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Healthy female "dog" to breed with Parson Russell Terrier, to produce ASSISTANCE DOGS.   Rochedale South QLD 4123
I wish to breed from my Parson Russell Terrier. He is a trained assistance dog. He has a wonderful nature. The breed of his mate could be varied or a cross; eg Parson Russell Terrier, Jack Russell Terrier, Beagle, Bull Terrier, Bull mastiff, Staffy, and/or Fox Terrier plus many others. She does not need to be "pedigreed". I am very protective of my dogs. She will become very valuable to me and become one of my assistance "dogs". If we can assist each other, please contact me on my contact form, including your email address and your landline phone number so I can phone you to discuss. 

Because I am disabled and have an LLB [so therefore understand the Law surrounding disabilities and assistance dogs] I am now branching out to providing Assistance dogs to disabled persons [even if disabled in only a minor way and so not even realizing it]. This is not a business proposition but rather just a very necessary service I can offer to the community.
Many people have a disability and do not realize their ailment or "problem" is by law, the Disability Discrimination Act 1992 (Cth) [DDA], classified as a "disability". This is especially so for people getting on in years, and who have a dog, and are maybe moving to accommodation where they are told they cannot take their dog. In a majority of cases, those people cannot be legally forced to surrender their animal/dog.
I will be assisting those person who already have dogs, but are being forced, unlawfully, to dispose of them because maybe they are moving accommodation. I can train your existing dogs to be assistance dogs and provide the documentation as required by the Disability Discrimination Act 1992 (Cth) [DDA]. I do not intend to charge for this, but just maybe cover some marginal costs.

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 Small Business Tax Furphy & Con by Three Major Political Parties:


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Small Business Tax Furphy & Con by Three Major Political Parties:

SmallBusinessTaxFurphy The Turnbull small business company tax rate reduction will be of little benefit to very few people.

The small business corporation tax rate is effectively irrelevant. The public argument between labor and coalition is a furphy. All the reduction does is to give accountants an extra minor avenue for tax avoidance.  What the large sum calculated by Treasury shows, is that Australian accountants are not giving their business clients the best advice.  That beg the question, 'Why has labor not realized the real effect of what is proposed by Turnbull", even for a $2million pa turnover company.  It is only of benefit to wealthy owners of small business companies, if their accountants are advising them well.

The progressively reducing tax rates for companies will be be of no benefit to any small business shareholder regardless of how much dividend they receive from the company, if their taxable income is below $37,000.00, because of dividend imputation.    In reality, few individuals will benefit from this.

I have not seen the details of the treasury calculations, but the reduction in just the small business company tax payments, would be offset by increases in tax payable by the shareholders of those companies or increases in refunds to those shareholders due to tax imputation.   Surely, the Treasury has netted off these figures. 

Franking of dividends [aka dividend imputation] and refund of unused Franking Credits make small business Company Tax largely illusionary.  Hence, small business company tax rates are irrelevant to all but the really wealthy.  Any increase or decrease in company tax in Australia flows through to the dividend recipient.   The Franking credit is used to defer the dividend recipient's tax liability.  If the franking credit exceeds his liability, he receives a refund.

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Definition of Franking Credit.

In Australia, a Franking Credit is an amount of value that is attached to a dividend of a domestic company that permits that company to pass through to Australian shareholders the benefit of Australian tax already paid on company profits.  The franking credit is at the same rate as a proportion of the Australian tax paid dividend, as the Australian tax paid, is of the Australian taxable profit of the company.

An example is given for an Australian Public Company with a tax rate of 30%:   For $100 of taxable profit of the company it would pay $30 in tax [including any dividend imputation available to that company], leaving $70 for payment of dividend.  Then, if that company paid a fully franked dividend of $70 to an individual Australian shareholder, the individual taxpayer would include as his taxable income, both the $70 dividend and the $30 franking credit.   The $30 franking credit would also be applied to pay the tax due from that Australian taxpayer.

It is as though the company did not pay any income tax at all but paid as dividends all of its taxable income including what would have been tax, and that total is then taxed in the hands of the Australian shareholder.   It is as if company tax is transparent.



I am a retired Accountant and retired Registered Tax Agent.   Not only did I advise, prepare the accounts and tax returns for many small businesses in their various forms, but I was also a small business.  My small business was structured in the way that most small business are structured; as a discretionary or family trust [both descriptions describe the same structure] with a corporate trustee.   In that structure, the corporate trustee does not have the benefit of any revenue and according pays no company tax absolutely
so the small business tax rate is irrelevant in that scenario.

The various forms or structure for small business in Australia include sole trader, partnership, trusts [with corporate or individual trustee] and of course company aka corporation.

The only situation where this could be relevant is if the company directors [usually shareholders who potentially receive dividends] wished to retain funds in the company.  [Retaining funds in the company increases the value of shares in the company, which potentially would attract Capital Gains Tax when the shares are eventually sold.]  The only reason that that, retaining funds, should be the case is if the shareholder had a personal taxable income in excess of $37,000 [2016 threshold which is unaltered].  Above $37,000 to $80,000 taxable income, the taxpayer pays effectively [with Medicare levy of 2%], 34.5% tax which is greater than the present company tax rate.   In that case, the whole client of company/business and individuals, pay less to the ATO, in the current year, if funds are retained in the company.  With a taxable income of between $18,200 and $37,000, the shareholder pays a maximum marginal rate including Medicare levy of 21%.   Hence, a worthwhile accountant would plan for his client to have a taxable income [per shareholder ] around $18,200 each, or less provided their living is secured if a strong recession occurs.   If the accountant had given his clients good advice, he should have advised some negative gearing in the industry in which his client operates, such that each individual person has a taxable income less than $37,000.   [Of course, with historically low interest rates, negative gearing is less effective.]

Of course, retaining earning in the company is not the only way for the company to have use of the funds for development.  The shareholders, usually the directors can loan money, distributed as dividends back to their company.

My experience is that business in Australia is not all that easy.  Apart from competition, there is so much corruption in business and day to day life, in Australia.  The corruption is so often from the public sector, based on rampant police corruption.   Union corruption can flourish with so much corruption in the public sector based on police corruption, and Crime and Corruption Commission [in Qld] corruption. Corrupt cops gain political favours, as corrupt cops can crucify anyone who confronts then or stands in their way.  Most small business people are doing it tough.  Curtailing corruption in Australia has to be the prime concern of all parliamentarians.  We do not hear of the full extent of corruption as the major political parties find it is better for them to at least tolerate the corruption, if they do not actually engage in the corruption.  Any parliamentarian who does not rail against corruption as the major concern for voters, is corrupt him/herself.  In their desire to tolerate corruption, they will seek to diminish the extent of corruption in Australia.

Also, why should hard working Australians pay tax, when extraordinarily wealthy churches pay no income tax nor GST.   Churches are massive organizations
pandering to the "faith", a PRIVATE interest of intellectually defective cretins, when that "faith" is a relic of primitive Neanderthal man.

Since labor's campaign is based on
class warfare, I am surprised that labor has not raised the reality that the small business tax rate reduction benefits the individuals who are really wealthy such that their accountants could not reduce their taxable income per individual below $37,000. 



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