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Individual taxpayers and investors
Superannuation: From 1 July 2012 all taxpayers, regardless of age, will have their concessional contributions capped at $25,000. Accordingly, the 2011–12 financial year is the last year that an individual taxpayer aged 50 or over may make eligible superannuation concessional contributions of up to $50,000 under the current rules.
The Australian Government’s superannuation co-contribution limit will also drop from $1000 to $500 from 1 July 2012. This cut will adversely affect many low-income earners, who should consider making after-tax contributions to obtain the maximum superannuation co-contribution before the window closes on 1 July 2012.
Medical expenses: The medical expenses offset will be means tested for those whose income exceeds the Medicare levy surcharge next year. They will only be able to claim a 10 per cent tax refund for net medical expenses exceeding $5000 in the 2012–13 financial year. Hence, where practicable, it may be best to bring forward eligible medical expenses before 30 June.
Deferring income and accelerate deductions: The decrease in income tax rates for middle and low-income earners next year may make it desirable for individuals to defer income or bring forward deductions.
Businesses
Trusts: Trustees of discretionary trusts are now required to make and document trustee resolutions as to how the income of such trusts for the 2011–12 financial year is distributed among beneficiaries by 30 June 2012.
Deferring the purchase of depreciating business assets: An eligible small business may consider deferring the purchase of assets (such as desks, computer equipment, and lawn mowers) until after June 30, when the immediate deduction for a depreciating asset increases from $1000 to $6500.
Claim the entrepreneur’s tax offset: The 2011–12 is the final financial year in which eligible small business entities can claim the entrepreneur’s tax offset, which is equal to 25 per cent of the income tax payable on the business's net income. Care should be taken in claiming the offset as it is subject to means testing.
Complying with Division 7A: The ATO is currently highly-vigilant in cracking down on shareholders and associates which use either the funds or assets of a private company for personal purposes. |
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