A-Z index

Business income

Deductions
This information has been refreshed. You can claim a tax deduction for most expenses you incur in carrying on your business as long as they directly relate to earning your assessable income.
Deductions for salaries, wages and super
Business owners can generally claim a tax deduction for salaries and wages paid to employees and for superannuation contributions made for them and certain contractors.
Income and deductions for business
This information has been refreshed. Most income received from carrying on a business is assessable for tax purposes. You can claim deductions for expenses and may be eligible for concessions, offsets and rebates.