Phone: (03) 9563 4688


Address: 17D Chester Street, Oakleigh VIC 3166

Latest Accounting News
Hot Issues
Our website is really our digital office.
‘Substantiation will be a key focus’: ATO drums in tax time 2018 hit list
Super changes: $1.6 million transfer balance cap and death benefit pensions
Payroll, compliance issues top dodgy practices in Aussie business
Employee travel expense deductions
The Goldilocks effect - Economic and market update 4Q 17
Tax assessments confirmed for undisclosed business income
Super returns on the up despite clients’ hesitation
Australia. All you need to know to be the expert.
Business confidence hits 5-month high: NAB
Caution advised on best interests duty with cryptocurrencies
$20,000 asset write-off renewed for another financial year.
SMSF compliance traps with bitcoin
Where Australia is at. Our leading indicators.
Foreign resident CGT withholding: early recognition of tax credit
ATO set to doorknock as 60% of cash-heavy businesses caught
New downsizing cap available
Capital Gains and Renounceable Rights
Treasury finds Australia 'increasingly uncompetitive' as US moves on tax plans
Australia's vital statistics
Our Advent calendar for 2017
Articles archive
Quarter 4 October - December 2017
Quarter 3 July - September 2017
Quarter 2 April - June 2017
Quarter 1 January - March 2017
Quarter 4 October - December 2016
Quarter 3 July - September 2016
Quarter 2 April - June 2016
Quarter 1 January - March 2016
Quarter 4 October - December 2015
Quarter 3 July - September 2015
Quarter 2 April - June 2015
Quarter 1 January - March 2015
Quarter 4 October - December 2014
Quarter 3 July - September 2014
Quarter 2 April - June 2014
Quarter 1 January - March 2014
Quarter 4 October - December 2013
Quarter 3 July - September 2013
Quarter 2 April - June 2013
Quarter 1 January - March 2013
Quarter 4 October - December 2012
Quarter 3 July - September 2012
Quarter 2 April - June 2012
Quarter 1 January - March 2012
Quarter 4 October - December 2011
Quarter 3 July - September 2011
Quarter 2 April - June 2011
Quarter 1 January - March 2011
Quarter 4 October - December 2010
Quarter 3 July - September 2010
Quarter 2 April - June 2010
Quarter 1 January - March 2010
Quarter 4 October - December 2009
Quarter 3 July - September 2009
Quarter 2 April - June 2009
Quarter 1 January - March 2009
Quarter 4 October - December 2008
Quarter 3 July - September 2008
Quarter 2 April - June 2008
Quarter 1 January - March 2008
Quarter 4 October - December 2007
Quarter 2 April - June 2007
Quarter 1 January - March 2007
Quarter 2 April - June 2006
Quarter 1 January - March 2006
Quarter 4 October - December 2005
Quarter 3 July - September 2005
Quarter 3 of 2008

George & John, Newsletter and Information

Prescribed Private Funds
Work Related Deductions – Personal Care Services
Fringe Benefits Tax – Meal Cards

Deductibility of Interest to Acquire Units in Hybrid Trust

Migration Skills
Depreciation of Computer Software
Investment Property Deductions Disallowed
FBT and Laptop/Portable Computers
Tips When Selling A Property

July Newsletter

Apportionment of Home Office Expenses Affirmed
Investment Property Deductions Disallowed
Work Related Deductions – Personal Care Services
Has the scope range of deductions expanded for work related claims?

A recent case concerned whether expenditure incurred by a tax payer with a disability was entitled to a deduction for employing an assistant to assist her in conducting her employment activities.  The tax payer was engaged as a law clerk and had physical disabilities that prevented her from typing and handling files etc.

A personal care worker was engaged to attend to some of the work functions, such as typing, photocopying, handling files and moving items on the desk, but also providing some personal care assistance.

In the words of the judgement "the administrative assistant is basically performing the role that legs, hands and fingers play for able bodies (sic) legal clerks and lawyers".

The tribunal considered that seven-eights of expenses were fully deductible after a private ruling application was in the negative.  The one-eight was attributed to personal hygiene and care.

The view was that the non-personal services provide by the attendant involved outgoings incurred to enable the tax payer to undertake her employment activities and accordingly deductible under the normal deduction provisions.  The expenses included wages, superannuation, advertising, insurance and training of the assistant.

The Commissioner has indicated that he accepts the tribunal's decision.

The tribunal also indicated that despite expenses being claimed under the general deductions, they may also be claimed under the medical rebate provisions.

The decision is not one that is considered to permit employees to claim deductions for delegating their work, merely the principle is reaffirmed that deductions need to be incurred for the purpose of generating assessable income.