Information Centre

Unlocking tax minimisation: strategies to keep cash in your business

Written by Matt Yates | Apr 15, 2024 1:41:55 AM

We all know that with business success comes taxes – it's the other side of the profit coin. But what if I told you that you might be letting hard-earned cash slip through your fingers come tax time? You work tirelessly to grow your profits; it’s only right to hold onto as much of it as you can.

The Importance of Proactive Tax Planning

Tax planning isn't about trying to pull a fast one; it's about smart, proactive management of your finances. Imagine feeling confident and reassured that you’re not just compliant, but also seizing all the opportunities to keep your tax bill as lean as possible.

Strategic Approaches to Minimise Tax

Before the end of the financial year, there are several key points to ponder.

Seeking further insight? Access our comprehensive guide, "10+ Ways to Lower your Tax Bill" which delves into these topics with greater practicality and detail.

Capital Gains Tax Considerations

For Australian taxpayers, the date you contract to sell a capital gains tax (CGT) asset, such as property or shares, is instrumental in determining the tax year of your capital gain. Selling an asset on 1st July means the CGT will apply in the next financial year, contrasting with a 30th June sale.

Motor Vehicle Deduction 

Companies may choose between the cents per kilometre and logbook methods to claim motor vehicle deductions. The logbook method often results in greater deductions as it includes all running costs proportionate to work use.

Preparing for Stage 3 Tax Reductions

With Stage 3 tax cuts commencing from 1 July 2024, deferring income into the following financial year could yield substantial future tax savings. These cuts will be reflected in the 2025 Tax Return.  Swing by our in-depth blog for a complete scoop on how these changes could sprinkle extra pep into your financial step: Unpacking the Proposed Stage 3 Personal Income Tax Cuts.

Accurate Stock and Work-in-Progress Assessment

Perform a detailed stocktake as of 30 June, writing off any damaged or obsolete items for tax efficiency. Valuation methods for stock affect tax payable; hence, seeking advice is beneficial.

Prospect of Enhanced Instant Asset Write-Off

The government has suggested increasing the instant asset write-off to $20,000 for qualifying small enterprises, enhancing cash flow and simplifying compliance. Passage of relevant legislation is pending. Keep an eye on the updates here

Employee Training Tax Boost

The Small Business Skills and Training Boost initiative offers a 20% additional deduction for externally provided employee training, subject to eligibility criteria. Check if you can claim a 20% bonus deduction on certain eligible training expenditure for your employees on the ATO website

Income Deferral Strategy

Postpone billing and cash collections beyond 30 June 2024 to delay tax liabilities into the future.

Asset Register Maintenance

Annually review and clear out any disposed of or unusable assets on the fixed asset schedule for potential tax advantages.

Clearing Bad Debts

Identify uncollectable debts and write them off prior to 30 June 2024, ensuring documentary evidence within the accounting system.

Advancing Expenses and Capturing Early Deductions

Prepay expenses such as insurance or loan interest, and purchase supplies by 30 June 2024 for immediate financial year deductions.

Shareholder Loan Compliance

Complete loan repayments from your company by 30 June 2024 to prevent them from being treated as dividends. Need deeper understanding? Check out our tax minimisation and planning page. 

Importance of Trustee Resolutions

For Family Trusts, trustee resolutions signed before 30 June 2024 are crucial to avoid excessive taxation on trust profits, considering ATO scrutiny.

Tax-Efficient Donations

Make contributions to registered deductible gift recipients for a tax deduction.

Fringe Benefits Tax (FBT) Exempt Purchases

Buy FBT exempt items such as Tools of Trade before 30 June 2024 to exploit available tax concessions.

Preparing for Updated Company Tax Rate

Companies with turnover under $50 million face a 25% tax rate in 2024, subject to passive income conditions.

Prompt Superannuation Contribution Payments

Ensure superannuation contributions are with the fund by 30 June to secure a deduction in the same financial year, allowing a three-week clearance.

Maximising Superannuation Contributions

Contribute up to the concessional cap limit for superannuation, which is $27,500 in 2024, monitoring to avoid excess contributions tax.

The Path Forward

Let me tell you – handling your taxes doesn’t need to be as crazy as threading a needle on a rollercoaster ride. These strategies I'm talking about? They're not just wild guesses. They're the result of real expertise, all about saving on taxes the smart and legal way.

Yet, individualised strategies are key. They take a good understanding of your unique business landscape and an even better grip on the tax code. A sit-down with a tax professional not only makes sense—it makes dollars and cents.

Stepping into the arena of tax planning and minimisation with know-how and guidance can offer some serious fiscal firepower. And remember, it’s a marathon, not a sprint—it's all about the long game.

Tax savings are there for the taking. It just takes a bit of gumption and maybe a helpful nudge from pros who speak tax as fluently as they do success.

Until next time, keep those ledgers happy and your tax burdens light! And if you've found a glimmer of gold in this post, don’t just sit on it—reach out to a tax professional and start tuning up your strategy today.

P.S. Remember, while I love sharing these tips, they're general in nature. Your situation is unique, so consider this a jumping-off point to speak with a tax consultant who gets you and your business.