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	<title>M.J.C Accountants &#187; News &amp; Updates</title>
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	<description>Accounting &#38; Tax services for businesses &#38; Individuals</description>
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		<title>A digitális kaszinó előtere: amikor a lobby mesél az élményről</title>
		<link>https://www.mjcaccountants.com.au/blog/a-digitalis-kaszino-elotere-amikor-a-lobby-mesel-az-elmenyrol</link>
		<comments>https://www.mjcaccountants.com.au/blog/a-digitalis-kaszino-elotere-amikor-a-lobby-mesel-az-elmenyrol#comments</comments>
		<pubDate>Sun, 31 May 2026 12:24:32 +0000</pubDate>
		<dc:creator><![CDATA[wp_postadmin]]></dc:creator>
				<category><![CDATA[News & Updates]]></category>

		<guid isPermaLink="false">http://www.mjcaccountants.com.au/?p=1593</guid>
		<description><![CDATA[Első benyomás: a lobby mint élményszoba Amikor belépsz egy online kaszinóba, a lobby az első hely, ahol a platform személyisége megmutatkozik. Nem csak hosszú listák és ikonok sorakoznak itt: a lobby vizuálisan, rendezésében és hangsúlyaiban közvetíti, hogy milyen fajta játékélményre számíthatsz. A modern lobbik gyorsan reagálnak, kiemelik az újdonságokat, és egyértelműen elkülönítik a különböző kategóriákat,<a href="https://www.mjcaccountants.com.au/blog/a-digitalis-kaszino-elotere-amikor-a-lobby-mesel-az-elmenyrol"> <br /><br /> (More)…</a>]]></description>
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		<title>Business Losses</title>
		<link>https://www.mjcaccountants.com.au/blog/business-losses</link>
		<comments>https://www.mjcaccountants.com.au/blog/business-losses#comments</comments>
		<pubDate>Sun, 07 Jun 2015 08:21:33 +0000</pubDate>
		<dc:creator><![CDATA[Michael]]></dc:creator>
				<category><![CDATA[News & Updates]]></category>

		<guid isPermaLink="false">http://www.mjcaccountants.com.au/?p=514</guid>
		<description><![CDATA[If a business that makes a loss, you can carry forward that loss and may be able to claim a deduction for it in a future year. The rules differ for different business structures. If you&#8217;re a sole trader or a partner in a partnership, you may be able to claim business losses by offsetting<a href="https://www.mjcaccountants.com.au/blog/business-losses"> <br /><br /> (More)…</a>]]></description>
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		<title>Residency &#8211; The Superannuation Test</title>
		<link>https://www.mjcaccountants.com.au/blog/residency-the-superannuation-test</link>
		<comments>https://www.mjcaccountants.com.au/blog/residency-the-superannuation-test#comments</comments>
		<pubDate>Sat, 28 Mar 2015 05:58:32 +0000</pubDate>
		<dc:creator><![CDATA[Michael]]></dc:creator>
				<category><![CDATA[News & Updates]]></category>

		<guid isPermaLink="false">http://www.mjcaccountants.com.au/?p=507</guid>
		<description><![CDATA[The superannuation test is the third statutory test. This test covers current Commonwealth government employees and states that you are an Australian resident if you are: a member of the superannuation scheme established under the Superannuation Act 1990, or an &#8216;eligible employee&#8217; for the purposes of the Superannuation Act 1976. If you are an Australian<a href="https://www.mjcaccountants.com.au/blog/residency-the-superannuation-test"> <br /><br /> (More)…</a>]]></description>
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		<slash:comments>0</slash:comments>
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		<title>The 183 Day Test &#8211; Residency</title>
		<link>https://www.mjcaccountants.com.au/blog/the-183-day-test-residency</link>
		<comments>https://www.mjcaccountants.com.au/blog/the-183-day-test-residency#comments</comments>
		<pubDate>Sun, 22 Feb 2015 06:04:39 +0000</pubDate>
		<dc:creator><![CDATA[Michael]]></dc:creator>
				<category><![CDATA[News & Updates]]></category>

		<guid isPermaLink="false">http://www.mjcaccountants.com.au/?p=502</guid>
		<description><![CDATA[What is the 183 day rule? This is the second statutory test. Under this test, if you are actually present in Australia for more than half the income year, whether continuously or intermittently, you may be said to have a constructive residence in Australia unless it can be established that: • your usual place of<a href="https://www.mjcaccountants.com.au/blog/the-183-day-test-residency"> <br /><br /> (More)…</a>]]></description>
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		<title>Residency Test &#8211; The Domicile Test</title>
		<link>https://www.mjcaccountants.com.au/blog/residency-test-the-domicile-test</link>
		<comments>https://www.mjcaccountants.com.au/blog/residency-test-the-domicile-test#comments</comments>
		<pubDate>Sun, 08 Feb 2015 05:25:04 +0000</pubDate>
		<dc:creator><![CDATA[Michael]]></dc:creator>
				<category><![CDATA[News & Updates]]></category>

		<guid isPermaLink="false">http://www.mjcaccountants.com.au/?p=497</guid>
		<description><![CDATA[The domicile test is the first statutory test. You are an Australian resident if your domicile is in Australia, unless we are satisfied that your permanent place of abode is outside Australia. If in Australia, you are considered an Australian resident for income tax purposes. What is a domicile? Your domicile is the place that<a href="https://www.mjcaccountants.com.au/blog/residency-test-the-domicile-test"> <br /><br /> (More)…</a>]]></description>
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		<title>Making Sure SMSF Are Still Resident</title>
		<link>https://www.mjcaccountants.com.au/blog/making-sure-smsf-are-still-resident</link>
		<comments>https://www.mjcaccountants.com.au/blog/making-sure-smsf-are-still-resident#comments</comments>
		<pubDate>Sun, 04 Jan 2015 04:46:27 +0000</pubDate>
		<dc:creator><![CDATA[Michael]]></dc:creator>
				<category><![CDATA[News & Updates]]></category>

		<guid isPermaLink="false">http://www.mjcaccountants.com.au/?p=490</guid>
		<description><![CDATA[The ATO has put out an information paper entitled &#8220;Check the residency of your fund&#8221; with a descriptive case study. The following are excerpts: To be a complying super fund and receive tax concession, an SMSF needs to be a resident regulated super fund at all times during the income year. This means a fund<a href="https://www.mjcaccountants.com.au/blog/making-sure-smsf-are-still-resident"> <br /><br /> (More)…</a>]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Running Your Business From Home</title>
		<link>https://www.mjcaccountants.com.au/blog/running-your-business-from-home</link>
		<comments>https://www.mjcaccountants.com.au/blog/running-your-business-from-home#comments</comments>
		<pubDate>Sat, 13 Dec 2014 23:35:11 +0000</pubDate>
		<dc:creator><![CDATA[Michael]]></dc:creator>
				<category><![CDATA[News & Updates]]></category>

		<guid isPermaLink="false">http://www.mjcaccountants.com.au/?p=485</guid>
		<description><![CDATA[The following information applies where your home is also your principal place of business – that is, you run your business from home, and a room is set aside exclusively for business activities. Examples include: . a small business operator whose main office is in their home • a tradesperson or craftsperson who has their<a href="https://www.mjcaccountants.com.au/blog/running-your-business-from-home"> <br /><br /> (More)…</a>]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Small Business Concession Case Update</title>
		<link>https://www.mjcaccountants.com.au/blog/small-business-concession-case-update</link>
		<comments>https://www.mjcaccountants.com.au/blog/small-business-concession-case-update#comments</comments>
		<pubDate>Sun, 16 Nov 2014 06:04:23 +0000</pubDate>
		<dc:creator><![CDATA[Michael]]></dc:creator>
				<category><![CDATA[News & Updates]]></category>

		<guid isPermaLink="false">http://www.mjcaccountants.com.au/?p=481</guid>
		<description><![CDATA[Instant asset write-off by 31 December 2013 John bought a commercial oven for $6,499.99 to go in his new cafe. He installed it on 31 December 2013, and use it solely for business purposes. From 1 July- 31 December 2013, small business can claim an instant asset write-off for most assets that cost less the<a href="https://www.mjcaccountants.com.au/blog/small-business-concession-case-update"> <br /><br /> (More)…</a>]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Loss? &#8211; A Tax Loss or A Capital Loss?</title>
		<link>https://www.mjcaccountants.com.au/blog/loss-a-tax-loss-or-a-capital-loss</link>
		<comments>https://www.mjcaccountants.com.au/blog/loss-a-tax-loss-or-a-capital-loss#comments</comments>
		<pubDate>Sun, 02 Nov 2014 03:07:05 +0000</pubDate>
		<dc:creator><![CDATA[Michael]]></dc:creator>
				<category><![CDATA[News & Updates]]></category>

		<guid isPermaLink="false">http://www.mjcaccountants.com.au/?p=477</guid>
		<description><![CDATA[A tax loss is different from a capital loss. While a tax loss arises out of your income and deductions for the year (that is, current account transactions), a capital loss may occur, for example, when you dispose of a capital asset for less than its tax value. A capital loss can only be offset<a href="https://www.mjcaccountants.com.au/blog/loss-a-tax-loss-or-a-capital-loss"> <br /><br /> (More)…</a>]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Small Business CGT concessions</title>
		<link>https://www.mjcaccountants.com.au/blog/small-business-cgt-concessions</link>
		<comments>https://www.mjcaccountants.com.au/blog/small-business-cgt-concessions#comments</comments>
		<pubDate>Sun, 19 Oct 2014 06:59:22 +0000</pubDate>
		<dc:creator><![CDATA[Michael]]></dc:creator>
				<category><![CDATA[News & Updates]]></category>

		<guid isPermaLink="false">http://www.mjcaccountants.com.au/?p=473</guid>
		<description><![CDATA[There are four small business CGT concessions. Small business 15-year exemption If your business has owned an asset for 15 years and you are aged 55 years or over and are retiring, or if you are permanently incapacitated, you won’t have an assessable capital gain when you sell the asset. Small business 50% active asset<a href="https://www.mjcaccountants.com.au/blog/small-business-cgt-concessions"> <br /><br /> (More)…</a>]]></description>
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