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Min charge includes $10 Delivery + $20 Home Phone Prepayment Outside Included Value + $79.95 Setup on a 24 month contract, $10 delivery fee does not apply if Wi-Fi Modem is collected from TPG. Only available for new customers in selected ADSL2+ coverage areas. Unlimited local calls includes 13/1300. Calls to Aus Mobiles and Directory Services are not included. 100 International Minutes Per Month offer does not include calls to satellite phones. Unused included International Minutes expire at the end of each month. Home Phone Prepayment Outside Included Value of $20 required for excluded call charges. Some call types not supported, incl. fax, pay TV program purchase, back to base alarms and similar. Early termination, change of plan, and relocation fees apply. This offer may be withdrawn at any time. For full terms, conditions & exclusions visit tpg.com.au. NBN & FTTB: Please visit TPGs website to check service availability at your address as coverage is limited.

$6999Local Calls UnlimitedSTD National Calls UnlimitedInternational 100 Minutes

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News Photos From Japan

1 32

2 Friday, November 14, 2014

New tourist destinations

Alternatively, visit JNTO Sydney Office self-service Room at Suite 1, Level 4, 56 Clarence Street, Sydney NSW 2000(About a one minute walk from Wynyard station) Opening Hours: 9:00 - 17:00(Monday - Friday)

Further information

You can obtain all information you need on travelling to Japan on the JNTO website at www.jnto.org.au

Friday, November 14, 2014 3

News About Australia4 Friday, November 14, 2014

News About Japan

NEW

Notice of new addressWe are pleased to announce that our oce will be relocated

to the following address as of November 24, 2014.

New address: 203B, 332 Pitt Street Sydney NSW 2000New postal addressPO Box 20081, World Square NSW 2002

New phone and fax numbers will be informed when these are allocated.


News About Japan6 Friday, November 14, 2014

Yellow PagesMoney & Tax TalkTV Program about Japan

Proactive Business AdviceProactive Business AdviceGlenn Burke B.Bus CA SFn

SMALL BUSINESS DEPRECIATION CHANGES

VOL.

34

Glenn is a chartered accountant and nancial planner with over 25 years tax and accounting experience. Glenn regularly presents lectures on accounting and nance.

02 9411 359802 9411 3598Suite 802, Level 8, 11 Help Street,Chatswood NSW 2067

ecently there has been a change made in relation to immediate

deductions for depreciating assets owned by a small business. The change may mean that you will need to amend your business tax return for the year ended 30 June 2014 if it has been lodged.

R

On 5 September 2014 the mining tax was repealed. Included in this were changes to the small business depreciation rules and these changes take effect on 1 January 2014. Under the old rules a small business taxpayer was able to claim a full tax deduction for depreciating assets cost-ing less than $6,500. This rule was in place for the full year ending 30 June 2013. The change in the rules has reduced the thresh-old for immediate write-off to $1,000 from 1 January 2014.

For the year ended 30 June 2014 the two thresholds apply. The $6,500 threshold applies for the period 1 July 2013 to 31 December 2013 and the $1,000 threshold applies for the period 1 January 2014 to 30 June 2014. To be eligible for the higher write off, the depreciable asset must have been purchased before 1 January 2014 and was used or installed ready for use

before this date.

Another change that was backdated to 1 January 2014 was in relation to motor vehicles. Under the old rules a small busi-ness was entitled to an immediate tax deduction of $5,000 for a motor vehicle cost-ing $6,500 or more with the excess of the purchase price over $5,000 being subject to depreciation. From 1 January 2014 an imme-diate deduction is only available for a motor vehicle costing less than $1,000.

If you have already lodged your tax return for the year ended 30 June 2014 you may be required to lodge an amendment if you have claimed tax deductions under the old rules. You should review your deductions and take particular note of deductions claimed for depreciable assets purchased after 31 December 2013. If you have claimed deduc-tions under the old rules you should recalcu-late the deductions under the new rules and amend your return. The tax office has stated that any shortfall penalties relating to the amendment will not apply if the amendment is lodged correctly.

If you would like any further information on the above changes and how they affect you or have any tax or accounting questions please contact us.

Money & Tax Talk


Affordable, chef-quality lunch at a newly refurbished restaurant

Japanese R

estaurantWriting : A

nn Nazdo ?

Photo : Kai Japanese R

estaurant

Kai Sydney

Shop is at the end of the alley in The Grove(upper left) The shoga-yaki (stir-fry with ginger) has a richly infused sauce and perfectly tender yet springy meat ($14.50).

(upper right) The ten-don, with its crispy batter and sauce-infused rice, comes with mini-udon ($13.50).(lower left) Connoisseurs will be unable to resist the generous portions of the salmon set ($20.50).

(lower right) You will be surprised at the size of the tonkatsu (battered pork) set ($14.50).

The harmony of the sauce with the tenderness of the beef in the Wagyu-don is just mouth-watering ($17.50).

The Kai special lunch set is a parade of classic, quality Japanese cuisine ($29.50).

Kai Sydney Address: The Grove,Shop 13, 166-174 Military Rd, Neutral BayPhone: 02 9908 7045Opening hours: Thursday - Sunday (lunch) 12:00pm2:00pmTuesday - Sunday (dinner) 6:00pm10:00pmBYO: Fully licensed & BYO (wine only)Accepted cards: EFTPOS, Visa, Mastercard, AMEX and other major cards

The chicken katsu-don's combination of batter, sauce and egg emphasises the traditional taste of Japan ($13.50).

Enjoy authentic Japanese to your heart's contentNeutral Bay is the ultimate place to go if you are craving Japanese food, from traditional noodles or rice dishes to Western-style Japanese. You are sure to find most types of Japanese cuisine in Neutral Bay, with plenty of restaurants and take-away stores. In such a competitive battlefield, Kai reopened in February this year with a new slogan, "The restaurant with the authentic chef", and a renewed affordable and quality lunch menu.Kai has a reputation for an uncompromised authentic taste and a desire to bring real Japanese food not only to the Neutral Bay, but eventually to Sydney as well. While this attitude has not changed, their lunch menu has reappeared in a new form that will keep both customers' stomachs and wallets happy! The must-try recommendation has to be the range of donburi (authentic dishes of meat, fish or vegetables over rice) starting from $13.50. Served with a mini-udon, the size of each meal is certainly satisfying. This satisfaction is then followed by the pleasant, nostalgic harmony of carefully selected ingredients and the blend of rice and sauce, which is said to be the foundation of donburi. The fried food is crisp and the cooked meats are very tender, allowing your chopsticks to cut through without any

difficulty. The mini-udon is the ideal and essential match for the main dish.Japanese authenticity can also be created with just bowl of rice and miso soup to accompany the main dish. Pork sh_ga-yaki (stir fry with ginger) is the representative dish and can often be hard to find outside Japan. The pork is fried with onions and chives, mixed with sauce, cut into bite-size pieces and served with rice. Surprisingly, $14 .50 inc ludes a tsukidashi (smal l appetiser) and a chawanmushi (egg custard). It definitely feels like you've been looked after. If you are really indecisive, and just want everything from the overwhelming menu, there is "Kai Special Lunch Set" at $29.50. It's a parade of Kai's classic quality meals, enough to fill anyone at a reasonable price. There are also sushi/sashimi Sets, which makes the decision over lunch just a little more difficult! Driven to continue providing genuine Japanese cuisine, Kai is also introducing dinner course meals from mid-September. You will be pleasantly surprised that a five-course meal includes an entr_e and a main selection from three different combinations at only $55 per person. Whether it's a filling lunch or an awesome dinner you are hoping for, Neutral Bay is the place to be, day or night.


02 9411 359802 9411 3598

Suite 802, Level 8, 11 Help Street,Chatswood NSW 2067

www.metropersonal.com.au

1,00010

Mon-Fri: 10am-5:30pm Sat: -5pmSuite 1708, Level 17, 109 Pitt St Sydney (Wynyard 1 )

02 9221 0123


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WORLD NEWS / JAPAN NEWS18 Friday, November 14, 2014

JAPAN NEWS

TEL:(02) 9247-4554Mobile:0407-244-329

Level 4, 58 Pitt St., Sydney/3


AUSTRALIA NEWS20 Friday, November 14, 2014

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