Nicholas Kohler Director

E [email protected]
T +61 (8) 8110 6012
F +61 (8) 8110 6013

Author Archives: Nick Kohler

Suggest a topic

Would you like to see any specific content in a future newsletter?

July 2024

Newsletter; Individual tax rates changes (plus some tax rate history) From 1 July 2024, the tax rates have changed.  Here is a comparison to 2023/2024 and 2014/2015 (ten years ago): 2024/2025 individual tax rates 2023/2024 individual tax rates 2014/2015 individual … Continue reading

May 2024 – Budget Update

Newsletter; 2024/2025 Budget Update (your five minute guide) Please find below a summary of the some of the more relevant budget announcements that affect taxation.   There were no substantive tax measures in the budget.  2024/2025 individual tax rates Taxable income … Continue reading

December 2023

Newsletter; Christmas gifts/bonuses and Fringe Benefits Tax (FBT) There is a minor benefits FBT exemption which means that, in most cases, employers can spend less than $300 per employee without FBT being applicable.  This threshold relates to each benefit provided, … Continue reading

October 2023

Newsletter; State payroll tax harmonisation & contractor doctors SA, QLD, NSW & VIC recently aligned their payroll tax legislation (while WA elected not to make any changes to their existing legislation). Payroll tax is an additional payment required by each … Continue reading

July 2023

Newsletter; STP finalisation due July 14 (no more payment summaries) & Superannuation guarantee rate increase from 10.5% to 11% STP finalisation due July 14 (no more payment summaries) When you report and lodge a finalisation declaration under STP, you are … Continue reading

May 2023 – Budget Update

Newsletter; 2023/2024 Budget Update (your five minute guide) Please find below a summary of the some of the more relevant budget announcements that affect taxation.   2023/2024 individual tax rates Taxable income range                    Marginal tax rate              $            0 – $18,200                                           0% … Continue reading