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Home based business are defined as a business that has no other fixed business address other than the home, although business activity may or may not occur at that location. Home based business may be Art, craft and design Trades, building and construction Business and property services Personal services Consultants and contractors Professionals Family day care Food and catering Tourism and home accommodation Franchisees
Occupancy Expenses Cost of owning or renting the house (rent, mortgage, interest, insurance, rates)
No
Running Expenses Cost of using a room (gas, power) Business phone costs Decline in value of office equipment (desks, chairs, computers) Decline in value of curtains, carpets, lighting, etc. Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes
This table has been reproduced from the Australian Taxation Office publication Tax and the homebased business. For further information about home business tax obligations and the calculation of expenses as allowable deductions, please refer to the Australian Taxation Office (ATO) publication Tax and the home-based business (product ID NAT 10709-03.2004) available at any ATO office or Australian Government bookshop.
A business that does not require or involve any of the following: assistance by more than one person who is not resident in the dwelling For instance, several residents of the home can be employed by the home activity definition, but only one nonresident This requirement relates to floor area in the home, rather than the area external to the dwelling For instance, not overloading the local electricity supply network. Some food related activities may require the installation of a grease trap involving approval by SA Waters Trade Waste. Do not display goods related to the home activity outside or within the home which could be construed as a public display Ensure the property of the home activity does not contain a vehicle exceeding three tonne tare in weight
use (even if temporarily or permanently) of a floor area exceeding 30 square metres the imposition on the services provided by any public utility organization of any demand or load greater than that which is ordinarily imposed by other users of that service in the locality the display of goods in a window or about the dwelling or its curtilage the use of a vehicle exceeding three tonne tare in weight
In addition to the Schedule 1 of the Development Regulations, Councils would normally need to consider Schedule 3 Acts and Activities which are not Development, in particular Clause 1 relating to Advertising Displays. The following type of advertising display does not require a Development Application. Advertising Display 1. The commencement of an advertising display containing an advertisement: a) (not applicable) b) (not applicable) c) that is on enclosed land or within a building and is not readily visible from land outside the enclosure or the building; or d) that is display for the purpose of identification, direction, warning or other information in relation to a detached, semi-detached, row or multiple dwelling or residential flat building, subject to the following conditions: I. that the advertisement area is not more than 0.2 square metres; and II. that the advertising displayA. does not move; and B. does not flash; and C. does not reflect light so as to be an undue distraction to motorists; and D. is not internally illuminated; and III. that not more than two such advertisements are displayed in relation to the same building. What does this mean?
Advertising displays (eg signs) less than 0.2 metres that comply with the mentioned criteria are not deemed to be development and therefore, do not require approval. This is consistent with the requirement of the home activity definition. Larger advertising displays (including name plate signs) which do not comply with the mentioned criteria would require Development Approval by Council.
Activities Involving Food If you intend to establish a business which involves the preparation, transportation or storage of food for sale, you will be required to seek a separate approval from the Councils Environmental Health Department. Activities Involving Storage and Use of Hazardous Chemicals If you are using and storing hazardous chemicals, you will need to comply with the Dangerous Substances Act 1979 and Regulations which specify the license requirements for business. For specified substances the Australian Standards apply. For more details you can access the regulations on www.safework.sa.gov.au or contact your local Council and speak to an Environmental Health Officer.
If Council believes from the complaint that you may be adversely affecting a neighbours quality of life in respect to the residential character and ambiance of their neighbourhood through operating outside the home activity, Council will indicate whether you need to modify the operation to conform to the home activity definition, or whether you need to make a development application for an expanded or different operation.
What Happens if I cant Comply with the Home Activity Definitions? If any of the home activity criteria are not met, then you are operating outside of the Development Regulations definition of home activity, therefore the activity may be regarded as development in its own right and not something that is ancillary to the residential use of the land. In this event, a formal Development Application would have to be made to the Council for assessment under the provisions of the Development Act and associated Development Plan. Councils processing of such an application may involve giving public notice to neighbors. Council has the right to approve usually with conditions, defer or refuse your Development Application.
BUSINESS LICENSING OFFICE OF CONSUMER AND BUSINESS AFFAIRS (Occupational licensing) Business and Occupational Services Level 3 Chesser House 91 97 Grenfell Street Adelaide SA 5000 Builders: Plumbers, Gas Fitters and Electricians: Security and Investigation Agents: Land Agents: Conveyancers: Second hand Vehicle Dealers: Travel Agents: SA Country Callers: Website: BUSINESS REGISTRATION OFFICE OF CONSUMER AND BUSINESS AFFAIRS Business Name Registry Ground Floor, Chesser House 91 97 Grenfell Street Adelaide SA 5000 Telephone: 1300 138 918 Website: www.ocba.sa.gov.au CORPORATIONS AUSTRALIAN SECURITIES AND INVESTMENTS COMMISSION Level 8, 100 Pirie Street, Adelaide SA 5000 Info line: 1300 300 630 Website: www.asic.gov.au **Information available on company obligations, directors duties, risk management, investment and other general tips for small business. EMPLOYMENT (laws, awards, acts) EQUAL OPPORTUNITY COMMISION Level 2, 45 Pirie Street, Adelaide SA 5000 Telephone: 8207 1977 Freecall: 1800 188 163 TTY: 8207 1911 (callers with hearing or speech impairment) Website: www.eoc.sa.gov.au 8204 9644 8204 9696 8204 9686 8204 9686 8204 9686 8204 9686 8204 9686 13 18 82 www.ocba.sa.gov.au
SAFEWORK SA Level 3, 1 Richmond Road Keswick SA 5035 Telephone: 1300 365 255 Mobile & Interstate: 8303 0400 Website: www.safework.sa.gov.au **including Occupational Health & Safety, Awards and Enterprise Agreements etc EXPORTING AUSTRADE (Australian Trade Commission) Ground Floor, 50 Hindmarsh Square, Adelaide SA 5000 Export Advisory Service : 13 28 78 Telephone: 8202 7811 Website: www.austrade.gov.au AUSTRALIAN INSTITUTE OF EXPORT 136 Greenhill Rd, Unley SA 5061 Telephone: 8300 0085 Website: www.instex.com.au EXPORTERS CLUB North West Adelaide Building 16, 35-37 Stirling Street, Thebarton SA 5031 Telephone: 8443 7688 Website: www.exportersclub.net Onkaparinga 209 South Rd, Morphett Vale SA 5162 Telephone: 8326 6511 Website: www.exportersclub.net FAIR TRADING / UNCONSCIONABLE CONDUCT AUSTRALIAN COMPETITION AND CONSUMER COMMISSION 14th Floor, 13 Grenfell Street, Adelaide 5000 Information: 1300 302 502 Adelaide Office: 8213 3444 Website: www.accc.gov.au OFFICE OF CONSUMER AND BUSINESS AFFAIRS Level 4, Chesser house 91 97 Grenfell Street, Adelaide 5000 Telephone: 8204 9777 SA Country Callers: 13 18 82 Website: www.ocba.sa.gov.au
FINANCIAL ADVICE SMALL BUSINESS EMERGENCY SERVICE Telephone: 1300 360 306 **This service operates weekdays from 9.00am to 3.00pm only (access to financial, business and emotional advice including referrals to a network of accountants and lawyers. GENERAL DEPARTMENT OF TRADE AND ECONOMIC DEVELOPMENT Small Business Officers: General Telephone: Website: 1800 188 018 8303 2400 www.southaustralia.biz
BUSINESS ENTERPRISE CENTRES (SA) Hotline: 13 18 91 Website: www.becsa.com.au **Metropolitan Businesses contact a Business Enterprise Centre nearest you EASTSIDE BEC 31 The Parade, Norwood SA 5067 Telephone: 8132 0377 Website: www.eastsidebec.com.au INNER SOUTHERN BEC Morphetville Racecourse 79 Morphett Rd, Morphetville SA 5043 Telephone: 8294 1181 Website: www.isbec.com.au INNER WEST BEC Adelaide University Research Park Level 1, 30-32 Stirling St, Thebarton SA 5031 Telephone: 8159 8700 Website: www.bec.org.au NORTHERN ADELAIDE BEC 95 Womma Rd, Elizabeth West SA 5113 Telephone: 8256 0910 Website: www.nabec.com.au SOUTHERN SUCCESS BEC 5/209 South Rd, Morphett Vale SA 5162 Telephone: 8326 6511 Website: www.ssbec.com.au
TEA TREE GULLY BEC 571 Montague Rd, Modbury SA 5092 Telephone: 8397 7417 Website: www.becttg.sa.gov.au WESTERN AREA BEC 6 Todd St, Port Adelaide SA 5015 Telephone: 8440 2440 Website: www.wabec.com.au
INTELLECTUAL PROPERTY / INNOVATIONS (Patents, trademarks and designs) IP AUSTRALIA Level 10 Origin Energy House 1 King William Street, Adelaide SA 5000 Telephone: 1300 651 010 Website: www.ipaustralia.gov.au LABELLING / QUALITY PRODUCT SAFETY STANDARDS AUSTRALIAN COMPETITION AND CONSUMER COMMISSION 14th floor, 13 Grenfell Street, Adelaide SA 5000 Information: 1300 302 502 Adelaide Office: 8213 3444 Website: www.accc.gov.au DEPARTMENT OF HUMAN SERVICES (Food Labeling) Food Section, Environmental Health Branch Level 2, 50 Grenfell Street, Adelaide SA 5000 Telephone: 8226 7107 Website: www.dh.sa.gov.au/pehs/food-index.htm **Also refer to your local council environmental health officer OFFICE OF CONSUMER AND BUSINESS AFFAIRS 8 West Thebarton Road, Thebarton SA 5031 Trade Measurement: 8234 2036 Product Safety: 8152 0732 SA Country Callers: 13 18 82 Website: www.ocba.sa.gov.au SAI Global PREFERRED RESELLER: Standards & Technical Publications 45D Sussex Terrace, Hawthorn SA 5062 Telephone: 1300 654 646 Website www.standards.com.au
LEGAL ADVICE LEGAL SERVICES COMMISSION OF SA 82 98 Wakefield Street, Adelaide SA 5000 Advice Line: 1300 366 424 General: 8463 3555 TTY: 8463 3691 (callers with hearing or speech impairments) Website: www.lsc.sa.gov.au www.lawhandbook.sa.gov.au PLANNING / BUILDING / ZONING Contact your local council, or PLANNING SA Roma Mitchell House 136 North Terrace, Adelaide SA 5000 Telephone: 8303 0600 Website: www.planning.sa.gov.au RETAIL AND COMMERCIAL TENNANCY OFFICE OF CONSUMER AND BUSINESS AFFAIRS Level 1 Chesser House 91 97 Grenfell Street, Adelaide SA 5000 Telephone: 8204 9533 SA Country Callers: 13 18 82 Website: www.ocba.gov.au TAXATION
AUSTRALIAN TAXATION OFFICE (Federal) 91 Waymouth Street, Adelaide SA 5000 Tax Reform Information Line: 13 24 78 (PAYG, GST, ABN, Activity Statements) Business Information Line: 13 28 66 (Business Inquiries on accounts, lodgments & payments) A Fax from Tax: 13 28 60 Tax Basics: 1300 661 104 (Free Seminars for people who are new to business) Superannuation: 13 10 20 Excise: 1300 657 162 (Diesel fuel grants/rebates etc) Translating and interpreting Services: 13 14 50 TTY: 1800 806 215 (for people with a hearing or speech impairment) Website: www.ato.gov.au www.taxreform.ato.gov.au
WORKPLACE HEALTH AND SAFETY WORKCOVER CORPORATION SA 100 Waymouth Street Adelaide SA 5000 Telephone: 13 18 55 Website: www.workcover.com SAFEWORK SA Level 3, 1 Richmond Road Keswick SA 5035 Telephone: 1300 365 255 Mobile & Interstate: 8303 0400 Website: www.safework.sa.gov.au