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Tax Strategies

Tax Savings Strategy 157 | Pooled Development Funds

Pooled development funds (PDFs) are eligible investment companies that are registered under the Pooled Development Funds Act 1992 (PDF Act).

Tax Planning Strategy 156 | Using a SMSF to Undertake Property Development

Undertaking a property development in a SMSF can result in zero tax payable if the fund is in the pension phase (or 15% if the fund is in the accumulation phase).

Tax Planning Strategy 153 | Junior Mineral Exploration Tax Credit

The Junior Mineral Exploration Tax Credit (JMETC) encourages non-mining investors to invest in exploration companies and help fund their exploration activity.

Tax Planning Strategy 155 | Salary Packaging Associated Leases

An associate lease is an agreement where an associate of the employee (typically spouse or partner), leases an existing or replacement car to the employee’s employer.
An associate lease is an agreement where an associate of the employee (typically spouse or partner), leases an existing or replacement car to the employee’s employer. 

Tax Planning Strategy 154 | Eligible Start-Up Costs

Eligible start-up costs can be fully deducted in the year they were incurred if they relate to setting up a proposed small business.

Tax Planning Strategy 152 | Early Stage Venture Capital Limited Partnership

The tax incentives for Early Stage Venture Capital Limited Partnerships (ESVCLP) apply with a 10% non-refundable tax offset on capital invested during the year.

Tax Planning Strategy 158 | Low Income Superannuation Tax Offset

Individuals with an adjusted taxable income of $37,000 or less can receive an effective refund of the tax paid on their concessional contributions.

Tax Planning Strategy 189 | Increase Giving via Discretionary Trusts

 If the beneficiary is tax exempt (a not-for-profit organization or church) then there will be no income tax paid on that income by the beneficiary.

Tax Planning Strategy 102 | Delay Sales & Realisation of Assets

Delaying the realisation of assets (and any assessable capital gains) until after the year end results in the income being taxed in the following financial year.

Tax Planning Strategy 77 | Change from Employee to Contractor

Changing from employee to contractor (business) has the benefit of making some private expenses tax deductible.

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