Welcome to b-news.

In this issue:

• Get more out of your website: 'Having a links page'
• How to avoid being sued: copyright liability and model release
• GST Traps
• Christmas trading hours
• On next issue

Having a links page

How can a ‘links’ page help you obtain a higher website popularity?

Your objective is not only to attract new people to your site, but also to keep visitors coming back.

Every time a user returns to your site, there is the possibility of him/her buying a product or service from you.

Repeated visits are also very important for branding your business name or trademarks.

If your site contains links that your visitors find useful they will tend to visit it more frequently in order to access these other sites. They will also, most likely, bookmark (add to favourites) your website as a useful resource.

They may even recommend it to their friends! And if they happen to have a website and find yours really useful, they may even add a link to your site.

Search Engines will also use these links to rank your site, especially if the links are somehow related or relevant to your business.

Here are a few tips to have a successful links page:

• Link to sites that offer services or products, which are complementary to your business.
• Include links to relevant industry and trade associations.
• Link only to quality sites that are informative and will add value to your business
• Include a brief description of the site right beside the link.
• Any links to other sites should open in a new browser window, so when people finish viewing these sites they will return to yours.
• Don’t forget to e-mail all the sites you link to and request a reciprocal link.

In our next newsletter we will be looking at the advantages of ‘Giving something for free on your site’

Images, as well as text are very important parts of a website that usually fall under copyright law.
It is important to know that almost all photographs, images, drawings, sketches, diagrams, etc. have a copyright owner. The copyright owner is usually the person that takes the photograph or the artist that makes the drawing.

In some cases when work is commissioned by a third party the photographer or the artist may assign copyright to the business or person paying for the work, but this is not always so. When commissioning work your must stipulate, in writing, these terms, before entering into the contract.

You must also be aware that because you sell certain goods, and your supplier of those goods have provided

you with catalogues; you do not have the right to reproduce those photos in your website, or anywhere else, without your supplier’s permission.

Sometimes the names of products are trademarks and there may be certain restrictions in using those names. You must investigate all these issues before you decide to include the information in your website.

Another common problem arises when people, art objects, famous buildings, etc are part of a photograph. For example, if you sell clothing, and you ask somebody to model the merchandise in order to include the photos in the website, brochures, or any other printed materials, you may need a ’model release’.

A model release is usually a signed form in which the person featured in your photograph allows you to use the photo, in exchange for some consideration. If the model is under 18 years of age, the model release must be signed by the parent or guardian.

If you are planing to include people’s photographs in your website, please give us a ring to obtain a copy of a model release form. If you intend to do group or crowd photos, you may need legal advice, as wether you need a model release or not.

It is easy to overlook the GST implications of certain transactions. Below are a few cases when GST may present a problem:

Selling the company car

You have decided it is time to replace the old company car.

You find a suitable replacement and decide on a trade-in or private sale of the old car.

You should be aware that if your business is registered for GST, the sale of the old car will be subjected to GST. So, whatever the price your buyer pays, you should remit 10% of that to the ATO.

Adjusting for private use

When you acquire something that is to be used partly for business, partly for private purposes, you can only claim a GST input tax credit on the business portion.

Even if you do take this into consideration, the actual private usage may be different than the one you had estimated, when you bought the asset. The initial GST input tax credits you claimed may be either too much or not enough and you will need to make periodic adjustments to reflect these changes.

Selling your business

No GST is payable if you sell your business as a ‘going concern’. However, this is not always the case.

• To take advantage of this important GST saving the transaction should satisfy the following:
  The selling agreement must specify that the business is being sold as a ‘going concern’.
• The purchaser must be registered for GST
• You must carry on the business until the day of supply
• You must supply everything needed for the continued operation of the business, such as: assets, stock, licences, goodwill, customer database, all information in relation to the operation of the business, marketing arrangements, pending orders, etc.

If these points are not satisfied you will have to pay GST out of the sale amount.

FBT employee contributions

If you supply your employees with Fringe Benefits Tax you must be aware that any employee contributions are subject to GST.

When you provide an employee with a car for private use, or give them a holiday trip, etc, all these things are subject to GST that your business would normally claim as an Input Tax Credit. However, because individuals not carrying on a business are not entitled to Input Tax Credits when they reimburse you for their FBT expenses, you will need to remit 10% of these contributions to the ATO.

In all the above situations the GST calculation can be tricky and you should always seek professional advice.

Bubblegum Productions will be closed during the holiday season on the following dates:

From 24th December 2004 to 9th January 2005

• Get more out of your website: Giving something for free on your site.