax free threshold with your other
employer. Otherwise both employers will deduct a lower
rate of tax, leaving your tax short paid (in the way
of tax deducted) for the level of income you have earned.
If you do not have enough tax deducted, this will result
in you receiving a tax bill at the end of the financial
year. |
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If you have a HECS
debt make sure you tell your employer. This will ensure
that the correct amount of PAYG withholdings are deducted
from your pay to cover your HECS contribution repayment
liability. |
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| 13.
Non Resident Australians |
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Who
is an Australian resident for tax purposes? |
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Determining if a
Taxpayer is a resident or non-resident is not always
as clear cut as it seems. It may depend on many factors
such as your place of abode, the frequency of the visits
to Australia, the length of time in Australia etc.
The easiest way to determine if you are a non-resident
or not is to look at the definition of an Australian
Resident.
Generally, an Australian resident
for tax purposes is someone who; |
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• |
Lives in Australia |
• |
Has lived in Australia for the past 6 months and intends to stay
in Australia |
• |
Has just moved to Australia and intends to stay indefinitely |
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A non-resident
of Australia for tax purposes is someone who; |
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• |
Has their main
residence overseas |
• |
Is an overseas
student |
• |
Is visiting
Australia |
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Why
do you need to determine if you are an Australian Resident? |
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It is important
to determine if you are a Resident or Non-resident for
taxation purposes as the tax rates are different. The
tax rates for Non-residents are much higher than for
those Resident Taxpayers. |
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• |
Non-residents
are not entitled to a tax-free threshold. This means
tax is paid on every dollar of income earned in
Australia. |
• |
Non-residents
are not entitled to rebate (tax offsets), family
tax benefits or Medicare entitlements. |
• |
A non-resident
without a Tax File Number will be taxed at the highest
marginal rate of tax - 47% |
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| 14.
Tax Calender |
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| July
14th 2005 |
You
should have received a Group Certificate ( PAYG payment
summary) from employer. |
| October
1st 2005 |
Any Taxpayer
who does not lodge a taxation return through a tax agent
must apply for an extension before this date. |
| October
31st 2005 |
If
you do not lodge your return through a tax agent, this
is the due date for your 2001 income tax return. |
| October
31st 2005 |
If
you wish to lodge your tax return through a tax agent
after October 31st, you must register with the tax agent
before this date. |
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| 15.
Work related expenses |
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Basically a work related
expense is any expense that has been necessarily incurred
in you earning your assessable income. Many of the work related
expenses have been covered in detail (refer to each expense).
Some common
work related expenses that you can claim include; |
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- Answering machines, pagers and other
telecommunication equipment
- Bank fees (for wage accounts)
- Computer and software claims
- Depreciation of equipment used for work
- First aid courses
- Home office
- Insurance on income and tools
- Mobile phones
- Parking fees, bridge and road tolls
- Professional library
- Safety equipment, clothing, footwear
and glasses
- Seminars, conferences and training courses
- Technical or professional publications
- Telephone calls and rental
- Tools and equipment
- Watches with special characteristics
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Some typical expenses that
you cannot claim include; |
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- Child care
- Drivers licence
- Fines
- Glasses and contact lenses
- Grooming costs including, hair and skin
care products
- Haircuts
- Meals (whilst at work during normal hours)
- Newspapers (unless specifically related
to your employment)
- Removal and relocation
- Watches (conventional)
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| 16.
Useful Links |
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| * |
Family Assistance Office |
* |
Australian Taxation
Office |
* |
Centrelink |
* |
Health and Family Services |
* |
The Business Entry
Point - Comprehensive information and links for new businesses |
* |
Tax Reform - Helping
businesses and individuals with GST transition |
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