Trade guides

Australian beauty professionals pay income tax on trading profit as a sole trader or 25% company tax as a Pty Ltd base rate entity. GST registration is compulsory at $75,000 annual turnover, and all beauty services are standard-rated at 10%. Home-based operators can claim running expenses for a dedicated treatment room, but occupancy expenses (mortgage interest, rates) trigger partial loss of the main residence CGT exemption.

Australian bookkeepers who charge a fee to lodge BAS returns must register with the Tax Practitioners Board under the Tax Agent Services Act 2009, hold professional indemnity insurance, and complete ongoing CPE. GST registration is compulsory at $75,000 turnover, and sole practitioners operating through a company or trust with a small number of clients face Personal Services Income rules that can override trust distributions and limit deductions.

Australian carpenters and builders pay income tax on trading profit (sole trader) or company tax at 25% base rate (Pty Ltd). GST registration is compulsory at $75,000 turnover, which most builders reach quickly on material-heavy contracts. TPAR lodgement is required if you pay subcontractors for building and construction services, and home warranty insurance is mandatory for domestic building work above state thresholds (typically $12,000 to $20,000).

No 1099-K equivalent — TPAR is the reporting catch-net for cleaning contractors. Domestic cleaning gigs sit right on the GST $75k margin; track turnover monthly, not annually.

Australian concreters and bricklayers pay income tax on trading profit (sole trader) or company tax at 25% base rate (Pty Ltd). GST registration is compulsory at $75,000 turnover. Materials typically represent 30-40% of revenue, making accurate cost-of-sale tracking and closing stock valuation critical. TPAR lodgement is required if you pay subcontractors for building and construction services, and plant hire costs (concrete pumps, bobcats, formwork) are fully deductible in the year incurred.

Australian consultants, freelancers, and coaches pay income tax on trading profit (sole trader) or company tax at 25% base rate (Pty Ltd), but the PSI rules under Part 2-42 ITAA 1997 can attribute company profits back to the individual if no Personal Services Business test is passed. GST registration is compulsory at $75,000 turnover. Client entertainment is not deductible. Professional indemnity insurance, home office running costs, and professional development are the key claimable categories.

Australian driving instructors, personal trainers, and yoga/pilates instructors pay income tax on trading profit as sole traders or company tax at 25% base rate as Pty Ltd. GST registration is compulsory once total turnover from all income streams hits $75,000. Driving instructors should use the logbook method for their dual-control car. All three trades can deduct venue hire, equipment, accreditation fees, and CPD, but conventional exercise clothing is not deductible unless it is a branded unif

Apprentice wages and on-costs claimable. Vehicle logbook vs cents-per-km decision matters above 5,000 km/yr (cents-per-km capped at 5,000 km). State licensing renewal deductible; tool depreciation lands under the IAWO.

Chair-rental "sham contractor" risk — the ATO actively re-characterises. Beauty product on-sale triggers GST at the $75k turnover threshold; the service component alone often sits below it.

Australian HVAC technicians pay income tax on trading profit (sole trader) or company tax at 25% base rate (Pty Ltd). GST registration is compulsory at $75,000 turnover. You must hold a national ARCtick Refrigerant Handling Licence (federal requirement, approximately $85 annual renewal) to work with fluorocarbon refrigerants, plus a state contractor licence for your business entity.

PSI rules under Part 2-42 ITAA 1997 — most hourly-billing arrangements fail the results test. The unrelated clients test (s 87-20) is the practical exit route: 80% income-source rule plus a real public-offer/advertising presence.

Australian landscapers pay income tax on trading profit at individual rates (sole trader) or 25% company tax (Pty Ltd base rate entity). GST registration is compulsory at $75,000 turnover, and materials-heavy jobs can push you past the threshold quickly. If more than 50% of your income is from construction-type landscaping (earthworks, retaining walls, paving) and you pay subcontractors, you must lodge a TPAR by 28 August each year.

Workshop equipment under the $20,000 IAWO; vehicle hoist depreciation under Div 40. Parts on-sale plus labour pushes most workshops over the $75k GST threshold quickly.

Australian pest control operators pay income tax on trading profit at individual rates (sole trader) or 25% company tax (Pty Ltd base rate entity). GST registration is compulsory at $75,000 turnover. Every pest controller must hold a state-issued technician licence and business licence, with licensing fees and mandatory chemical handling training fully deductible.

Australian photographers and videographers pay income tax on trading profit (sole trader) or company tax at 25% base rate (Pty Ltd). GST registration is compulsory at $75,000 turnover. Equipment under $20,000 qualifies for instant asset write-off (2025-26), and the PSI rules in Part 2-42 ITAA 1997 apply to most creative contractors, making the unrelated clients test the critical PSB pathway for photographers with multiple bookings.

TPAR by 28 August. Tool-of-trade depreciation under the $20,000 instant asset write-off (permanent from 1 July 2026). State licensing costs deductible against trading income; vehicle logbook decisions tighten above 5,000 km/yr.

Commission income is ordinary income — no PSI carve-out under most agency arrangements. Marketing, vehicle, and licensing deductible; principal-agent split affects who books the GST.

Australian tattoo artists pay income tax on trading profit as a sole trader or 25% company tax as a Pty Ltd base rate entity. GST registration is compulsory at $75,000 annual turnover, and tattoo services are standard-rated at 10%. The ATO classifies tattooing as a cash-heavy industry with heightened audit scrutiny, so complete records of every appointment and payment (cash and card) are essential.

Australian veterinarians must register with their state vet board and pay income tax on trading profit at marginal rates (sole trader) or 25% base rate entity tax (Pty Ltd). GST registration is compulsory at $75,000 turnover, drugs and supplies held for sale are trading stock requiring a year-end stocktake, and diagnostic equipment above $20,000 is depreciated through the simplified small business pool at 15% first year, then 30% thereafter.

Australian wedding businesses pay income tax on full-year profit despite seasonal peaks from October to April. GST registration is compulsory at $75,000 turnover, and non-refundable booking deposits trigger GST when received, not when the wedding occurs. Marriage celebrants must hold federal registration under the Marriage Act 1961, and client entertainment costs (venue tastings, supplier lunches) are not deductible and carry no GST credits.