6月30日的财政年底就要到来了，有哪些最后一分钟可做的事情，帮助你尽可能的避税？

管理好资本利得

如果纳税人在今年有资本利得，那么他们应该检查，是否值得在财年底前出售一样亏损的投资来抵消这个利得。资本利得必须在实现当年纳税，而亏损可以带入下一财年但是不能抵消以前年度的利得。

私人保险

个人收入超过88,000元，夫妇收入超过176,000元，会被征收1％的额外的Medicare附加税。个人收入超过136,000元，夫妇收入超过272,000元，这个附加税的税率会提高到1.5％。而购买私人健康保险可以避免被征收这个医疗附加税。

今年的私保回扣政策也比较复杂。回扣是政府用来补贴那些购买私保的人，降低保险费。回扣金额取决于年龄和收入。从2014年4月1日开始，回扣金额还和通胀挂钩。这意味着今年会有两种回扣，一种是2013年7月1日到2014年3月31日的，另外一种是2014年4月1日到2014年6月30日的。你的私保单上会分别列出这两种回扣，都需要做到税表里。

税务抵扣稽查重点

税务局今年的重点稽查项目是和工作相关的费用申报，特别是电脑，电话和家庭办公室的费用，以及投资房的费用抵扣。如果纳税人申报工作相关的费用抵扣，他们必须实际花费了这笔钱，必须和工作相关而且必须有纪录能够证明这个花费。

税务局认为投资房也是一个很容易发生错误申报的地方。特别是第一次拥有投资房的投资者。普遍的错误是为那些还未准备好出租的物业申报费用，并且多报可以抵扣的借款利息。

高收入者

5月预算引入的针对收入18万以上人群的赤字税还未成为法律，但是很可能会在参议院通过，从2014－15年开始实施。Medicare Levy也会从7月1日从1.5％上升到2％。 赤字税开始后，高收入者可能可以使用诸如借款投资的办法来争取税表内更多的抵扣金额。而从这个财年来说，高收入者可以看看是否能把7月1日以后的奖金放到6月30日之前来发放，或者把抵扣项目推入下一财年，以避免明年的赤字税。
在线报税更简单

约有140万税务情况简单自行报税的纳税人会发现今年使用MyTax报税更容易了。MyTax可以在网上填报，最多不超过10屏，而E-Tax相比之下需要下载软件，且最多可达200屏。MyTax还可以在平板和手机上使用。

E-Tax和My Tax都可以从my.gov.au获得。自行报税的纳税人最好等8月以后才开始报税，因为银行，雇主，政府机关向税务局提供信息的截止期是8月初。书报店不再有税表提供，如果纳税人需要，可以从ato.gov.au/onlineordering 索取，也可以致电1300 720 092索要。

自行报税的税表截止期是10月31日，使用注册税务代理的纳税申报的截止期是次年的5月15日。晚报税的罚款是170元。

最后一分钟的养老金缴纳

对于收入低于33,516元的纳税人使用税后收入为自己缴纳养老金的，政府提供50％的配比，最高政府可投入500元。

纳税人可以为不工作或者低收入的配偶缴纳养老金。如果配偶的收入低于10,800元，缴纳养老金的一方在税表里可以获得为配偶缴纳的养老金的18％的抵扣。可缴纳的养老金的上限为3000元，就是说纳税人最多可获得540元的抵扣。

How to beat the taxman this financial year

"If anybody in this country doesn't minimise their tax, they want their heads read, because as a government, you're not spending it that well that we should be donating extra!"

Most of us would agree the old Kerry Packer adage still applies today. Proper tax planning should be a strategy pursued throughout the year, not just as the June 30 deadline is approaching.

• John Collett: Last-minute moves to boost your super

However, there are still some things that can be done last minute to minimise the tax you pay, while keeping the taxman onside. Here is a checklist of some last-minute moves you might consider:

If a taxpayer has made a capital gain this year, they should check whether it is worth selling a loss-making investment before June 30 to offset the gain, says Peter Bembrick, a tax partner with Sydney accountants and advisers HLB Mann Judd. Capital gains tax must be paid in the financial year they are realised. Losses can be carried forward but they cannot be carried back.

Bembrick says taxpayers should also make sure to claim every legitimate deduction possible, whether donations, subscriptions to magazines that are work-related or income protection insurance premiums before 30 June to ensure that they make it into this year’s tax return.

Private health insurance

The Medicare levy surcharge adds an extra 1 per cent tax for singles earning over $88,000, or couples earning over $176,000. This rises to 1.25 per cent at higher income levels, and up to 1.5 per cent for singles earning over $136,000 and couples earning over $272,000. “The surcharge can be avoided if the family takes out the appropriate level of hospital cover with an approved health fund,” Bembrick says. “As with investment decisions, your approach to private health insurance should consider the likely financial, and in this case medical, impact of making particular choices and not be ruled entirely by tax considerations."

There is a further complication to the private health insurance rebate this year. The rebate is the amount the government contributes to insurance premiums. It is worked out according to age and income. Rebates are now indexed annually, starting from April 1, 2014. That means there will be two different rebates for the current financial year – one from July 1, 2013, to March 31, 2014 and another from April 1, 2014 to June 30, 2014. They will show up on private health insurance statements as separate lines and both need to be entered into tax returns.

Tax office targets

The tax office is targeting work-related expense claims, especially computer and phone expenses and home office claims, and rental property deductions this year. It has warned it will be looking closely at claims for a proportion of work-related use of computers, phones and other electronic devices. If taxpayers are claiming work-related expense deductions, they must have spent the money, the expenses must be related to their job and they must have a record to prove it, says Karen Anstis, an assistant commissioner at the tax office. Other work-related expense claims at which the taxman will be looking closely include overnight travel and the transport of bulky goods and equipment.

The tax office says rental property deductions is a big area for wrong claims as the ranks of property investors grows. It is often first-timers who get it wrong, Anstis says. She says common mistakes include claiming rental deductions for properties that are not genuinely available for rent and overstating the interest deduction claims on the mortgages taken out to buy the properties.

High earners

The deficit “levy” announced in the May budget is a tax of 2 per cent on the portion of taxable incomes above $180,000 a year. It is not yet law, but will likely be waved through by the Senate and will come into force for the 2014-15 year. The Medicare levy will also rise from 1.5 per cent to 2 per cent from July 1 to fund the national disability scheme. As the deficit levy applies to taxable incomes, high earners will be looking for ways to increase their deductions for next financial year as the deductions will be worth more. Strategies such as borrowing to invest, where the interest on the loan is tax deductible, are likely to become even more popular with higher earners. For this financial year, Bembrick says that high earners may seek to have any bonuses brought forward and paid before June 30 and the start of the deficit levy. High earners may want to push deductions into the next financial year when they will be worth more.

Online filing easier

Taxpayers who prepare their own returns and have straightforward tax affairs - about 1.4 million of all taxpayers according to tax office estimates - will find it easier this year with My Tax, which is a short-form version of E-Tax. My Tax can be filed online and is no longer than about 10 screens compared to E-Tax, which has to be downloaded, and is up to 200 screens. My Tax is also available on tablets and smart phones.

Both E-Tax and My Tax will be accessible this year though my.gov.au/, which is a portal for government services such as the tax office and Centrelink. Taxpayers must first register at My Gov and link to the tax office. If you already have a My Gov account, simply link the tax office as one of your member services. By filing online, the tax return can be filled with your previous tax return and with information provided by your bank, employer, government agencies and others. The tax office takes until early August to gather the information. Self-preparers are best off waiting until then to complete their returns. The data added to the return by the tax office can be reviewed and any missing details added by the taxpayer. Tax return booklets are no longer available from newsagents. If taxpayers need to lodge on paper, they can order a booklet and instructions from ato.gov.au/onlineordering, or by calling 1300 720 092. Copies are also available from tax office shopfronts.

Be aware of the deadlines that apply for tax returns. The tax office can charge $170 a month for late lodgement. The deadline is October 31 for those filing their returns themselves. Those who use a registered tax agent are usually eligible for a later deadline of May 15, 2015, as long as taxpayers are not in dispute with the tax office.

Last minute super contributions

June 30 may be mere weeks away, but for thosewho qualify thereis a couple of things they can do to top up their super and receive tax savings as well. Under the government’s co-contribution scheme, for each after-tax dollar contributed to their super fund the government contributes 50 cents into their fund. The maximum government co-contribution is $500. The maximum government co-contribution of 50 cents for each dollar applies for incomes up to $33,516. For incomes above this threshold, the co-contribution phases out. It cuts out altogether once income exceeds $48,516.

A spouse has until June 30 to make a contribution into their non-working or lower-income-earning partner’s super fund. If the partner earns less than $10,800, the spouse receives an 18 per cent tax offset in their tax return for a contribution of up to $3,000, providing a maximum tax offset of $540. The tax benefit reduces and cuts out altogether once the partner’s income reaches $13,800.

Do not leave these superannuation contributions to the last minute, says Bill Watson, the chief executive of industry super fund First Super. He says at least five working days should remain before the end of the financial year to allow time for the transfer of the money and processing by funds.

Taxpayer paid $17,000 in tax and penalties

The tax office gives the following real example of how a teacher who claimed massive home office expenses ended up paying back almost $17,000 in tax and penalties. The teacher claimed more than 3000 hours of work-related use of their home office at 34 cents per hour. That works out at about eight hours every day using their home office for work purposes.The teacher claimed $13,000 for this part of the claim, without any supporting evidence - which the tax office disallowed - and also claimed $1,250 for internet access, telephone and mobile phone, without giving a break-down of private and work-related use. A diary covering the four-week period of use of these items would have been acceptable, but no evidence was provided to support the claim. As a result, the claim was disallowed. Finally, the taxpayer claimed $9200 for IT equipment and software but did not show how these items were split between private and work-related use. To support the claim, the taxpayer was asked to provide estimates of work-related and private use over a four-week period but was unable to provide the information. As a result, that claim was also disallowed in full. The taxpayer was required to pay almost $17,000 in tax and penalties.

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