Starting point for filling out a personal tax return in 2014
In Australia tax returns cover the financial year that runs from 1 July to 30 June, and personal tax returns can be lodged with the Australian Tax Office (ATO) either electronically, using an online application process, or by submitting a paper tax return and individual tax return instructions. Tax returns have to be submitted by 31 October each year, unless you use a registered tax agent to prepare your return. Those can usually be lodged later than the end of October – your tax agent or accountant should be able to inform you of this date.
The starting point of this whole process is making sure that you have got all your relevant information pertaining to your assessable income up to date and accurate. If you haven’t already done so, make sure that your payment slips and income details are filed in date order, and that you log and number any receipts for expenses or payments that can reduce your assessable income. Scan these documents, keeping them in a secure file on your computer. You won’t be asked to send in your receipts or documents with your tax return unless the ATO request these, but it will make filing your tax return a lot easier. Do also check to see if you have to lodge a tax return, most people do but there are a few exceptions. Generally if you’ve had any tax taken from payments made to you (and this includes working holidaymakers paid a wage in Australia) then you almost certainly have to lodge a return or face penalties.
Next you’ll need to set aside time to focus on your tax submission or you can get tax professionals to help with this process in order to save time and ensure an accurate return. You should also decide whether you are going to lodge your return online or via paper. If you are lodging online and using e-tax, the ATO has a downloadable app that can assist you in this process, and there are step by step guides to electronic submissions on their website. Then start gathering the relevant documents.
Whom to speak to for advice
There is a lot of help and advice available these days both online and by talking to income tax professionals, but it is important that you deal with experienced and qualified tax agents as well as the ATO. Tax professionals can save you a lot of time and effort, and ensure that the tax return you make is complete and that it accurately reflects your assessable income. If you hold a number of superannuation accounts or have additional income from stocks, shares or investment property, they can help you maximise your tax return to ensure you pay only the taxation that you owe.
Income tax professionals should be the people to consult prior to lodging your return as they can accurately review your gross income, from the financial records you provide, and advise you on any pre-tax adjustments you can legitimately claim. For advice on reducing your assessable income prior to lodging your tax return, independent tax agents and accountants are an invaluable source of advice and help. They will also submit the tax return on your behalf, which can reduce a lot of the time and effort you would have to put in without their help. Most taxation professionals also have online information and advice, with comprehensive question and answer forums for further support and guidance.
The ATO has a very comprehensive website with step-by-step checklists and downloadable forms for those preparing to submit a personal tax return. E-tax apps are available for download, and if you need to get a tax file number then you can do this online as well plus update any of your personal details. If you are submitting a paper return, which many Australians still prefer, then you can contact the ATO for guidance and/or order a form or publication to help you through this process. Their website is www.ato.gov.au.
Finally if you do have a complaint about any of the processes that the ATO undertakes, there is an Ombudsman created to focus on the investigation of complaints about the ATO. The Commonwealth Ombudsman is also the Taxation Ombudsman, and works cooperatively with the Auditor-General and Inspector-General of Taxation on all matters pertaining to taxation in Australia. They can be contacted via their website www.ombudsman.gov.au, in person or by telephone on 1300 362 072 (local call charge; calls from mobile phones at mobile phone rates).
Documents required for personal tax return (including supporting paperwork)
There are a number of pertinent documents that you will need as evidence of your assessable income when submitting your personal income tax return, namely:
• Financial records
• Payment summaries
• Tax file number
• Supporting documentation
• Schedules
Financial records and documents are needed in order to work out just how much to enter within each part of your income tax return for 2014. Even if you use tax agents or accountants, they are still going to need this information to work from, and this includes those on a lower income who might be getting help from a Tax Help volunteer. It is also really important that you have records of your superannuation fund, and if you have more than one super account, or if you have moved or changed your name (e.g. through marriage), you will need to ensure that you have details of your super accounts for the financial year in which you are doing your return. You can register online with the ATO to keep track of your superannuation funds or speak with your income tax professional who will advise you on this process.
Payment summaries should have been issued to you by each employer you gained your income from during the tax year, as well as other payers, and these should show the amount of tax that was held back and what monies were paid to you. Summaries of payments from banks and other finance organisations that show any interest earned, dividend statements and summaries from companies must also be retained, ready for submission of your tax return. If you receive income from other properties then a record of the payments made to you by tenants must be retained along with details of any purchases or payments made for equipment or assets. Note that if you do purchase a capital asset (shares, property, managed fund investment), you’ll have to start keeping records straightaway because if you sell your asset sometime in the future you may be liable for Capital Gains Tax.
Ensure you have your tax file number on hand, because if you don’t have one, you will need to apply for one. If you have lost yours, then make sure you contact the ATO or your tax agents (if you have used them previously) to check whether you have a record of it. Remember that you must keep your financial records for at least five years in case the ATO, yourself or your tax agents need to refer to them later on.
Supporting documentation is also very important. If you are submitting information about asset purchases and sales then you do need to keep valid receipts, invoices and purchase orders. You will also need copies of any contracts that show outgoing and incoming funds, as well as tenant and rental records. If you are claiming work-related expenses, mileage or, for example, laundering costs for uniforms that are $300 or more, you do need written evidence for the total amount to prove your claim.
If you regularly contribute to a registered charity, have made donations or gifted money, then you need to keep records of this transaction. Receipts for contributions or donations, or a signed letter from the organisation you donated or gifted money to, along with the amount and the date, should be kept ready for your return. Medical expenses, statements from health funds or Medicare, or payments made to residential care homes that relate to medical expenses should be kept so that you can accurately record your outgoing expenses that are tax deductible. Dental bills, opticians’ and chemists’ costs, and hospital payments that refer to you and your immediate dependents should be retained, and if you are responsible for the care and welfare of others, then ensure you have records and receipts pertaining to them.
You may also have to complete what is called a schedule, depending on your individual circumstances, and forms are available via the ATO website or your tax agent that will ensure the correct schedules are completed. The circumstances under which you will need additional documentation are as follows:
1. If you have received more than the one superannuation lump sum during the financial year;
2. If you have got more than one employment termination payment during the financial year;
3. If you have received any of the following payment summaries:
- Foreign resident withholding
- Withholding where ABN not quoted
- Voluntary agreement
- Labour hire and other specified payments
In the above cases, for (1) complete the Employment Termination Payment Schedule;
for (2) the Superannuation Lump Sum Schedule; and for (3) the Individual Pay as You Go (PAYG) Payment Summary Schedule.
The timeline for submission of your personal tax return
Taxpayers have the period from 1 July until 31 October in which to lodge their personal tax returns. If you are using an income tax accountant, then you might be eligible for an extension of this period, and your accountant will advise you on this. If you are awaiting a tax refund and you miss the July to October period because you need the refund amount to complete your return, you might not get a penalty unless the ATO has requested an earlier return. However, if you are subject to a tax liability with the ATO then get the return in within the required period because otherwise you could face a potential penalty.
Implications if the deadline is missed
If you miss the deadline the ATO may give you a “failure to lodge on time” or FTL penalty because of the late return, but if you lodge it voluntarily and it doesn’t result in you having to pay any tax, their policy is to not penalise. They are much more likely to penalise you if this is a reoccurring incident and you have a poor history of lodging your taxes. Also, if you have more than one tax return outstanding or if you haven’t complied with a request from the tax office to lodge your tax return then you are likely to be penalised.
An FTL penalty can be applied on overdue documents or on those that are lodged late, and it is calculated at a rate of one penalty unit ($170 since 28 December 2012) for each 28-day period (or part period) in which the required documentation is overdue. This is up to a maximum of 5 penalty units, i.e. 5 x $170, but size tests also apply so if you are classed as a medium entity then the penalty amount can be multiplied by a factor of 2, and large entities by a factor of 5. (This penalty payment cannot be lodged in the following year’s return as a tax deduction either!) However if you miss the deadline by only a few days through no fault of your own, such as because of verifiable postal delays or unexpected transmission delays, then the ATO does take this into account.
For peace of mind and assurance in getting your tax return completed in an accurate and timely manner, it is worth reviewing the use of an experienced income tax accountant and tax professional, of which there are several in the Brisbane, Gold Coast and Cairns area.
ITP QLD has been serving Australians for more than 35 years and pride themselves for reliable, quick, attentive and reasonably-priced services. Their fee is only based on the amount of detail included in your tax return. So if you had thought you couldn’t afford a professional income tax accountant, think again. Check out their website for more information.
Wednesday, May 28, 2014
Monday, May 26, 2014
Problems in getting a home loan and how to overcome them
If you have had your request for a loan declined, then it is imperative not to rush off to another lender and submit your application straightaway. You need to take a little time and review why you didn’t get the loan, so contact the company who declined your loan and ask them why. It could be that you didn’t supply them with the correct information or you missed something out; either way take time to carefully prepare your loan application before either resubmitting or trying to apply elsewhere.
Ideally take note of the issues presented below before deciding to put in for a home loan and give yourself time to ensure you cover all the possible obstacles that can crop up.
(Also note that if you are a first time buyer then make sure that you choose the right loan suited to your needs and requirements; there are loans specifically for first timers and their guidelines can be different from the ones other borrowers have to meet.)
Main challenges faced by home loan borrowers
• Funding issues
• Servicing issues
• Property issues
Funding issues
Lenders will require security and collateral against your home loan so make sure that not only can you show you have savings to cover the deposit, but that you have made a full and accurate list of any assets you hold. It is important that before seeking a home loan you can demonstrate that you have saved for a genuine 5% deposit, which means ensuring you can provide the lender with a history of your saving activity. Another reason that you can be turned down for home loans is if you cannot show you can supply sufficient funds that will cover 15% of the value of the property you are buying or at least a 10% deposit for new purchases.
Ways of overcoming these issues
Bank statements, savings bonds or a demonstrable savings plan will go a long way towards proving that you are a worthwhile and relatively risk free option for a lender. Try to avoid any major purchases before closing on your home loan as this could lead lenders to become concerned you won’t have the funds to cover repayments. Also make sure that you have prepared a forecast budget so that you can show what the demands on your income will be and that you can cover repayments as well as have something put aside for any emergency bills.
Servicing issues
If you do not have a steady income, or if you have just started work and cannot show at least 3 months’ worth of payslips, then you could find it difficult to get your home loans application accepted. Changes in employment, with employers extending probationary periods from one to three months and up to six months, can also have an impact on your application. If you have just started your own business and cannot demonstrate your tax returns for the last two years and accounts for your trading business, then this can present a difficulty. Lenders will also look at your credit card and store loans as part of your credit history, so if you have a poor credit rating this will certainly affect their decision to lend.
Ways of overcoming these issues
If at all possible try not to make big career changes before applying for your home loan; sometimes this is not possible as with a new job you may have to relocate, but lenders do weigh the stability of your employment. However this may just delay your application until it can be proven that your new work role is going to be a stable position and that you can repay the monthly loan instalments. The same goes for those who wish to become self-employed, and it might be prudent to ensure you can demonstrate you have enough funds from your business before taking out a loan. (You also need to note that lenders take the gross before-tax figure rather than net after-tax figure, which is minus deductions and expenses if you are self-employed).
If you do have credit cards with money owing on them, you might want to consider debt consolidation, which will help present your case in a better light to lenders. If you have cards that you are not using, cancel them or reduce their limit before presenting your loan application, and check your credit file at least 30 days before the application goes in.
Property issues
Prior to buying the property, make sure that you have done your homework and ensured that there aren’t any structural problems that will cost a lot to put right, and that the purchase price of the property is a true reflection of its value. Usually the home loans lenders will need a proper evaluation by a registered valuer so be prepared for this to happen. Ways of overcoming these issues Do some research yourself before putting in your loan application by checking the prices of similar properties sold over the last few months. Also ensure that you have had a structural inspection and gotten some information about the locality of the property. If you buy somewhere and find out a four lane highway is going to be built alongside it, then the value of the property will diminish, so it is worth checking out planning applications and so on at your local council offices.
Final thoughts
Take your time and get organised before you submit your application, and make sure that your application is presented to just one lender at a time. If you are asked for further information and evidence then get it to the lender as soon as possible, and make a list of questions to ask them if you don’t understand anything. Ask if the loan will require mortgage insurance as well and present all your information in a professional and accurate manner – your credibility is on the line as well as your credit rating.
Whether you are purchasing your first home, or the second and third, Westminster National based in Perth, Australia has over 30 years of experience in property finance with consultants who are fully accredited with the Mortgage and Finance Association of Australia (MFAA). With access to over 20 lenders across the country, Westminster National have the capacity to source competitive deals that are tailored to clients’ individual needs. Click here for more information.
Sunday, April 20, 2014
7 great EOFY tips for entrepreneurs
1. Overseas investments and currencies
For those entrepreneurs who deal on a global scale, and let’s face it with the power of the internet, it is far easier these days to do business internationally than ever before. Many will be dealing in different currencies and adding overseas investments to their portfolio. If you deal in currency for hedging and other purposes, or have put money into overseas investments, then now is the time to set out and declare all your financial interests. The ATO do have the resources and the time at their fingertips to track down any undeclared offshore investments and the consequences of not disclosing money, are extremely severe.
2. Company bonuses and bad debts
Any bonuses to executives or employees can be brought forward and written down but they have to be minuted and confirmed by 30th June, the same goes for bad debts and you need to document debts written off along with evidence that you have chased them up.
3. Superannuation
If June 30th falls on a Sunday then you need to start booking some dates in your calendar, because first of all if you want to add more to your superannuation accounts you need to do this before that date. The ATO is very strict on anyone seen making an excess contribution, so get any additional funds in before 30th June and make sure it does not go over the $25,000 limit. You also need to be cautious if you’re paying yourself a pension from self-managed superannuation funds. Check with your tax accountant that you are paying yourself the minimum (if you underpay by one twelfth you will probably be alright and not subject to an extra charge fee but your tax agent will need to advise you on this).
4. Shareholder payments
Payments or loans you make to shareholders or associates could be taxed as unfranked dividends under the Division 7A laws. You have to ensure that these loans are dealt with by the EOFY and a minimum amount of payment from the shareholder has to be made. Loan balance at 30th June have the potential to be treated as a dividend so talk to your tax accountant and ensure the Division 7A laws are followed to the letter.
5. Pre-pay your expenses and maximise your deductions
Check all the expenses you pay out and try to prepay as much as you can so you can claim these as deductible items; for example annual membership or subscription fees, interest rates on loans and so on. Review the depreciation on assets owned and get this down as a tax deduction.
6. Finalise all trust documentations and payments
If you are running your business as a trust then make sure you get all your trust distribution plans completed before 30th June including any payments or allowances made to trustees and don’t leave it till the last minute.
7. Mandatory reporting for building and construction entrepreneurs
Finally, this tip relates to those in the building and construction sector because last year a mandatory reporting of every single payment made to contractors was introduced. Companies now have to report these to the ATO who will be looking at these records and documentation so ensure if this applies to your industry sector that you have them all sorted and ready to file.
The Income Tax Professionals in Queensland is well-equipped to manage all your business taxation needs with a professionally trained team of tax consultants and agents, drawing from an organisation that has been in business for more than 35 years. You can discuss your tax return and tax related affairs with ITP throughout the year, without charge. Click here for more information.
Tips on how you can expand your business
Making a financial plan
Putting everything down on paper is very helpful because you can set out in black and white how you are going to achieve expansion, so a good plan will contain the following elements:
• Product plan
• Operational plan
• Separate marketing and sales plans dealing with competitors and customers
This will set out over the next 3-5 years your predicted profit and loss statements and what changes need to happen to ensure you meet your goal. It will drive your financial dealings including reviewing how to finance this expansion, whether commercial loans, private investors also known as “business angels”, franchising your operation and so on.
Consider buying the office
Up until now you may have had to work from home or rented office premises, so consider using commercial finance to buy a property. Not only will you have invested in a fixed asset that increases the value of your organisation but you will no longer be paying rent and getting no return for your money.
Diversify
Speak with your current clients and ensure you understand not just their current needs but their future requirements. Then offer additional products and services linked to your existing portfolio, which will address their needs and bring in new custom. This could be investing in new manufacturing equipment or additional staff but this is where the right commercial finance will help.
Target new markets
If your work is mainly with residential customers, explore the commercial field and target possible openings for your product or service. Use links with existing business networks along with social media for free advertising, to market your offer to a whole new set of clients. Review your advertising campaign to target industry publications, promote special introductory offers to entice new consumers and then showcase your high quality service and products.
Review the franchising option
This is not for everyone but it is one of the fastest ways to increase not just the market but your investment as others open companies or shops under your name but you are not responsible for the micromanagement of their operation. If this is part of your financial plan, then ensure you factor in the commercial finance costs of using a franchise solicitor, as this will be a necessity if you go down this route.
Form a partnership or alliance
If you have explored the opportunities open to you and you find that another company has the client base you want access to, then consider forming an alliance with that organisation. You will also have to bring something to the table they want, but if between you there is a one stop shop offer to clients, then this is worth considering. Use commercial loans to finance any marketing or rebranding of products and services, set out any legal agreements, expansion plans and so on.
These are some of the top tips to consider when reviewing expansion plans for your business, but remember the key is in planning and speaking to the experts in commercial finance, because they will have the experience to help you every step of the way. Finance 48 is best-placed to advice your business if you are looking to expand. Their commercial finance service ensures you receive unique personalised service that are tailored to your specific expansion needs. Click here for more information.
What are small business tax deductible items?
What is important is that any expense incurred has to be directly related to earning assessable income, before it is claimed as a deduction. Your tax accountant will also be able to advise you of the limits on the amount that can be claimed for specific expenses. It is also worth noting that if you are claiming for items that you use for both personal and business use, such as a car for example, then you can only claim a deduction when you are using it for business purposes. If you only use an item for certain parts of the year for work purposes, then again you will have to restrict your claim to the time period that it was used for work.
Otherwise, the common deductible items for a small business can be divided into three areas:
• running expenses
• staff related deductions
• premises or assets bought or used
Running expenses
There are a number of deductible items that are linked to running a small business, however it is important to note that some of them, such as establishment costs and legal fees for example, can be deducted over time and some deducted immediately. You will need to check with your tax agents when preparing your tax return 2014 which ones have a time frame attached to them. As well as the normal fees and bills associated with running a building, such as fuel bills, council rates and fees, telephone bills, office expenses and stationery, you will need to make a list and account for other costs as well. Any licenses or registrations that you need to operate, public liability insurance, banking fees, accountancy and bookkeeping costs can also be deducted. If you are paying interest rates on a business loan or bank fees and charges, then this should be offset against the cost of running the business as well.
If you run a business vehicle then travel costs can be claimed back along with costs for trucks, cars and other vehicle charges including maintenance and fuel. You can also deduct money for advertising and marketing costs and stock and materials and if you are paying out for income protection insurance, then this too is a deductible item.
Staff related deductions
There are a number of deductible items that come under the heading of worker-related and this applies to contracted or sub-contracted hire, as well as the wages or salary of your employees. Costs linked to recruiting staff and labour hire fees can be deducted, along with any staff training you have paid for or charges for professional fees or registrations. Superannuation guarantee contributions are deductible, along with any work related allowances, commissions or performance bonuses you pay out. If you provide tools or uniforms then you need to put this down as a deduction and you are able to claim a small amount of money for laundry costs. If you provide any fringe benefits for your staff then again this can be deductible but it is always best to check with a tax accountant before submitting these as part of your tax return.
Premises or assets bought or used
These are very tangible items and often the ones that people are most comfortable claiming against their tax return because it includes items of equipment such as computers as well as the rental amount or leasing costs of the building they are operating from. However, if you run a home office, which many small or micro business owners do, you can claim for expenses associated with this as well.
It is also important not to forget those items linked to the assets you own or lease such as computer hardware and any software or operating software you have to buy. Again any insurances linked to maintaining these items can be deductible, along with services and repairs. Fees linked to any business loans also come under this heading as does the depreciation of cars, trucks, plant and equipment and your tax accountant will be able to advise you how to work out this costing.
Finally, it is worth remembering to keep and record all your expenditure in date order and clearly numbered along with receipts, service logs and insurance documentation so that you have evidence to back up your claims, and consulting with an experienced tax professional will ensure you maximise the deductible items on your 2014 tax return.
If you do not want to leave anything to chance when it comes to your business tax, look up The Income Tax Professionals (ITP) in Queensland. They have been in the business for over 35 years providing unique, quick, reliable and affordably priced service to assist you in all your business taxation needs. Click here for more information.
Tuesday, March 18, 2014
Tips on how to maximise your tax return
If you run a business
There are a couple of tips to follow if you are a business owner that will maximise your tax return, and first of all you need to take time to review the structure of the business. Speak with your tax agents or accountants to see if the business structure you have at present, whether this is a sole trader or a partnership for example, is still the best one for your current situation, because now would be the time to think about changing. Once you have done this, ask your income tax accountant or agent to review any options you have regarding trusts and companies who can allocate funds to beneficiaries on lower tax brackets as this will help reduce tax payments.
Review any unpaid or bad debts so that they can be written off prior to the June 30 date and you can claim the tax deduction and carry out a full stock check so you can account for damaged or stolen stock which will also reduce taxable income. Paying off superannuation guarantee payments for your staff before the start of the new tax year, gives you the deduction for them now and not after June. Speak with your income tax accountant to see which assets less than $6,500 belonging to the business could be written off - if your business is eligible. Offsetting profits by stocking up on consumables such as stationery is also an option.
Personal tax returns
You could review with your income tax accountant or agent, a number of options to maximise your individual tax return. These can include prepaying your expenses before the start of the new financial year, delaying your income, but you would need to take advice on how you could legitimately do this, as well as a number of other possibilities. For instance, if you do give some of your income to charity, then you might be eligible to get a tax deduction in the current financial year, or you can review how you pay your superannuation.
There have been changes which could allow you to share the payment of your superannuation with your spouse but you need to get permission from the members’ fund before doing this. If you earn less than $46,920 in the current financial year and make an after tax contribution to your superannuation fund, the Australian Government offers up to a 50 cents in the dollar contribution, up to a capping of $500 so you could get some extra money free-of-charge. You might also be able to claim a tax rebate of up to $540 if you pay for your spouse’s contribution and if they earn less than $13,800 in the tax year.
If you are a higher earner, or if you own property that you rent out there are also a couple of things you can do to maximise your tax return. If you do earn a lot then you might want to consider avoiding the Medicare Levy surcharge by taking out private health care cover. If you own property that you let out as an investment, then make sure any repairs or maintenance are carried out in the current financial year reducing the amount of your assessable income.
This is also a good time to sit down with your income tax accountant or tax agent and have a review of all of your finances including insurance policies held, any salary sacrifice scheme you are part of, or if self-employed, making sure that you are claiming a 100% deduction for any superannuation contributions you make.
Again make sure that you do this in plenty of time before the June 30th deadline, and there are several reputable and experienced tax agents and income tax accountants in the Gold Coast, Cairns, Ipswich, Brisbane, Townsville and Bundaberg region who will be more than happy to advise you.
Whether yours is a business or an individual tax returns issue, The Income Tax Professionals are the go-to experts who can advise you on all tax matters and the guarantee is every legitimate deduction or rebate possible will be claimed.
Tips on decreasing your assessable income
There are one or two ways in which a tax accountant will advise you on how to decrease assessable income and they are as follows:
• Defer income until the next financial year
• Take advantage of tax office deductions
Deferring income
This can be undertaken by what is known as a “salary sacrifice” scheme and what you are actually doing is to contribute more money from your wage into a superannuation scheme. This works by the employee choosing to nominate a certain amount of their pre-tax salary and arranging for it to be paid directly into their superannuation scheme. Tax agents in the Gold Coast and Brisbane region as well as income tax accountants in Cairns, Ipswich, Townsville and Bundaberg, are well qualified to advise on the best superannuation schemes to consider. What in fact you are doing is to sacrifice some of your salary putting it directly into your retirement funds. This means that your gross salary minus the amount you have sacrificed becomes, for taxation purposes, your new assessable income. Therefore you have reduced your assessable income but at the same time reducing the tax you will be required to pay and increased your personal wealth at one and the same time.
The other way in which you could defer some of your income is by delaying collecting of invoices for example. This means deferring income until after June 30th which you could do by also reviewing term deposit maturity dates. If you do get some of your income via property rentals then consider carrying out minor maintenance and repairs before the 30th June deadline or you can consider prepaying 12 months of expenses that are tax deductible so that you bring the deduction forward into the current tax year.
Tax deductions
This is where your income tax accountant or agent can really help and keep you up to speed with the number of deductions that the ATO make available each tax year. This will include items such as work related expenses or anything that will contribute to reducing the amount of your assessable income.
However, it is really important to note that if you are considering deferring income or other ways in which to reduce your assessable income, then you have to do this before the start of the new tax year, which is why it is important to get the best advice from taxation experts such as income tax accountants in and around the Gold Coast and Brisbane area.
The Income Tax Professionals have been providing taxation services in Australia for over 35 years and delivers personal attentive service if you need to speak to an expert about your taxation issues.
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