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Friday, June 26, 2015

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Friday, June 26, 2015

News About Australia & Japan

News About Japan

Friday, June 26, 2015

News About Japan

Yellow Pages・Money & Tax Talk・TV Program about Japan

Friday, June 26, 2015

Money & Tax Talk

FINAL

CLAIMING TAX DEDUCTIONS

ou are able to claim some expenses as tax deductions in your income tax return but what can you claim? This article considers the basic rules for tax deductions. Firstly to claim a tax deduction for an expense you must have spent the money during the year in which you are claiming the expense. For example, for an expense to be claimed in your 2015 tax return you will need to have spent the money between 1 July 2014 and 30 June 2015. If you spent the money but were reimbursed, or will be reimbursed by your employer you cannot claim the expense. This is also the case where you spent the money during one tax year but are not reimbursed until the next tax year. Secondly the expense must be related to your taxable income and must not be of a private or domestic nature or of a capital nature. If an expense is of a capital nature, for example the purchase of a computer that you use for work, you may be entitled to claim a tax deduction for depreciation. Where an expense is partly for work purposes and partly for private purposes you can only claim the work related portion. For example, you may use your home internet partly for work purposes. To claim a part of the cost you will need to determine the work related percentGlenn Burke B.Bus CA SFfin Glenn is a chartered accountant and financial planner with over 25 years tax and accounting experience. Glenn regularly presents lectures on accounting and finance.

age of the internet usage and keep a record of how you have calculated the percentage. Thirdly, you need have documents to substantiate the expenses claimed as you may need to provide these to the Australian Taxation Office in the event of an audit. The documents you need to keep include invoices and receipts for expenses and details of how you have determined the work related percentages claimed. These records generally need to be kept by you for five years. An item that is generally not tax deductible is travel from home to work and work to home. This is considered a private expense. Also you cannot claim fines such as parking or speeding fines. If you claim clothing expenses these must relate to protective or occupation specific clothing or uniforms. Also take care when claiming self-education expenses as these are often questioned by the tax office. It is important that you only claim expenses for which you are entitled to claim. If your expense claims are rejected by the tax office you will be liable to repay the tax refunded that resulted from the deductions and you may also be liable to pay penalties and interest. If you would like to discuss the above or have any tax or accounting questions please contact us. As this is our final article we would like to thank the management and staff at Jenta for their support and wish them and our readers all the best for the future.

Proactive Business Advice

Suite 802, Level 8, 11 Help Street, Chatswood NSW 2067

02 9411 3598

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SBSラジオ日本語

放送時刻 : 毎週火曜日、木曜日、土曜日午後10時周波数: Sydney1107AM、 Wollongong1035と1485AM、 Newcastle1413AM (Japanese) ・生放送の時間にはデジタルテレビでも聴けます。リモコンでガイドを押しチャンネルを矢印で上下してSBSRADIO1のJAPANESEを選んでください。・生放送や前の放送をオンラインでお聴きください。 www.sbs.com.au/yourlanguage/japanese

携帯電話のAPPもあります。詳しくは上記のウェブページをご覧ください。

Friday, June 26, 2015

最新情報

Japanese Restaurant

Kai Sydney

・ Photo : Kai Japanese Restaurant Writing : Ann Nazdo (upper left) The shoga-yaki (stir-fry with ginger) has a richly infused sauce and perfectly tender yet springy meat ($14.50). (upper right) The ten-don, with its crispy batter and sauce-infused rice, comes with mini-udon ($13.50). (lower left) Connoisseurs will be unable to resist the generous portions of the salmon set ($20.50). (lower right) You will be surprised at the size of the tonkatsu (battered pork) set ($14.50).

Shop is at the end of the alley in The Grove

Affordable, chef-quality lunch at a newly refurbished restaurant Enjoy authentic Japanese to your heart's content Neutral Bay is the ultimate place to go if you are craving Japanese food, from traditional noodles or rice dishes to Westernstyle Japanese. You are sure to find most types of Japanese cuisine in Neutral Bay, with plenty of restaurants and take-away stores. In such a competitive battlefield, Kai reopened in February this year with a new slogan, "The restaurant with the authentic chef", and a renewed affordable and quality lunch menu. Kai has a reputation for an uncompromised authentic taste and a desire to bring real Japanese food not only to the Neutral Bay, but eventually to Sydney as well. While this attitude has not changed, their lunch menu has reappeared in a new form that will keep both customers' stomachs and wallets happy! The must-try recommendation has to be the range of donburi (authentic dishes of meat, fish or vegetables over rice) starting from $13.50. Served with a mini-udon, the size of each meal is certainly satisfying. This satisfaction is then followed by the pleasant, nostalgic harmony of carefully selected ingredients and the blend of rice and sauce, which is said to be the foundation of donburi. The fried food is crisp and the cooked meats are very tender, allowing your chopsticks to cut through without any

difficulty. The mini-udon is the ideal and essential match for the main dish. Japanese authenticity can also be created with just bowl of rice and miso soup to accompany the main dish. Pork sh_ga-yaki (stir fry with ginger) is the representative dish and can often be hard to find outside Japan. The pork is fried with onions and chives, mixed with sauce, cut into bite-size pieces and served with rice. Surprisingly, $14.50 includes a tsukidashi (small appetiser) and a chawanmushi (egg custard). It definitely feels like you've been looked after. If you are really indecisive, and just want everything from the overwhelming menu, there is "Kai Special Lunch Set" at $29.50. It's a parade of Kai's classic quality meals, enough to fill anyone at a reasonable price. There are also sushi/sashimi Sets, which makes the decision over lunch just a little more difficult! Driven to continue providing genuine Japanese cuisine, Kai is also introducing dinner course meals from midSeptember. You will be pleasantly surprised that a five-course meal includes an entr_e and a main selection from three different combinations at only $55 per person. Whether it's a filling lunch or an awesome dinner you are hoping for, Neutral Bay is the place to be, day or night.

The Kai special lunch set is a parade of classic, quality Japanese cuisine ($29.50).

The harmony of the sauce with the tenderness of the beef in the Wagyu-don is just mouth-watering ($17.50).

Kai Sydney Address: The Grove,Shop 13, 166-174 Military Rd, Neutral Bay Phone: 02 9908 7045 Opening hours: Thursday - Sunday (lunch) 12:00pm∼2:00pm Tuesday - Sunday (dinner) 6:00pm∼10:00pm BYO: Fully licensed & BYO (wine only) Accepted cards: EFTPOS, Visa, Mastercard, AMEX and other major cards

The chicken katsu-don's combination of batter, sauce and egg emphasises the traditional taste of Japan ($13.50).

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Friday, June 26, 2015

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Suite 802, Level 8, 11 Help Street, Chatswood NSW 2067

02 9411 3598

Friday, June 26, 2015

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Friday, June 26, 2015

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ナチュラルセラピーのある生活

Mika

筆者：東京都出身、ナチュラルセラピスト、自然療法研究家（栄養士・調理師）日本ナチュラルセラピー協会理事、特定非営利活動法人ナチュラルセラピー研究会代表

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Friday, June 26, 2015

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