tax planning - client newsletter 2014

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  • 8/12/2019 Tax Planning - Client Newsletter 2014

    1/3

    C 2014 1

    2014

    C 2013/14

    2013/14

    . A

    .

    30 .

    ,

    .

    C

    1

    B 2

    2

    CB 3

    ,

    30

    ,

    2014/15

    2013/14.

    .

    .

    .

    E

    2013/14:

    B 30

    E /

    , ,

    30

    ($35,000 59

    30 2013,

    $25,000)

    D ,

    , 30

    ( $2 )

    12

    ,

    $1,000

    .

    C

    .

    30 . B

    .

    2013/14,

    2014/15 2013/14.

    ,

    ,

    1 , 30 .

    C

    2013/14. C,

    ,

    2014/15 2013/14.

    2014/15

    ,

    1

    ,

    .

    ,

    .

    ,

    ,

    .

    E .

    3

    2013/14.

    A

    ,

    2014/15 2013/14.

    .

    ,

    . C,

  • 8/12/2019 Tax Planning - Client Newsletter 2014

    2/3

    C 2014 2

    F

    ,

    $5,000.

    B

    .

    .

    ,

    & .

    $6,500

    .

    $6,500

    $5,000 + 15% .

    A

    ,

    1 2014

    $6,500

    $1,000 $5,000

    .

    F 1 2013,

    9.25%

    70 .

    .

    2013/14 A

    $18,200.

    ,

    $20,542.

    A . F

    ,

    .

    2013/14 .

    .

    &

    ,

    .

    ( )

    . ,

    2013/14

    .

    , .

    Changes to

    C

    A

    .

    .

    .

    30 ,

    .

  • 8/12/2019 Tax Planning - Client Newsletter 2014

    3/3

    C 2014 3

    ()

    E

    2012/13 E

    2013/14 .

    ,

    .

    ()

    2013/14

    $35,000

    59 30 2013.

    $25,000 .

    ,

    .

    , .

    A

    ,

    2013/14.

    ()

    ,

    (

    $37,000)

    $500.

    1 2013

    .

    C

    ,

    2012/13 2013/14 ,

    , .

    2013/14

    .

    ,

    .

    2013/14 .

    03 5331 5440

    ..