Its tax time again

If you are not considering selling up in search of a 'sea change' then its time to start thinking about the dreaded tax man.

While year-end is not until June 30, starting those tax preparations now will give you a head start and help ease the pain.

These simple tips from will help ease the burden.

  1. Review stock on hand and write off any slow moving, obsolete or unsaleable stock
  2. Ensure your fixed asset register is up to date and write off fixed assets that are no longer in use
  3. Make sure all GST is paid and included on the BAS at 30 June 2003 by calculating all internal charges and reimbursements
  4. Review bank borrowings and make necessary rollovers to ensure interest payments fall into current tax year to claim the deduction
  5. Review all investments for tax-effective benefits
  6. Check whether prepayments are subject to transitional rules
  7. Consider deferring income until next year - subject to cash flow requirements
  8. Get rid of the those bad debtors - write off those which are commercially uncollectible at 30 June
  9. Make sure all superannuation contributions are paid by 30 June 2003 to make sure you can claim the deduction
  10. Be aware of the Superannuation Surcharge
  11. Consider selling some of your 'loss-makers' in order to offset capital gains
  12. Consider delaying the sale of assets that will realise a capital gain until next financial year

These tips should help you get your business in order.

25 March 2003
Source: CKG Partners