Can ADF members claim golf and unit sport?
The ADF ruling that governed sport was withdrawn in June 2025. What survived, what a compulsory sports afternoon is actually worth, and why the green fees were never deductible.
The ADF ruling that governed sport was withdrawn in June 2025. What survived, what a compulsory sports afternoon is actually worth, and why the green fees were never deductible.
Two things changed for teachers this year, and one of them settles the home office argument for good. The rest of this is teacher tax deductions claim by claim, so go straight to the one you were about to get wrong. Jump straight to Teaching aids Working from home Car and travel Self-education Clothing and … Read more
Division 293 tax, excess concessional contributions and how to pay each one. Worked examples at 2026-27 rates, the 60 day release election, and the Payday Super trap waiting in 2026-27.
The 50% CGT discount is replaced by indexation from 1 July 2027. Growth before that date keeps the discount even if you sell years later. What changes, and when.
Claim 70 cents an hour for 2025-26, plus your desk and computer. What you almost certainly cannot claim is rent or mortgage interest, and why that matters.
From 1 October 2026 the card networks stop surcharging on eftpos, Mastercard, Visa and Amex. What has to come off, what it does not cover, and where the money actually is.
Work out what card payments really cost your business from one statement, what to ask your provider, and whether a cash or PayID discount is worth it.
Every company needs a registered office. It is public, it is where legal documents can be served, and missing what arrives there costs real money. How to decide whether yours should be your premises, your home, or ours.
Running costs are safe to claim. Occupancy costs like mortgage interest are the trap: being eligible hands back part of your main residence exemption.
Usually yes. And the identical carton, opened at your Christmas do, usually is not. Same beer, same client, same money, completely different tax outcome. Here is where the line actually sits, with the ATO’s own ruling and examples. The short answer A gift you give a client is deductible if you gave it to win … Read more