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GENC3003Personal Financial Planning,[object Object],Andrew Hingstonandrew.hingston@unsw.edu.au,[object Object],Unit 8: Taxation strategies,[object Object]
2,[object Object],Strategies,[object Object],Tax deductions,[object Object],Income splitting,[object Object],Income timing,[object Object],Negative gearing,[object Object],Franked dividends,[object Object],Superannuation,[object Object],Interest offset,[object Object]
3,[object Object],StrategiesTax deductions,[object Object],ATO gives guidelines at www.ato.gov.au… Individuals … Deductions Checklist,[object Object],It is now very difficult to get any!,[object Object],Main tax deductions are:,[object Object],Bank fees,[object Object],Self-education expenses,[object Object],Transport and motor vehicle expenses while at work,[object Object],Accounting fees for preparation of tax return,[object Object],Depreciation on home computer used for work purposes,[object Object],It’s usually better to try to get your employer to reimburse you for the full amount!!,[object Object]
4,[object Object],StrategiesTax deductions for shop assistants,[object Object],Repayments of shortfalls from the register that you reimburse your employer—but not if the shortfall is reimbursed by someone else. ,[object Object],Special coats, dustcoats, overalls, aprons, and protective safety boots—but not conventional clothing and footwear such as shirts, trousers, sports shoes and joggers. ,[object Object],Retailers Association education expenses for traineeships; chemist naturopathy course. ,[object Object],Macworld or similar magazines for a shop assistant in a computer store. ,[object Object]
5,[object Object],Discussion,[object Object],John has a salary of $80,000 and his wife, Jenny, is working part-time as they raise children (salary $15,000).,[object Object],Who should own the couple’s $20,000 savings account? John, Jenny or Joint?,[object Object],Who should own the couple’s negatively geared investment property?,[object Object]
6,[object Object],StrategiesIncome splitting,[object Object],For people who are married or in long-term defacto relationship.,[object Object],Generally used when one spouse is at home looking after children while other is doing paid work.,[object Object],Worker’s taxable income is $60,000,[object Object],Carer’s taxable income is $0,[object Object],All savings and investments should be placed under carer’s name to take advantage of $6000 tax free threshold!,[object Object],Self-employed or family businesses use this as well. Carer works as book-keeper in return for legitimate salary.,[object Object]
7,[object Object],StrategiesIncome timing,[object Object],Income is usually taxed when it is paid(not necessarily when it is earned).,[object Object],Sometimes you have a choice when to be paid (eg a bonus or payment for contract work).,[object Object],If you expect to earn more money next financial year then get paid before June 30.,[object Object],If you expect to earn less money next year then get paid after July 1.,[object Object]
8,[object Object],StrategiesNegative gearing,[object Object],When the costs of an investment (deductions) exceed the assessable income from the investment.,[object Object],Usually from borrowing money to invest in property or shares.,[object Object],Main assessable income is rental income or dividends.,[object Object],Main allowable deduction is the interest on the loan. Can also claim property expenses and depreciation on fixtures.,[object Object],If investment’s assessable income < allowable deductions… then it DECREASES your overall taxable income!,[object Object],However!!,[object Object],No point getting tax deductions on a dud investment,[object Object],The goal is to maximise after-tax returns NOT minimise tax!!!,[object Object],Geared investments magnify possible returns AND losses!,[object Object]
9,[object Object],StrategiesFranked dividends,[object Object],Most governments “double dip” with taxation!,[object Object],Companies pay tax on their profits (30% tax),[object Object],Dividends are paid to shareholders out of the after-tax profits,[object Object],Individuals pay tax on their dividends (up to 46.5% tax).,[object Object],Australia has stopped this through “franked dividends”,[object Object],A fully-franked dividend consists of a cash payment and also some “franking credits” (tax credits).,[object Object],Government refunds any corporate tax paid by the company to the individual shareholder as tax rebate.,[object Object]
10,[object Object],Add the total of the cash amount plus the franking credits to your assessable income.,[object Object],Corporate tax rate is currently 30% so for fully-franked dividends:,[object Object],Assessable income = cash dividend / 0.7,[object Object],Franking credit = assessable income – cash dividend,[object Object],Calculate income tax.,[object Object],Deduct the “franking credits” from your total tax payable.,[object Object],The net result is that the government refunds any company tax that the company has paid.,[object Object],For example, if your marginal tax rate is 45% then you effectively pay an extra 15% + ML on your dividends.,[object Object]
11,[object Object],Dividends example,[object Object],You receive a cash dividend of $700,[object Object],Dividend notice advises “franking credits” are $300,[object Object],You report your income as $700 + $300 = $1000,[object Object],Even though you only received $700 in cash!,[object Object],Calculate tax at your marginal rate (say 41.5%) = $415,[object Object],Report the “franking credit” as a tax rebate on tax return,[object Object],You receive a tax rebate of $300,[object Object],You only pay an extra $115 in tax,[object Object],Total tax received by government is $300 in corporate tax plus $115 in personal income tax = $415 = 41.5% tax,[object Object]
12,[object Object],StrategiesSuperannuation,[object Object],Any money salary sacrificed into your superannuation is a tax deduction.,[object Object],For example:Salary $60,000 + 9% employer super$60,000 is normally assessable incomeIf salary sacrifice another $5,000 thentaxable income = $60,000 - $5,000 = $55,000total contributions = $5400 (employer) + 5000,[object Object],Salary sacrifice taxed at just 15%, NOT 30% or more,[object Object]
13,[object Object],StrategiesInterest offset accounts,[object Object],Normally any interest in your savings account is assessable income.,[object Object],In a mortgage-offset account, your savings account balance is “off-set” against your home mortgage.,[object Object],Any savings are used to reduce the principle of the loan (your loan amount).,[object Object],As such, you don’t really earn interest (you just pay less interest).,[object Object],Good way to reduce tax.,[object Object],However, interest rates on offset accounts are higher than variable rates. Do the tax savings usually outweigh the added interest costs????,[object Object]
14,[object Object],StrategiesBeware of …,[object Object],Complex personal finances,[object Object],Added accounting and financial planning fees,[object Object],Increased personal time,[object Object],Increased “switching costs” to change structure,[object Object],Decreased happiness because of time and hassle,[object Object],Adequate records,[object Object],You must keep detailed records of deductions for 5 years.,[object Object],Stay away from investment tax schemes!!!,[object Object]

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Unit 8c Taxation strategies

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