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: Australian Regulatory Compliance Review1 July tax changes
The Assistant Treasurer has reminded us of the following tax changes effective 1 Juy 2009:
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The 30 per cent marginal tax threshold will rise from $34,001 to $35,001 and the 40 per cent marginal tax rate will be reduced to 38 per cent.
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small business will have the option to be able to reduce PAYG instalments for the 2009-10 income year. It will apply to all taxpayers who pay quarterly PAYG instalments based on their previous year's tax, adjusted by GDP growth.
The Small Business and General Business Tax Break bonus tax deduction continues at 50% for small business until 31 December. For all other businesses, the rate drops from 30% to 10% from 1 July to 31 December 2009. Businesses ? large and small ? that want to claim the Tax Break as part of their 2008-09 tax return need to both invest in an eligible asset and have it installed ready for use prior to 30 June 2009.
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From 1 July 2009, all couples and families are to be treated the same way for tax purposes, regardless of gender.
Same-sex couples will be treated the same way for tax purposes, including the ability to access the same tax concessions available to married and opposite-sex de facto couples. The amount of tax people are liable to pay may depend on whether they are (or were) in a relationship, or whether they have dependent children or relatives.
Full post as published by Australian Regulatory Compliance Review on June 18, 2009 (boomark / email).
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