Australia Business & Employer Guides
20 guides on Sole trader, company, GST, BAS, payroll, employees, and fringe benefits.
Australia ABN Guide (ABN Application Requirements, ABN Eligibility, ABN vs ACN, GST Registration, ABN Lookup)
the Australian Business Number (ABN) — the ABN application process, the ABN eligibility and the requirements, the ABN registration, the ABN vs ACN distinction, the GST registration with the ABN, the ABN lookup and the compliance.
Australia BAS Guide (Business Activity Statement Lodgement, GST Reporting, BAS Due Dates, PAYG Withholding)
the Business Activity Statement (BAS) in Australia — the BAS lodgement requirements, the GST reporting, the BAS due dates, the PAYG withholding reporting, the FBT reporting, the WET and the LCT reporting, the BAS penalties.
Australia Business Expenses Guide (Deductions, Home Office, Pre-Business Costs, Substantiation)
Australian business expense deductions — the general deduction rules (Section 8-1), the home office expenses (the fixed rate and the actual cost methods), the pre-business costs, the substantiation (the receipts and the records), and the non-deductible expenses.
Australia Business Losses Guide (Tax Losses, Carry Forward Losses, Recoupment, Loss Recoupment Tests)
the Australian business tax losses — the carry forward of the tax losses, the loss recoupment tests, the same business test, the similar business test, the loss provisions for the companies and the individuals.
Australia Company Forms Guide (Pty Ltd, Public Company, Incorporation with ASIC, Director Obligations)
Australian company structures and incorporation — the proprietary limited company (Pty Ltd), the public company (Ltd), the incorporation process with ASIC, the director obligations, the company officeholders, and the annual compliance requirements.
Australia Corporate Tax Guide (Company Tax Rate, Imputation, R&D Incentive)
Australian corporate income tax — the 25% rate for the base rate entities and the 30% rate for the other companies, the dividend imputation (franking) system, the PAYG instalments, the R&D tax incentive, and the corporate tax return obligations.
Australia Director Penalty Notice Guide (DPN Rules, Director Obligations ATO, Lockdown Provisions, DPN Defences)
the Director Penalty Notice (DPN) in Australia — the DPN rules, the director obligations for the PAYG withholding and the super, the lockdown provisions, the DPN defences, the penalties for the non-compliance.
Australia eInvoicing Guide (eInvoicing Framework, Peppol, Benefits, Adoption for Businesses)
the Australian eInvoicing — the eInvoicing framework through the Peppol network, the benefits for the businesses, the adoption process, the integration with the accounting software.
Australia Employee vs Independent Contractor Guide (Common Law Test, ABN, PAYG Withholding, Super)
the distinction between the employee and the independent contractor in Australia — the common law test (the multi-factor test), the ABN requirements, the PAYG withholding obligations, the superannuation guarantee obligations, the consequences of the misclassification.
Australia Engaging a Worker Guide (Employer Obligations Checklist, ABN, TFN Declaration, Super, Insurance)
engaging a worker in Australia — the employer obligations checklist, the ABN and the TFN requirements, the superannuation guarantee, the workers' compensation, the PAYG withholding.
Australia Fringe Benefits Tax Guide (FBT Rate, Car FBT, Exempt Benefits, FBT Return)
the Australian Fringe Benefits Tax (FBT) — the FBT rate of 47%, the car FBT (the statutory formula and the operating cost method), the exempt benefits, the otherwise deductible rule, the reportable fringe benefits, and the FBT return lodgement.
Australia GST Guide (Goods and Services Tax, BAS, GST Credits)
the Australian Goods and Services Tax (GST) — the 10% GST rate, the GST registration threshold, the GST-free supplies, the input-taxed supplies, the Business Activity Statement (BAS), the GST credits, and the non-resident GST obligations.
Australia Hiring Employees Guide (PAYG Withholding, Super Guarantee, Payroll Tax, Workers Comp)
Australian employer obligations — the PAYG withholding, the Super Guarantee (SG) at 11.5%, the payroll tax (state-based), the workers' compensation insurance, the Single Touch Payroll (STP), and the employer record-keeping requirements.
Australia PAYG Instalments Guide (PAYG Instalments, Quarterly Payments, Varying Instalments, BAS Reporting)
the Australian PAYG instalments — the PAYG instalment system for the individuals and the businesses, the quarterly payments, the varying of the instalments, the BAS reporting.
Australia Payroll Tax Guide (State Thresholds, Rates, Grouping, Returns, Penalties)
Australian payroll tax — the state-based payroll tax thresholds and rates for NSW, VIC, QLD, WA, SA, TAS, ACT, NT, the grouping of the related entities, the payroll tax returns, and the penalties for the non-compliance.
Australia Single Touch Payroll Guide (STP, Employer Reporting, STP Phase 2, Exemptions, Payroll Software)
the Australian Single Touch Payroll — the STP reporting requirements, the STP Phase 2, the employer obligations, the exemptions for the micro employers, the payroll software options.
Australia Small Business Benchmarks Guide (ATO Benchmarks by Industry, Performance Ratios, Business Verification)
the Australian small business benchmarks — the ATO benchmarks by the industry, the key performance ratios, the business verification, the benchmark usage for the tax compliance.
Australia Small Business Tax Concessions Guide (Simplified Depreciation, CGT Concessions, PAYG Instalments)
Australian small business tax concessions — the small business entity (SBE) test, the simplified depreciation (the instant asset write-off), the small business CGT concessions (the 15-year exemption, the 50% active asset reduction, the retirement exemption, the rollover), the PAYG instalment concessions, and the GST concessions.
Australia Sole Trader Tax Guide (ABN, Business Income, Deductions, PAYG Instalments, Super)
Australian sole trader taxation — the 'ABN registration', the 'business income and the deductions', the 'PAYG instalments', the 'superannuation for the sole traders', and the 'tax return for the sole traders'.
Australia Starting a Business Guide (ABN, TFN, Business Structures, BAS, PAYG)
starting a business in Australia — the business structures (sole trader, partnership, company, trust), the ABN and the TFN registration, the PAYG withholding, the Business Activity Statement (BAS), and the employer obligations.