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puzzles page Joanne Madeline Moore

your week in the stars / September 30-October 6

ARIES (Mar 21 – Apr 20) Friday’s Sun/Uranus opposition activates your rebellious side, as you push against perceived rules and restrictions. Attached Rams – it’s a wonderful weekend to let your partner know how much you really care. Show them that, beneath the bravado of the Aries warrior, beats the heart of a true romantic! Singles – look for true love with a lusty Leo or a lively Libran.

TAURUS (Apr 21 – May 20) Bulls detest disruptions… and there’ll be plenty this week, as Uranus turns your usual schedule upside down. You need to inject some fresh ideas (and friends) into your regular routine. Plus the New Moon shines a bright spotlight on health issues. So it’s time for hedonistic Bulls to leap off the couch and lift weights (rather than cream buns) as you get your body moving again.

GEMINI (May 21 – June 21) Keep on your toes this week – especially when it comes to children and teenagers. Expect surprises, hiccups and hijinks along the way. And have some of your friendships lost their sparkle? Perhaps it’s time to link up with a creative new crowd? If you have to make a decision about work (or your future direction) be sure to balance intellectual reasoning with intuitive insights.

CANCER (June 22 – July 22) Crabs can easily collapse in a heap after a setback. But with buoyant Jupiter now jumping through your sign (until July 2014) it’s time to bounce back as you put a positive spin on perceived failures; pick yourself up; and keep heading towards higher ground. Be inspired by birthday great, the writer Truman Capote: “Failure is the condiment that gives success its flavor.”

LEO (July 23 – Aug 22) The Sun opposes Uranus this week, which boosts your restless, rebellious side – and your bossy, controlling streak. Plus, with the New Moon lighting up your communication zone, resist the temptation to jump in and hog the conversation. It’s time for less talking and a lot more listening! As birthday great Truman Capote wrote: “A conversation is a dialogue, not a monologue.”

VIRGO (Aug 23 – Sept 22) The New Moon stimulates your money zone, so you need to review financial matters and get up-to-date with detailed paperwork. The Sun/Moon Libra emphasis could also see virtuous Virgos overdose on trying to be absolutely perfect. Remember – perfection is a goal (not a destination). Looking for your soul mate? True love could be as close as the boy or girl next door.

LIBRA (Sept 23 – Oct 23) The New Moon heralds that it’s time for a hot new hairstyle; a makeup makeover; or a stylish wardrobe update. The stars also emphasise that being in a relationship doesn’t have to come at the expense of your personal identity. The challenge is to get the balance right between give and take. (Just make sure you’re not doing all the giving, and others all the taking!)

General knowledge crossword No. 425 Across

Down

1 What is a summary of something? 8 Which NSW city is on the Peel River? 9 What do we call that which lessens intensity, or the like? 10 Name the nationality of the Vienna Boys’ Choir. 11 Which chess piece moves obliquely on squares of the same colour? 13 What are persons who undergo medical treatment? 16 Name the negative elementary particle of an atom. 19 What are frogmen more readily known as? 22 What is a large glass of beer called? 24 Name the first Australian-born governor-general, Sir Isaac ... 25 Which term is descriptive of that which relates to the brain? 26 Name the Inlet between Huskisson and Ulladulla NSW.

2 Name the principal religious official of a synagogue. 3 To ensnare, entrap, etc, is to do what? 4 What is a person employed to attend and groom racehorses in the stables? 5 Name the large, flightless, three-toed Australian birds. 6 What is an evening party or social gathering? 7 What is a narrow passage of water connecting two large bodies of water? 12 To be free from mental derangement is to be what? 14 What are leafless organs of climbing plants? 15 How many players are there in a baseball team? 17 What is a footman or liveried manservant? 18 Which person makes barrels, casks, etc? 20 What are small vessels of glass, for liquids? 21 Name a renowned Australian tennis player, Tony ... 23 Which term implies a mean, or average?

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Sudoku hard No. 112

Solution next week

SCORPIO (Oct 24 – Nov 21)

SAGITTARIUS (Nov 22 – Dec 21) Dream big dreams Sagittarius, as the New Moon highlights your hopes and wishes zone. But make sure your creative plans aren’t just surface gloss and glamour. Plenty of elbow grease (and the cooperation of others) is required if you want to turn your dreams into reality. You crave excitement and are impatient for change, but don’t throw the baby out with the bathwater!

CAPRICORN (Dec 22 – Jan 19) Many Capricorns are style icons (like Marlene Dietrich, David Bowie, Diane Keaton and Kate Moss). With Pluto in your sign, your personal style is gradually evolving so that it better expresses the real you. It’s also time to reassess your career. Are you pursuing your professional dreams and heading in the right direction? If not, then some smart adjustments may be necessary.

AQUARIUS (Jan 20 – Feb 18)

PISCES (Feb 19 – Mar 20) Creativity and compassion are high as you express yourself artistically, or help someone in need. Avoid making impulsive money moves on Friday, when Uranus stirs up your finance zones. The New Moon promises exciting developments to do with lust or loot. Some flirtatious Fish can look forward to a hot new romance (or a revitalised old one) but there will be strings attached.

Daily astrology updates at www.twitter.com/JoMadelineMoore Copyright Joanne Madeline Moore 2011

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Scorpios are often drawn to extreme views, black and white thinking and confrontational communication. But the Libran New Moon encourages you to take a more balanced approach, as you contemplate the subtle shades of grey within each situation. You can also expect flashes of ESP, an insightful dream or a fateful deja-vu meeting with someone special.

Friday will be full of drama and surprises, as the Sun/Uranus opposition revs up your rebellious nature. Just make sure you’re a rebel with a worthwhile cause! Attached Aquarians – you’re in a passionate mood but consider the needs of your partner, not just your own. Sick of being single? Look for someone who respects your Aquarian need for autonomy and adventure.

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Sudoku medium No.112

Crossword No. 424 V I A D U C E M N S U B Z E R T E Q R E R O U T Y A T R O L L F E R T R O R I G A M L R D I R E L A N C E R

Chartered Accountant

Sorting out Lou’s super-tax tangle While in London recently, I met up again with my client Lou to discuss his Commonwealth Superannuation Scheme pension. He is planning to draw it in three months’ time when he reaches 60 and needed my help. He had received a letter from CSS and needed advice as to how he was to lodge returns and pay tax in Australia. The letter said that the CSS was required by the Australian Taxation Office to withhold income tax. “You will need to consult the Australian Taxation Office to discuss the need for you to complete a tax return given you are a non-resident,” it said. “Actually, Lou, that’s not quite correct,” I told him. “There is a tax treaty between Australia and the UK. These treaties exist to avoid double taxation. “The treaty with the UK clearly states that a government pension paid to a resident of the UK shall be taxable only in the UK. “As the tax treaty is so specific, there is a mechanism which will enable you to receive the pension in the UK tax-free. You then have to declare it as income in the UK when you lodge your tax return in the UK. “And that means you won’t have to lodge a return in Australia every year declaring the pension, it is just declared in the UK.” However, I told Lou he would have to make an application to the Australian Taxation Office to allow CSS to pay his pension tax free and, as a UK resident, he would not have to declare it as income in Australia. “While part of the pension might be tax free in Australia, the whole pension is subject to normal rates of tax in the UK,” I told him. “Coincidentally, within the last few days, a case has been handed down from the Administrative Appeals Tribunal in which an Australian resident received a non-taxable superannuation payment from the UK and the Tribunal held that it was fully taxable in Australia. “This is, of course, the converse of your situation but it is clear that the revenue laws of the country of residence are the laws to apply in determining the tax payable on any income received.” Lou said: “That is a bit of bad news, but I suppose it’s preferable to having to lodge an Australian return every year. Would you please make the application to the Australian Taxation Office for me.” I replied: “Happy to do that for you, Lou.” If you need advice on the taxation of overseas pensions and/ or how the tax treaties might affect you, contact the friendly team at Gail Freeman & Co Pty Ltd.

6295 2844

Solutions A L M P R I V A T A M N C A B I N E H O I E N S P R I G S I D E C I D E E H U L I T E R A T E A A C R Y L I

Gail Freeman & Co Pty Ltd

T R O V E S T K I L D A

9/71 Leichhardt St, Kingston ACT 2604 ABN 57 008 653 683

Listen to our tax tips on 2CA and 2CC (Authorised Representative of Lifespan Financial Planning Pty Ltd AFS Lic No. 229892)

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