Hi ATO

I have started buying shares/etfs with Commsec in informal minor trust account for my son. I would like to transfer these shares to my son when he turns 18 without triggering CGT. I have read in other posts that I would need to have TFN for my son for this process.  My particular question is, what are the places where I have to make sure that I give my son's TFN so that CGT do not trigger when I transfer share to him when he turns 18. In other words, what boxes needs to be ticked so that I have proper structure.

For example

1. Trading account ( Commsec told  - They do not need TFN number for trading account to trade shares.
2. CDIA Account (Dividend bank account)
3. Share Registry
4. Some where with ATO

Thanks


Hi there wanting to ask a question about Australian sourced income, I am planning to exit Australian tax residency as I am a Thai tax resident. I work for myself online running my own businesses in web design and SEO services. Most of my clients are Australian however I live and operate the business from overseas using an Australian bank account. The income is then technically not Australian sourced as no part of it is performed within Australia. Any advice?


I just want to confirm that two sole traders, with separate ABNS, who are starting a partnership, need a new ABN for the partnership.


My interest earned in my bank acounts have halfed this finacial year how do I change my rate of PAYG


I am writing to seek clarification regarding the inactive sleepover shifts I have been rostered for. My payslip includes a "sleepover allowance," which I understand is a flat rate. I would like to confirm whether the hours spent during these inactive sleepover shifts are counted towards my 48-hour per fortnight limit.

Could you kindly confirm if these hours are included in my total fortnightly working hours, or if they are treated separately as per the relevant award or agreement?

Thank you for your time and assistance. I look forward to your response.


Hello Community,

**I have Staking related questions - the situation:**

1. You have 20 "token a" held in a cold wallet (offline hardware wallet), such as Ledger/Trezor, I will use Ledger in this example.
2. You decide to stake 10 "token a" via Ledger Live software direct (not using DEFI Apps).
3. The 10 tokens are delegated to the validator of choice and you start to receive rewards every 4 days.

I understand the rewards are listed as income on your annual returns. My question is this:

1. When you stake the 10 "token a" is that classified as a CGT event?

I believe that is not the case, as I still retain ownership of said token?

Some info provided Ledger, and one of the vallidators as an example.

Ledger:-

**Security and ownership**

Keep **full custody** of your assets when you stake with Ledger, unlike with crypto exchanges.

**Figment (delegated to):-**

At all times you maintain self-custody of your "token a" in your wallet.

Your stake account delegates, but does not transfer your "token a" to a validator to earn rewards.

I look forward to hearing your thoughts on this, as I believe that the "staking deposit" would not be  CGT even in this example?


If I'm working on building a tech company that sells digital products all around the world, but, I'm planing to have it based in Australia in the future, but I've never been in Australia.

Can I apply for ABN as a sole trader to qualify for some Australian programs that helps establishing the business in Australia, then later if everything went well, Can I establishing a company with (properly a different ABN) and transfer all those benefits to it?


Are Tax Invoices mandatory to be issued when receiving funds?


Hi guys,

I’m trying to get my head around how HECS/HELP payments work.

The core of it is this: My employer docks $178/fn from my paycheck, yet this doesn’t show up in my HECS account? It seems the ATO gets a lump payment every year only? But even this seems false, as the last one was over a year ago? (Perhaps in line with when I do my tax return?).

I’m curious as to where the $178/fn goes throughout the year? Does the ATO simply hold it in escrow? And then charge me indexation on a loan that doesn’t reflect what I’ve paid back to it? Seems sort of absurd that my HECS debt isn’t updated with each fortnight’s payment?

Can you please advise as to how this works?

Thanks,

Ben


I plan on signing up to a martial arts centre such as judo, would i be able to claim the membership fees as a deduction? A side question, if i was to fly to Indonesia to attend a 2 week long martial arts camp would i be able to claim the travel, accommodation and membership fees associated with the trip being that it would be 100% be for work related purposes.


My husband and I bought a townhouse in December of 2016 as our first and residential house. And because of work location changed, we bought another house and change the townhouse as investment house in Feb of 2020. But from  June of 2025, we have moved back to this townhouse as residental house. And recently we plan to sale this townhouse. If we sale this townhouse in the end of this year or early of 2026, do we need to pay CGT? Thanks.


Hello, I am very young and have no idea about all this, so please explain everything in detail and in layman's terms.

I am in Australia and have got an ABN as I am starting an online store.

I will be accepting orders from all around the world on my website and everything will be drop shipped from China - direct to customers in Australia and rest of the world.

How does GST work in this case. Do I charge GST on my website? Do I get it back?

So far I have an ABN registered, no income yet, no GST registration.

I am sure I will need to register for GST as it will surely go above $75000.

Additional details if relevant,

I will be accepting payments on the website in US$ and stripe (payment processor) will send AU$ to my account.


Hi,

I am looking to change the title from a rental property I own from Strata back into Torrens title. As part of this process no money is to be owing on the property. I was looking to temporarily move the small amount owing (150K approx.)across to our mortgage for this title change to occur. Will this affect tax implications for claiming deductions in the future if this is done for a short period of time whilst the title change is being processed. The property is currently unoccupied


Facts (Simplified):

1. Have owned a residential unit for 20 years until sold on 30 June 2025
2. For the first 15 years, it was my principal residence
3. For the last 5 years, it was rented out at arm's length.

Questions:

1. Can I claim the rates, Body Corp fees and other holding costs for the full 20 years I owned the property or are they limited to the last 5 years when it was rented out (to the extent they haven't been claimed as tax deductions against the rental  income)?
2. If they can be claimed for the full 20 years, what method of estimating the expenses incurred and documentation of the rates, BC fees etc is acceptable if they weren't kept as I didnt have any expectation of ever renting out the property until 5 years ago?


Hi I’ve tried accessing my super through financial hardship application and have been rejected. My question is what kind of Centrelink payments are you required to be receiving when applying? Are FTA/FTB included in the payments required?


Hello, I am the director of my one-person company. My company's address is my home, but I do not have an area set aside exclusively for my business. I work two days at home, three days at clients place. My company pay salary to me. Questions: 1. I do not consider mine as home based business, but can I claim any running cost for my business tax return? 2. or shall I claim the running cost as my personal tax return? 3. For the days that I work at client's place, can my business claim the the cost of car travel between my home and my client's place? Thanks.


Employer from back in 2019-2020 underpaid me i was paid the back payment this financial year. How do I enter these details in. [@Backpayment](https://community.ato.gov.au/s/user?u=Backpayment)


Is CGT payable if I do an off market transfer of shares to my spouse ?


Last year a large portion of my tax bill was paying off my HECS. However, when I look at my HECS account, it's sadly only gone up, and the thousands I paid for it have not been deducted from it.

Is there a time frame the ATO have with transferring the funds to the loan? Or has it gone missing?

Any insight would be greatly appreciated!


Do I need to lodge TPAR for mowing services?


We are running a charity golf day through work.  We are a for profit organisation so no DGR status.  If we split the invoice to the attendees by breaking off the 'donation' component which we are making to the NFP DGR status organisation, can the attendee to the golf day claim the donation component in their tax?

eg: $250 per ticket with $150 for Golf and $100 gst free donation.  Will the attendee be able to claim the $100 donation component even though the invoice is from us?

Do we need to put the NFP organisation DGR number or registration details?  or would the name of the organisation be enough?


Hi,

For the Definition ‘Basic Kerb Weight’ as used by ATO would you use the ‘Minimum Kerb Weight’ or ‘Kerb Weight’ to define the payload of a vehicle?

E.g. Ford Australia Specifications.

**Kerb Weight** includes the vehicle with a full tank of fuel, without occupants, luggage or cargo and with the heaviest possible combination of factory fitted optional equipment included.

**Minimum Kerb Weight** includes the vehicle with a full tank of fuel, without occupants, luggage or cargo and with the lightest possible orderable combination of factory fit equipment.

Reason for my question is that some Ford Rangers are now being excluded from being able to Lease through novated lease companies.


Dear Community,

We are paying employees a flat $1000 to assist them with public transport, uber, and taxi expenses (including tips) incurred during the course of their working day(s) whilst working overseas for a set period. I can't find anything that fits this specifically in the ATO articles I have found and I suspect that this would therefore be a taxable, non superable allowance payment reported in STP2 as "other allowance". Can you please confirm if my assumption is correct?

Many thanks as always

Chris


I purchased a work vehicle for $29,000 as a tax deduction in the last financial year. I have used the vehicle entirely for work purposes this financial year, though only travelling roughly 700km in total for the year. How much depreciation can I claim as a tax deduction this financial year?


I  am an Australian  company, my Client is an Australian company. That Australian company engaged my company to perform services on their behalf overseas, for an overseas client of my client. I believe a should charge my client GST as the product of my work benefits the Australian company. Is this the case?


As a Self-Employed ABN Holder in the care industry, when asked by a Client to submit an invoice separate to my hours worked on a letterhead for kilometres travelled and toll fees for her being an NDIS participant, do I charge GST?


I am an artist with an ABN.

2 years ago, I enrolled to study Diploma of Visual Arts part-time as a matured student. I have been selling my artworks sporadically under the ABN, and some of the works sold were works produced as part of the Diploma course.

I read from a previous question here that my course fee cannot be claimed as self-education deduction, as it is meant to offset employment income only.  (https://community.ato.gov.au/s/question/a0J9s000000TQG1EAO/p00246183)

I am in a similar situation in terms of pursuing a career as an artist later in life and taking up the course to upskill, gain credibility and network within the arts community. I would like to know if I can claim my course fee as part of my business expenses?

If so, can I still amend my tax returns for the past 2 years to include this expense?

Thank you!


If a fixed unit trust with $10 and 1 unit, were to issue new units for $100,000, in order to ensure that the trust remains a fixed trust, does each new unit need to have a value of $10? Thank you.


Hi Team, for the financial year we were on PAYG installment which was forecasted/estimated from last FY24 return. For FY25 our rental income was only 50% of the previous years, when the return is balanced does the PAYG (paid + outstanding) adjust? we are also on a payment plan for the PAYG owing so wondering if any credits from the return go towards the PAYG outstanding or the payment plan continues as scheduled?


**If I am paid a referral bonus should that be calculated in my superannuation payment for the month where the bonus is received?**


My parents build a house in 1974 and it was used as their principal place of residence and in joint names.

My father died in 2005, and my mother inherited his share of the property.

My mother died in 2007, with my brother and I inheriting the property 50% each.

We tried to sell the property but that did not happen and I bought out my brothers share in 2009.

The property was vacant until I assumed ownership of it, and it has been rented ever since

I intend to sell the property this financial year.

I have read the how to calculate the CGT on inherited property but am slightly confused.

Can I confirm:

- is the cost base for the property based on the value of the property at my mothers death? or some other time?
- is the CGT event calculated from my mothers death? or at some other point
- what is the formulae for calculation?
- would I be eligible for a partial exemption?


Hi I am over 66 and only do casual work. How do I access my super


I have $ 4000 loss in UBER taxi. UBER income is over $ 20,000. Loss is after instant asset write off for a vehicle purchase and other related expenses. Can I set this loss against my employment income?


I came on a student Visa, Did my Diploma in Nursing then started my Bachelor’s straight after. I got employed as an Enrolled Nurse two months after completion but I had already commenced my Bachelor’s. I understand I cannot claim for the first semester of 2024 because I got employed after commencing my Bachelor’s. I recently found out about self education expenses through a friend but I’m unsure if this applies to International students because we don’t qualify for most things. Wanted to know if

1.  I can claim self education expenses for my second semester 2024 which started in July and my first semester 2025 (February). I got employed as an Enrolled Nurse April 2024
2. What documents do I need to provide?


Can my daughter who attends uni full time and works part time claim the her new computer needed to complete studies and also can she claim txt books . And train cost to and from uni .  And uniforms purchased for work placement. I searched Google but it's very confusing.. thanks inadvance.


Calculate average buying price over various unit purchases.

Sell all unit in one transactions.


Hi.

just wanted to get some guidance of HELP debts. It is my understanding from the little research I have done, that you have to apply to have HELP debts waived within 12 months of withdrawing from studies.

However I am wondering if under any circumstances these debts can be waiver having exceeded that 12 month window.

For example is someone had to withdraw from studies due to significant mental illness and spent the next several years in and out of hospital,  not having the capacity to sort out these logistical life things during that time – would it be possible to have these debts reviewed years later?


I understand solar panels are depreciable assets with an effective life of 20 years. This means they could be depreciated at 10% using the diminishing value method or be put into a general pool and depreciated at 15% in the first year & 30% in subsequent years.

My real question is if I run a business out of a family trust from home and I get solar panels on my home. Can i claim a percentage of the solar panels in the trust, if the trust reimburses me personally or directly pays for the business portion?


Hello,

Can someone please help me ASAP as I haven’t dealt with overpayments to employees before. We’ve just found that we’ve overpaid an employee. Our management decided to waive the employee the overpaid amount so they won’t have to pay back to the company

My questions are:

1- Is it legal to make an adjustment in our payroll system under the affected employee’s file where we would reduce gross wages by the gross overpaid anount and reduce the corresponding PAYG, the net overpaid amount would be written off? This way the company would be recoup the PAYG withheld on the gross overpaid amount from the ATO and the YTD report to the ATO via STP wouldn’t include overpayment related figures

2- Is it ok if we leave it with no adjustments at all? So the YTD report to the ATO includes the overpayment amount and its PAYG

3- Super paid on the overpayment is also to be allowed to pay to the employee’s fund, will it affect any reports to the ATO?

Many thanks,

Leah


Hey community,

I am the director of a PTY Company, I have purchased a car in a my personal name to use for company work. My question is, if I transfer the car into the company name eg. registration transfer, can I then use company money to pay for the loan repayment?? and can I claim the loan interest and depreciation through the company.

any help would be great.

Thanks


My son is a Uni student who has a part time job.

On top of this he is a keen basketballer and is looking to do a little extra paid coaching in addition to some volunteer coaching that he does.  I'm finding it difficult to determine the thresh hold to determine when he needs an ABN as distinct from what qualifies as a Hobby.  The small amount of paid coaching that that he is doing (1-2 hours per week) does not appear to meet ABN requirements.


I am a professional singer who invoices for a chunk of their income and I'm not sure whether to list this income as PSI or as a business?

I am paid per gig, generally not an hourly rate.  Generally no tools/equipment are required as I am a classical singer (maybe sheet music, venue would contain a grand piano). I have a wide variety of clients who contact me with offers, this is often done through reputation and word of mouth rather than public advertising. I don't employ anyone - venue would generally hire a pianist or I would bring one that would be paid by the hirer. I don't have a separate 'place of business' as I would travel to wherever the performance is.


Hi all,

We are onboarding a casual trainer who will deliver both in-person workshops and online virtual classes. These sessions will be paid hourly and will be reported as ordinary earnings in our payroll system. The trainer will also receive a set amount per unit per student for marking assessments. As this payment will be based on the number of students and units, and not based on hours, we are seeking clarification on how to classify this under STP Phase 2. Would this fall under "Allowance - tasks (KN)" given it is a task-based payment outside of ordinary hours?

We’ve reviewed the ATO’s Allowances Guide but couldn’t find a direct reference to related tasks like marking. Can you confirm whether this type of payment should be reported as a task allowance, or if another classification is more appropriate?

Thank you.


Hi, When will the 20% HELP debt reduction actually be applied to the HELP debt account as nothing is showing up yet?


We are a software development company that has provided a paid internship to a university student. Should the stipend be taxed and included in superannuation, or is it tax-free since it is for an internship? Please clarify.


Hi. Last year (Nov 2024), I downloaded the mystery shopper app called SmartSpotter. I have earned a total of $429 since I started. This is my first time doing taxes, and I'm just having a hard time understanding all the different options. I have seen some questions here regarding mystery shoppers before and from what I understand, I don't need an ABN. But do I need to tick the Attributed Services Income option? Or do I just list it under "other"? Do I even need to declare it, since it's so little, and I consider it a hobby/leisure activity?


I am 67 yo and fully retired on a self funded pension. I am a fit person and wish to occassionally do some support work maybe 2hrs per week. Is this allowed? I would need to have an ABN for used e.g. through Mable


Hi,

I purchased an investment property in a strata lot. We exchanged contracts on the 5th March 2025.

All lot owners want to sell to a developer.

If we entered into an Option agreement with a developer prior to the 5th March 2026 then exchanged contracts after the 5th March 2026, will I receive the CGT discount?

Or does the Option agreement still need to be after the 5th March 2026.


Hello,

I previously registered for GST when working 'full-time' as a sole trade earning over $75,000/yr for several years (FY21 to FY23)

My ABN has been inactive the past couple of years (FY24 and FY25) on account of me taking on a full-time wages role. I am now looking to take on small jobs as a sole trader whilst still working my normal full-time job. My full-time role earns over $75,000/yr and I anticipate the additional works I undertake on ABN will generate around $10,000 - $20,000/yr.

As my earnings generated in FY26 as a sole Trader are anticipated to be less than $75,000/yr, do I still have to charge GST for my services, and pay GST to the ATO for services in FY26?


Hi all,

Would appreciate your guidance and the PSI vs PSB rules are so confusing for me.

I am a sole trader, working as a Psychologist, where I am currently contracted with two practices (unrelated to eachother). I work 3 days for the one and 2 days for the other.

They both collect payment from clients and then I invoice them weekly for all clients I have seen during the week (including GST). Assuming I earn $60k from the one practice and $40k from the other, does this meet PSB requirements? Or is it all personal services income as I am a psychologist?

Appreciate any helps and tips thanks.


Hello,

I was a former WHV holder, I owe tax to ATO from my last 2 tax returns however, I claimed my super back and 65% of it was taxed - I am wondering will my remaining tax bill be taken from the 65% of my super that was taxed and taken from me?


I have a client who is a russian citizan but lodged an australian tax return with my firm this year with a TFN. he was issued a refund in the form of a cheque that was sent physically to my practice. I have his Russian bank details but am unsure how I will be able to bank the cheque into those details and which bank will accept that? I am unsure about posting it overseas as it is a decent amount of money. Please let me know what next steps i should take :) Thanks!


Let's say an Australian resident moves overseas to the EU. Then, while they are living overseas, I come across their LinkedIn profile and decide I'd like to give them some contract work. So my Australian company creates a contract with them, where they act as an independent contractor. Am I required to pay them super?

A few things to keep in mind:

1) If the contractor was in Australia, they would be considered an employee for superannuation purposes and I would be required to pay them super (due to the nature of the work)

2) I don't know if or when they are returning to Australia (and neither do they), but they will be there for at least 4 years (they are completing study there), and they have been there for about 5 months so far.

3) I know that if they were my employee before they left Australia, and I sent them on an overseas assignment, I would be required to keep paying them super, as outlined here: [https://www.ato.gov.au/businesses-and-organisations/super-for-employers/work-out-if-you-have-to-pay-super/super-for-employees-working-overseas-certificate-of-coverage/bilateral-social-security-agreements](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/work-out-if-you-have-to-pay-super/super-for-employees-working-overseas-certificate-of-coverage/bilateral-social-security-agreements) BUT that is not the case here because they were already overseas when I contacted them.

"Australian businesses don’t have superannuation obligations for overseas contractors or foreign national employees. However, if you have employees who are residents of Australia for tax purposes but work overseas, then you have superannuation obligations that you must fulfill." [Removed by moderator]. Is this correct? Would they be considered a foreign national??

I've found this: "Generally, for: self-employed people – you are not subject to SG in Australia and there is no double liability for superannuation" (https://www.ato.gov.au/businesses-and-organisations/super-for-employers/work-out-if-you-have-to-pay-super/super-for-employees-working-overseas-certificate-of-coverage/bilateral-social-security-agreements). However, the word "generally" means there are obviously situations where I do need to pay super, and like I said, if they were in Australia, they would be considered employees for super because of the nature of their work.

I can't find an answer to this anywhere on the internet.

PLEASE provide sources for your answers - responses on here without a legitimate source is not worth much of anything. Thank you :)


My father died as an Australian citizen in 1994 while owning some UK shares. These UK companies were all taken over in the early to mid 2000's but they did not have my father's Estate details to contact re what to do with the resulting funds from the takeover. These funds were all transferred to the Courts Fund Office in the UK. A company of International Probate Researchers then found these funds and linked them to my brother (who has since died) and I and claimed them on our behalf after taking a fee. My question is how do I report these funds to the ATO.


Hi ATO Team,

The information available on the ATO website states that the ATO cannot disclose partner income component details to a person's (domestic) partner or ex-partner. Perfectly fine, understand that.

My question is, which section/schedule of Commonwealth legislation prevents the ATO from disclosing this information?

I did a rudimentary search of the ATO website, the Privacy Act 1988 and the Income Tax Legislation, but I couldn’t come up with a conclusive answer.

I think I should clarify that I’m not seeking to dispute the legislation or any interpretation of legislation by the ATO, only to know the legislative reference.


Hi brains trust.

Seeking advice please, i earn under the threshold each year (~17k) and don't claim centrelink etc. My boss sometimes gives me payslip that say i pay tax and get super etc.

As I'm under the threshold my boss told me I don't need to do tax as i don't earn enough for deductions etc,  so I haven't done a return for 3 years.  My my gov can't link to the ATO as i don't have the correct documentation I now find out i need to do a tax return regardless of my income or face penalty,  but given my income I have

limited funds.

Where if anywhere can I do this online at a low cost or for free using only my tax file number without access to my gov?

Thanks in advance


Hello,

I am a sole trader providing GST-free services under the NDIS Determination.

I was previously registered for GST but have already cancelled my GST registration. However, myATO account still shows an “Activity statement 001 – Overdue.” Do I still need to lodge this statement even though my GST registration has been cancelled? Or should this be removed by the ATO?

Also, my annual turnover has exceeded $75,000. Since all my services are GST-free under the NDIS rules, do I still need to register for GST and lodge BAS, or is registration not required in this case?

Thank you for your guidance.


My business will buy a car under Hire Purchase. The price may be around $50000 to $60000. Can we apply instant write off for it?


Hi, I currently work as a freelancer in Belgium (LLC) and I'm moving to Australia for a year as a dependent on my spouse's Visa. I want to continue my activities as a freelancer but I'm not sure on what the possibilities are. I've listed a few options, but I'm not sure if any of them are viable according to the AUS tax laws.

1. Maintain my Belgian LLC (Pty Ltd) and my contract with a belgian client, while working fully remote from AUS
2. Maintain my Belgian LLC and find a client in AUS. This would be as if I was still living in Belgium but having an AUS client.
3. Get an australian ABN (sole trader), and work for a belgian/AUS client. Seems like the easiest way to not get into tricky taxation structures.

I guess I already have my answer but, was wondering if there were other options or remarks on what I concluded thus far.

Best regards,


Hi,

This financial year i will have 2 jobs, I am planning to claim the tax free threshold on both jobs and using the extra income to offset my homeloan and the  paying the tax when I do my return. My question is will I be fined/penalised for this? If I do my return in time will I be charged interest on what I owe?


I wanted to know who I can contact from the ATO who I can please my case for compassionate release of super. I have been off work since May looking after my 2 kids, 1 of which has autism and requires a lot of support. I wasn’t expecting to be off work for so long and did not apply for Centrelink as I has some savings left however this has prevented me to get release of super for financial hardship. My case does not fall into one of the categories ATO has set for compassionate release however I would like to explain my situation to ATO to hopefully have them agree to release of super. I have racked up debt being off work and kept my mortgage on hold.


Dear ATO Team,

From 1 April 2025 to 31 March 2027, foreign persons are banned from purchasing established dwellings in Australia (limited exceptions apply).

Can you please confirm whether a foreign person can buy an old establish dwelling then redevelop it into multi lots. This will fall into the category of "an established dwelling for redevelopment".

What is the minimum number of lots for redevelopment?

Can a foreigner retain the old property and build new one at the back of the property? Or they must demolish the whole property and rebuilt new houses on it?

Thank you so much for your clarification in advance.

Lonelystar


I made a capital loss on a property I sold approximately 25 years ago. I do not recall the exact year the loss occurred. Is it possible to find out when the loss was lodged with the ATO? Also the loss was not recorded on tax returns since then, is this a problem or can I still claim it against a capital gain that I have made this year if I can get the information?


I received PAYG notice sms stating I need to pay instalments, but as I checked Tax -> Lodgements -> PAYG instalments and also Activity Statements, I could only see 'No outstanding lodgments'.

FYI in the past my employer paid the PAYG for me but I was recently unemployed from July. I was entered the PAYG system in early August. I would like some help understanding:

1. Did I enter this PAYG system because I was unemployed so no one lodged any PAYG instalments for me?
2. I only have bank interest income but no business or investment incomes for the moment. If I indeed do not have any PAYG instalments to pay for now, can I safely ignore the sms?
3. Whether ATO is aware of my current employment status, and how to update if that is the case.

Thanks in advance for any help!


I have a question regarding the FHSS - I am currently separating from my husband, if he transferred an amount from his super to mine that include voluntary contributions, can I access this under the FHSS?


My estranged husband - separated for 2.5 yrs, not yet divorced, claimed us as still married when completing his tax return, and  as such he told me how much I earned. How can I stop him accessing my information. For the record I plan on stating us separated when I complete mine


I am the executor of my late mother’s estate. My mum had a will and wished for her superannuation to be distributed amongst her children (all non tax dependents) and her husband (tax dependant). The funds have been released to the estate trust account however the solicitor is advising there is no tax payable and the funds can now be distributed. From what I have been reading this is not correct and the estate must pay tax on the amount before it is released to the beneficiaries. Failure to do this could result in me being liable for unpaid tax as the executor. Can anyone confirm this for me please?


I was asked to be an advisor on a board of a start-up. For my first year of service I was offered x% of the company (as equity). Now that my first year of service is completed, I need to discuss with the founder to have the share transferred to my name and i assume registered with ASIC as our agreement states.

I wondered if there were any tax implications for me on the transfer of equity?

The business has not yet reached profit (barely any revenue) as it's still in start up stage.


Hi,

I am enquiring about what I believe to be overpaid HECS debt.

After the 23/24 financial year my HECS balance was showing as roughly $7200, Contributions for this had been deducted from my wages at $228 per week. Over a 52 week year that equates to $11856. With a difference of over $4000.

I have completed my 24/25 tax return, there is nothing on my notice of assessment in relation to this variance. Could you advise why there wouldnt be anything showing on the assessment for the variance?


1. We sold our investment home settled 13 June 2025. Payout was made 20 June 2025.

We have made profit to it.

We hope to contribute the profit into our Super as concessional contributions.

2. Our accountant ignored our emails and when we asked about putting the profit to concessional contributions she said we are late we should have made the contributions before 30th of June 2025.

Is this valid. We hold the gains into our account but we were sad to hear today 5 of August that we will pay all to the capital gains tax and can't put it to concessional contributions. Please advise.

Can we still invoke the concessional contributions?


My mum owned a property with myself and my brother that was rented out. In 2006 she stopped working and her share of the rental income was under the tax free threshold so she has not lodged a tax return since. We sold the property in the 2025 year and she understands that she needs to account for the capital gain in  2025 by lodging a 2025 return. But does / should she have lodged a tax return for the 2006 to 2024 years? If not is she able to deduct expenses of her 2025 gain. If you could point me towards the source on the ATO website that would be great. Thanks


The tenant in my rental property stopped paying rent in November 2024. We followed due process, and it took 5 months to have the tenant forcibly evicted by the police, which took place in April 2025. The tenant caused damage to the property, which left it unfit for rental. We undertook cleaning and repairs to address that. My questions are:

(1)   – During the period where we undertook cleaning and repairs, can I continue to negatively gear the property (claim costs for loan interest etc.) In my case, it took 3 months. Is that considered reasonable?

(2)   Can I claim carpet replacement cost as an immediate deduction? (Note, the carpet had been left beyond redemption by the tenant).

(3)   Can I claim an immediate deduction for other cleaning costs like rubbish and toxic waste removal etc? The rubbish and toxic waste had been left by the tenant.


I am writing on behalf of myself and two friends regarding a potential land subdivision project.

We collectively own three adjoining blocks of land, each measuring 700 square meters, totaling 2100 square meters. We are considering subdividing these three blocks into five blocks, with each new block measuring 420 square meters. Our intention is to sell these five blocks after the subdivision process is complete.

We seek clarification on whether the sale of these five subdivided blocks would be considered a business transaction for taxation purposes. Specifically, we would like to understand:

1. Whether the subdivision and subsequent sale of the blocks would be treated as a business activity or a capital gain event.
2. Any potential tax implications, such as Capital Gains Tax (CGT) or Goods and Services Tax (GST), that may apply to the sale of the subdivided blocks.
3. Any specific criteria or factors (e.g., intent, frequency, or scale of the activity) that the ATO considers when determining whether such a transaction is deemed a business activity.

When we bought the blocks, there was no such planning or intention to subdivide and sell them. By chance, we bought adjoining blocks and then decided to explore this option. We are not currently operating a business related to property development, and this would be our first undertaking of this nature. The land in question is currently vacant, and we have not yet commenced the subdivision process. Any guidance or resources you can provide to help us understand the tax implications of this project would be greatly appreciated. Land was settled in June 2025.

Please let us know if you require additional details about the land or our plans to provide a more accurate assessment.

Thank you for your time and assistance. We look forward to your response.


I am driving a fully electric vehicle, which I use 80 percent for work purposes only. I am a disability support worker who visits clients' homes and uses my own vehicle to transport clients to appointments, shopping, and so on. I do have multiple clients almost every day, so I use my car to travel between clients as well. I am on a novated lease now, where the company deducts around $550 (for lease and maintenance) from my pre-tax pay every fortnight, which is paid to the financier. I do have a few receipts that do not cover novated leasing, such as scratch and dent repair insurance, for which I pay a premium annually. My question is:

Can I claim 5,000 km at the cents per km rate (for travel between clients and so on) under these circumstances?

Maintenance costs that are not covered under novated leasing.

note: am a casual employee. I paid 2 months out of my pocket to pay the lease amount 2000 which am on vacation as I don’t get paid .


I am an Australian tax resident. I am the owner of a Australian property.

My parents bought a property in Shanghai in 2006. They put my name as co-owner to the registry, though the property was lived by them.

Now it's the time to sell the property. Do I have to declare CGT or it's merely my parent's tax affairs?


Hi there,

When I submitted my tax return last year, I accidentally inputted information wrong, which resulted in me signing up for PAYG installments. I was freelancing at the time, and paid tax on this income, and have not freelanced in the last year.

Now, every quarter I have received a PAYG installment bill, even though I am not earning any income as a freelancer anymore, and I already paid tax on my freelance income. I've tried to opt out of this, but I keep receiving these bills quarterly, and now they are overdue. How do I remove them, and prevent them from accumulating more debt, as I am no longer earning income this way anymore


Hello all,

Basically what it says in the title. I've been hit with a special levy whose expressed purpose is "to recoup admin fund deficit". Some points worth highlighting:

- This levy is **NOT** for capital works of any kind.
- This levy is directly being raised against and paid directly into the admin fund (no special fund)
- Levy is being raised because admin fund is currently negative. It is solely for balancing the books.

I've read through the 2025 rental properties guide but it makes no mention of levies not intended for capital improvement.

How should such levies be treated for tax purposes ? Are they immediately deductible ?


I am a UK citizen and, after studying and working in Australia for 4 years, I have recently moved back the UK (April 2025).

-Did I become a foreign tax resident on the date I left Australia?

-On my 2024-25 Australian tax return, do I only select the dates I was a resident in Australia (e.g. July 2024-April 2025)? And should I only include my taxable income (foreign and Australian) up to the date I became resident in the UK for tax purposes?

The UK tax year starts on 6 April, so there is an overlap in the tax years. I don't know if I need to pay tax on my income in Australia or the UK for the period 6 April - 30 June 2025).


Greetings,

I sold my twitter/X account to someone earlier in this financial year. My initial intention was to create this account for fun.  Is this considered a CGT event considering my original intent was as a hobby?

Fred.


Hi

We have a contractor (Individual/Sole Trader) who is a "deemed employee".  We currently pay Superannuation for them.  I am looking for clarification around the requirement to withhold PAYG from their invoice.

- The contractor provides us with an invoice each fortnight.
- ABN is quoted on the invoice
- GST is charged
- They **have not** entered into a voluntary agreement to withhold PAYG with us

[Obligations when people work for you | Australian Taxation Office](https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/engaging-a-worker/obligations-when-people-work-for-you#ato-Withholdingamountsfrompayments)

Q1 - For the purposes of the above article, would this contractor be classes as and "Employee" or "Independent Contractor"?

Q2 - If there is no voluntary agreement entered into, is there a requirement for us to withhold PAYG?

[Payments to contractors under a voluntary agreement | Australian Taxation Office](https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/payg-withholding/payments-you-need-to-withhold-from/payments-under-a-voluntary-agreement)


Hi,

My aunt needs to enter residential care due to her age and mobility issues. She has limited funds and needs to pay off a reverse mortgage. Her Will has left her house, her main asset, equally to 3 family members, including myself, however, we don’t want to sell the house due mostly to sentimental reasons.

I am wondering what the implications are if I were to purchase the house now from her at an agreed sale price, but paying 2/3rds, as 1/3rd will be gifted to me.

This will fund her entry cost into an aged care facility as well as paying back the reverse mortgage.

As 1/3 is a gift to me, can I legitimately pay 2/3 value and pay stamp duty at 2/3rds?

Also, can I purchase this through my SMSF?

Thanks


Hi,

My question is related to depreciation/ instant asset write off for a car purchased in 2024/2025 for  for $30000. I'm a small business (sole trader) using the simplified depreciation rules, and the car is used for 60 % business, 40 % personal. My understanding is I can't claim the 60% ($18,000) under the instant asset write off as the entire cost of the car ($30000) is over the $20,000 limit. However, I would add the business portion ($18000) to my small business pool. This would make my total balance of small business pool $18000 as it had a $0 opening balance. So can I write off the $18,000 as its under the $20,000 limit in the small business pool?  If so, how do I actually fill this out (what sections) on my e-tax?

Thank you


We are in the redundancy consultation process for one employee.

The employee asked us a question below which we are not sure about.

*“Would it be possible to structure the ex-gratia and redundancy payment across two financial years (FY25/26 and FY26/27) to enable a more tax-effective outcome under the Employment Termination Payment (ETP) provisions?”*

I’ve done further research in ATO website and Taxation Ruling.

In ATO website, it looks like ETP payment can be arranged to be made within 12 months.

ETP reporting, there is ETP - Code S used for multiple payments over income years.

[Schedule 11 – Tax table for employment termination payments | Australian Taxation Office](https://www.ato.gov.au/tax-rates-and-codes/paygw-schedule-11-tax-table-from-13-october-2020-to-30-june-2024?page=5#ato-TableAWithholdingratesforETPs)

In Taxation Ruling TR 2009/2, there is a section about ***Multiple payments for one dismissal due to redundancy.***

[TR 2009/2 | Legal database](https://www.ato.gov.au/law/view/document?docid=TXR/TR20092/NAT/ATO/00001)

From my question above, my understanding is that the ex-gratia payment can be made over next financial year (in Jul’26) as long as the payment date is still within 12 months period since termination date.

The ETP cap and tax-free amount of genuine redundancy is indexed on 1 July each year.

Therefore, the employee will have benefit in tax saving in this arrangement.

Please advise if my understanding above is correct?

Thanks

Emily Nguyen


If my employer has deducted student loan repayments from my salary during the year but my taxable income has come in under the threshold for said repayments, will I be reimbursed for payments made? And where will these payments be put? O have received my tax return but have not been reimbursed these payments within the return. Do I need to chase them up?


Hi there,

We act on behalf of a Vendor that does not have a last name, and hence, the CGT Clearance Certificate shows her first name twice. The Purchaser's conveyancer requested a confirmation from the the ATO to prove that both names belong to the same Vendor.

Is there any way we could  show the purchaser's conveyancer that the ATO to prove the same?


Hello.  My mother who has since passed away, earned bank interest 22/23 - $35k, 23/24 - $55k  and 24/25 $37k. She has never lodged a tax return.She was an Australian citizen and only earned the interest following the sale of her property to go to a nursing home.

I am not sure if I should contact ATO or lodge a return? Any advice would be great.

Thank you


I intend to deregister a private company after paying a fully franked dividend to reduce the company assets to zero. I want to ensure the franking credits remain available to the shareholder. The company has not traded for some years and recent tax returns have been made using paper forms. I understand that a final return needs to be processed prior to deregistering.

Questions

Can an early 25/26 company return be submitted via a paper form, if so which form?

How can I tell that the return has been received and processed by the ATO before deregistering?

The company return will include a dividend schedule. Once processed will this ensure the franking credit remains available to the shareholder in their 25/26 personal return?


I'm a Vietnamese citizen, currently working as a graphic designer in VN, but I have lived in Australia as an international student. Recently, one of my old contact from my time in Australia reached out to get some work done, but I have no idea what I need in order to legally do work for them, now that I'm no longer there. From what I do understand, at least, is that I still need to lodge my income taxes.

Please give me a checklist of things I need to apply for, and where to apply them.


Can I caim the cost of removal of trees on retal property as deduction or capital allowance or capital work dedcution?


If GST was paid on imported goods for business use, but the goods are later scrapped and never used, can the GST still be claimed back through the BAS?


Hi team,

I am thinking of selling a vehicle I purchased under the instant asset write off. At that time I was claiming 73% business use. Since then my business use has decreased to 50%. Can you please advise the tax implications if I were to sell the vehicle in 25/26 tax year. TIA


Hi, I cancelled an ABN way back when (2009) but my myGov has shown 'Activity Statement' with a $0 overdue/notyetdue/balance below my Income Tax account ever since. I may have cancelled the ABN before submitting a final BAS - I can barely remember what happened yesterday.

Now, we have a relatively new business through our family trust using a different ABN (which cannot be linked to my personal myGov) and after our recent tax return for the 2024 year, the ATO now requires me to commence PAYG tax instalments from 1 July, but when I look under Tax Registrations in myGov, the new PAYG instalments are attached to the old ABN tax registration. I really want to get rid of the old Activity Statement from my myGov but no one has been able to help me. Will updating the old ABN and GST registration to the end of the quarter help it disappear (it's been showing since 2009!) and how do I get the PAYG instalments to not link to the old tax registration in myGov?


I have a brand new NDIS business (Pty Ltd) with myself as the director and employee (support worker). I work about 20hrs/week right now - hope to get to full time hours = salary over time.

1 Do I fill in a Director’s Resolution and Directors Drawings Register every time I transfer money for support work services from my Business bank AC to my personal bank AC?

2 Clarifying these Directors Drawings are NOT remuneration for my (unpaid) work as a Director, but remuneration for my Support work. Does it matter that the terminology of ‘Directors Drawings’ doesn’t align with the actual category of work that was done ie isnt ‘Support worker drawings’? Or is it okay because Im the Director AND Support worker?

3 Pls confirm Directors Drawings is the right terminology (not directors fees)? This IS NOT a loan, its my remuneration for support work services.

4 Is it right that once in my personal account, I pay tax on all drawings received (and documented in Director’s Resolution and Directors Drawings Register) in my personal tax return?

5 Is it right that super is NOT payable on Directors Drawings?

6 Lastly, I am hoping to buy a home ASAP so I would always like to draw the most amount possible every week, and not really pay myself a salary… is this possible? Its just because if I get to a consistent salary level eg 60k yr and I make 80k… I would like to access that extra 20k. Or can I do that through directors drawings, on top of the salary amount?

Many thanks and sorry this was so long!!!!!


if i bought a owner occupied house A in year 2010 and i have been staying in property A for 15 years until June 2025 as i bought another property B and i have moved into the new property B.

1) if i leave the property A vacant for more than 6 months , for example 1 year, then i want to sell it, do i have to pay capital gain tax? if yes, do i only pay capital gain tax from the period i move out to the date of sale?

2) if i want to continue claiming the Property A as the main residence and not claim property B as main residence. is that means that i can rent out the property A for maximum 6 years before I sell the property? must i move back to property A within 6 years time in order to avoid the capital gain tax?


We are a NZ medical clinic that want to offer part time hours virtual work for an ex employee that had moved to Australia late last year to look after her aging parents. The work she does would be after hours. What do we need to do as an employer to comply with ATO regulations?


i live in New Zealand my employer is in Australia, i work remotely, am i able to get a TFN so they can do my tax like they do for all there Australian employees?


Can I claim tax deductions for the Student Contribution fee I pay personally for a CSP subjects, provided all other criteria to claim has been met and I do not take any HECS-HELP loan?


Hi Team

A client has a residential premises and while the premises is rented it is input-taxed sale and no GST inputs can be claimed.

**Can GST inputs be claimed when a residential premises is vacant as there is no input-taxed sale income?**  The owner is registered for GST and the premises is vacant with intention to rent again.  If the owner can claim GST while receiving no rental income is there differences for 1. ordinary holding costs. 2. R&M, 3. capital improvements that will depeciate while rented

Please provide QC reference(s).  Many thanks.


As part of my ESS, I receive deferred shares in my UK-listed employer as part of my annual bonus (at no cost to myself). One third of these shares vest one year after they are issued, and the remaining two thirds vest the year after that. So, in any given year, I receive shares from two and three tax years ago.

I plan to move to Chile indefinitely for work at the end of tax year 25/26. Thus, at the end of tax year 26/27, I will be tax resident in Chile, with shares vesting that were awarded in tax years 23/24 and 24/25 (while I was still tax resident). What proportion of these share values will be taxed in Australia, and at what rate-- my current marginal rate or the foreign residents' rate?

I expect to have a small amount of rental income and interest on savings in Australia even after moving to Chile.


I have recently received a 6 month contract to independently contract for a business as a sole trader. I've already gone ahead and set up an ABN. The contract states that I will be charging fees at $600/day including super.

I'm not confident that this contract will extend or if I will do something else after - so my first question is should I sign up for GST?

If I do sign up for GST:

Should my 12% super be included or excluded from the GST turnover calculation?

How do I calculate how much GST to charge? - is it $60 (i.e. 10% in addition to the daily fee)

If I don't sign up for GST:

In the instance where I do end up taking up another contract or perform services as a sole trader under my ABN that make me go over the threshold, and have to sign up for GST, do I need to back cast charging GST? or pay out of pocket?


My wife and I purchased an apartment "Off the Plan" in Feb 2022. We sold our home of 7 years in Dec 2022. We have rented a home waiting for it to be built. Finally after covid delays it will be completed in Dec 2025. My wife has recently had a stroke and we believe the apartment will no longer suit us. We are unsure of our CGT liability if any. We have to settle of course. Should we move into it before we sell. Will that help ant tax issue if it were to exist at all. We don't own any other property and it has always been our intentions to live there. I am 67 and my wife 63. Any advice would be appreciated.


I lived in my van for the biggest part of the 2024->2025 financial year due to personal and unfortunate reasons. More specifically, from 1st of July 2024 until 1st of April 2025.

Throughout this whole period I drove to and from libraries and other government facilities on a daily basis for my work. I worked full time remotely, 7.6 hours a day at a minimum.

I have two questions:

- Can I claim a deduction on the fuel I used to get me to and from workplaces? I have upwards of $3k+ spent during that period on fuel, and would say at a minimum 40% of it was spent on commuting.
- How does the ATO treat WFH expenses if your home is a campervan? I'm sorry if it sounds like a silly question, but with the rising number of people affected by the housing crisis I feel like this would become more and more common.

Thank you.


For the past 3 years I have had net loses (no gains) from selling crypto. Each year I have only put the capital loses for that year in the "Net capital loses" section of the tax return, I now realise I should have been adding these onto the next year's return.

So this year it is telling me my loses carried forward is $12800, when it should be around $27000.

Can I just change the amount in this year's Net capital loses section to the correct amount?

As far as I can tell it doesn't change previous assessment outcomes at all,

and I have all the relevant crypto tax reports for every year,

Thanks


Hi All,

Just wondering if you could answer my question according to the below scenario:

An employer is receiving from the insurance weekly payments as wages compensation due to an injury suffered by an employee. The employer is acting simply as pass through since the amount received by the insurance is than credited onto the employee bank account. For the sake of clearing any doubt, the employer gets $100 by the insurance and then transfers $100 to the employee. There is no top up or similar.

Based on the above facts, is the employer obliged to report the amount via single touch payroll or is the employee responsibility to declare that amount as assessable income when lodging his/her personal tax return?

Really appreciate your help on the matter.

Thank you


Hi all,

I am using the CGT record keeping tool to calculate my capital gain.  There is a section labelled as "Periods of foreign or temporary residency".

(1) I got my permanent residency in June 2021.  Should I take this as my "End Date of foreign or temporary residency"?

(2) I found out that my tax lodges in previous years (2022-23 & 2023-24), the end date of foreign or temporary residency was mistakenly set as "Jun 2022".  Should I report and amend?  and how to do it?

Thank you.


My business in Australia is setting up a supplier that is based overseas in our accounting system. They are supplying us goods.

Do they need to complete a statement by supplier? And if they don't, do we withhold 47% tax?


My Discretionary Trust already has an ABN. Is it possible for the Trust to obtain an additional  separate ABN in order to operate another business? I would like to keep the financial transactions — and therefore the bookkeeping — of the two businesses completely separate.


Hi

I had a change in circumstances and earned under the tax threshold. Can I convert my salary sacrifice amount (my income ) than  to a non-concessional contribution before completing my tax return.


We will be moving to Aus shortly for a 3-5 year stint for work. We have 2 investment properties and family home(which will be rented) all are negatively geared so we will need to support payments from AUS income. Do we need to report income/losses on our AUS tax returns and if we sell one of the properties will we be affected by CGT.

The IP's are in companies and the family home is in a trust.

Apart from having NZ resident directors and trustee, I'd just like some confirmation that we are good to go and won't get any unpleasant surprises.

Thanks


Move from Work and Holiday Visa to Bridging Visa B (Subclass020). Do I need to complete the Tax Withhold declaration form or am i still a foreigner for Australian tax purposes until my new visa is active.


**Hi everyone,**

I’m an international student in Australia. I used to invest in U.S.-domiciled ETFs, but I recently discovered that if I pass away with more than USD $60,000 in U.S. assets, my heirs could face up to **40% U.S. estate tax**, which would significantly reduce what they inherit.

After some research, I learned that Australia doesn’t have an equivalent estate tax for Australian-domiciled assets. Based on this, I have a few questions:

**1. Holding Australian shares after leaving Australia**

- If I buy Australian ETFs or ASX-listed shares now, and years later I move back to my home country (Colombia) or elsewhere, can I keep holding and buying those shares from overseas?
- I understand that as a non-resident, my dividends may be subject to a **30% withholding tax** since Colombia has no tax treaty with Australia. Is that the only tax implication I need to consider while holding them?
- What happens if I sell those Australian shares while I’m a non-resident? Are capital gains taxed in Australia, or only in my home country?

**2. Estate/inheritance considerations**

- If most of my portfolio is in **Australian-domiciled ETFs** (like VGS, VAS) and I pass away, what happens to those assets?
- Will my heirs need to pay any Australian taxes to inherit them, or is it tax-free in Australia?
- I’m Colombian — can my heirs receive my Australian investments even if they are **not Australian residents**?
- If taxes do apply in Australia, what percentage are we talking about?

**Thanks in advance!**

Are there any other important questions I should be asking to fully understand the risks and processes here?


Hey guys I just want to ask that if i am working as an AIN with regis and am a bachelor of nursing student at the same time. Can i claim my uni fees in tax?? Please let me know if you guys know anything about that. Thanks