Tax Accountants
Tax Agents & Tax Returns
Welcome to a world of complexity! There are so many things to think about when lodging a tax return. At Shen & Co Tax and Accounting, we try our best to explain, simply and succinctly, what you’ll need to know or have ready when you come to us for help.
What to have ready when we prepare your taxes:
PAYG payment summaries (group certificate)
Investment income – Interest on bank accounts & dividends received on shares
Medicare expenses – Your portion of costs paid
Work-related expenses
Motor vehicle expenses
Traveling expenses
Uniforms
Self-education expenses
Union fees
Seminars/Courses
Trade journals
Computer costs, including internet access
Mobile and telephone costs – only the work-related portion
Tools & equipment
Professional registrations
Sun protection costs – only apply to outdoor workers
Donations
Any other information you consider may be necessary
As your tax agent, we will have access to your tax information from the ATO website, working alongside you to make sure all incomes are declared. We hope to give you that peace of mind you deserve, in case that you need to chase up forgotten income such as bank interests, share dividends, etc.
Useful Individual Tax Links
Individual Income Tax Rates: Click here
ATO provision of comprehensive education on individual returns: Click Here
Business Tax Returns
Business returns seem more complicated than the individual tax return, but not for us!
Business Income Tax = Net Income x Company Tax Rate
Net Income = Business Net Income + Other Net Income
Business Net Income = Business Income – Business Expenses
Other Net Income = Other Income – Other Expenses
Examples of Business Income:
Retail or wholesale sales
Professional fees
Contract payments
Income where on ABN was quoted
Income – Voluntary agreement
Income – Labour hire payments
Examples of Business Expenses:
Accounting fees
Advertising & promotions
Bank fees & charges
Cleaning and rubbish removal
Contract payments (including payments to sub contractors)
Depreciation of fixed assets
Electricity
Government charges, like council rates, etc.
Hire or rent of plant & equipment
Home Office
Insurance premiums
Interest paid
Materials & supplies
Motor vehicle expenses
Postage
Printing & stationery
Protective clothing
Repairs to equipment
Replacement of loose tools
Subscriptions & publications
Telephone – landline & mobile
Travel & Accommodation
Tax obligations
GST Reporting
(BAS : Business Activity Statements)
If your business is registered for Goods & Services Tax reporting purpose, the reporting terms can be monthly, quarterly or yearly based on your business turnover.
Useful Business Tax Links
Income Tax Reporting
(Company/Trust Tax Returns)
Reported yearly based on the financial year calendar, may need to pay PAYG Income Tax Instalment by ATO based on previous year’s income.
There are other tax obligations, like Fuel Tax Credit, Luxury Car Tax, Fringe Benefit Tax, Payroll Tax etc depending on the circumstances of businesses.
No matter you’re sole traders, small to medium businesses or even multi-million businesses, the goal is the same: By using the minimum resources you have to generate the maximum business income in a sustainable way.
There are ways to increase income and ways to decrease expenses, so that our job is to get to know you and your business, then to work with you to achieve your ultimate goal of wealth creation from your business.