आर्थिक वर्ष २०८३/८४ को बजेट वक्तव्यले विदेशमा रहेका नेपाली र गैर-आवासीय नेपालीहरू (NRN) लाई कसरी सम्बोधन गरेको छ ?

आर्थिक वर्ष २०८३/८४ को बजेट वक्तव्यले विदेशमा रहेका नेपाली र गैर-आवासीय नेपालीहरू (NRN) लाई स्रोत, सीप र पुँजीको संवाहकको रूपमा हेर्दै विभिन्न क्षेत्रमा सम्बोधन गरेको छ। यसका मुख्य बुँदाहरू देहाय बमोजिम छन्: 

नेपाल सरकारको बजेट आ.व. २०८३/८४: सरल आर्थिक विश्लेषण

 नेपाल सरकारको आ.व. २०८३/८४ को बजेटले राजस्व, खर्च, ऋण, पूर्वाधार, शिक्षा, स्वास्थ्य, कृषि र प्रविधि क्षेत्रमा विभिन्न प्राथमिकता देखाएको छ। यस लेखमा बजेटका मुख्य तथ्यहरूलाई सरल भाषामा विश्लेषण गरिएको छ।

आर्थिक वर्ष २०८३/८४ को बजेट वक्तव्य अनुसार आम्दानी (राजस्व) र खर्चका मुख्य स्रोतहरू देहाय बमोजिम रहेका छन्:

१. आम्दानीका स्रोतहरू (Sources of Revenue/Income)

सरकारले कुल रू. २१२४ अर्ब ३४ करोड खर्च व्यहोर्नका लागि देहायका स्रोतहरू परिचालन गर्ने लक्ष्य राखेको छ [११८]:

राजस्व (Revenue): रू. १४०५ अर्ब ३१ करोड राजस्वबाट व्यहोरिनेछ [११८]। यसमा आयकर, मूल्य अभिवृद्धि कर (VAT), भन्सार महसुल र अन्त:शुल्क जस्ता करहरू समावेश छन् ।

वैदेशिक अनुदान (Foreign Grants): वैदेशिक सहायता अन्तर्गत रू. ६१ अर्ब ७४ करोड अनुदान प्राप्त हुने अनुमान।

वैदेशिक ऋण (Foreign Loans): राजस्व र अनुदानबाट नपुग हुने रकम रू. २४७ अर्ब २८ करोड वैदेशिक ऋण परिचालन ।

आन्तरिक ऋण (Internal Loans): थप न्यून पूर्तिका लागि रू. ४१० अर्ब आन्तरिक ऋण उठाइने।

२. खर्चका क्षेत्रहरू (Sources of Expenses)

बजेटले कुल विनियोजनलाई मुख्य तीन शीर्षक:

चालु खर्च (Current/Recurrent Expenses): दैनिक प्रशासनिक कार्य, तलब, भत्ता र सञ्चालनका लागि रू. १२७० अर्ब ५८ करोड (कुल बजेटको ५९.८%) ।

पुँजीगत खर्च (Capital Expenses): विकास निर्माण र पूर्वाधारका लागि रू. ४३१ अर्ब १० करोड (कुल बजेटको २०.३%) ।

वित्तीय व्यवस्था (Financial Management): ऋणको साँवा भुक्तानी र सरकारी लगानीका लागि रू. ४२२ अर्ब ६४ करोड (कुल बजेटको १९.९%) विनियोजन।

मुख्य क्षेत्रगत खर्चहरू:

• सडक पूर्वाधार: सडक र सहरी विकासका लागि रू. २८६ अर्ब ४८ करोड [५६]।
• शिक्षा: शिक्षा क्षेत्रका लागि कुल रू. २१८ अर्ब ३० करोड [७३]।
• सामाजिक सुरक्षा: जेष्ठ नागरिक, एकल महिला र अपाङ्गता भएका व्यक्तिहरूको भत्ताका लागि रू. १२० अर्ब [८१]।
• स्वास्थ्य: स्वास्थ्य क्षेत्रका लागि रू. १०१ अर्ब ९५ करोड [७३]।
• ऊर्जा: जलविद्युत र प्रसारण लाइन निर्माणका लागि रू. ८५ अर्ब ५४ करोड [६३]।
• कृषि: कृषि र पशुपन्छी विकासका लागि रू. ४६ अर्ब ९२ करोड [८७]।

आर्थिक वर्ष २०८३/८४ को बजेट वक्तव्यका आधारमा तपाईँले उल्लेख गर्नुभएका पाँचवटा बुँदाहरूको विश्लेषण देहाय बमोजिम छ:

१. राजस्वको अवस्था : सरकारले राजस्व वृद्धिका लागि करको दायरा विस्तार गर्ने र कर प्रणालीलाई सरल, न्यायोचित एवं उत्पादनमुखी बनाउने नीति लिएको छ [१३३]। विशेषगरी आयकर छुटको सीमा दोब्बर गरी दश लाख पुर्‍याइएको छ र कच्चा पदार्थको भन्सार महसुल तयारी मालवस्तु भन्दा कम हुने गरी समायोजन गरिएको छ [६, ७]। कर प्रशासनलाई प्रविधिमैत्री र झन्झटमुक्त बनाउँदै स्वेच्छिक कर सहभागिता बढाउने सरकारको मुख्य उद्देश्य रहेको देखिन्छ [१२१]।

२. खर्चको संरचना: विकास निर्माणका लागि पुँजीगत खर्चतर्फ रू. ४३१ अर्ब १० करोड (२०.३%) मात्र छुट्याइएको छ [११७, १३८]। ऋणको साँवा भुक्तानी र सरकारी लगानीका लागि वित्तीय व्यवस्थातर्फ रू. ४२२ अर्ब ६४ करोड (१९.९%) विनियोजन भएको छ [११७, १३८]। यसरी हेर्दा अनिवार्य दायित्व र प्रशासनिक खर्चको भार ठूलो देखिन्छ भने विकासका लागि न्यून रकम विनियोजन भएको छ [११७]।

३. पुँजीगत खर्चको चुनौती: नेपालको अर्थतन्त्रमा उत्पादनशील क्षेत्रमा न्यून लगानी र विकास आयोजनाहरूको सुस्त गति मुख्य चुनौतीको रूपमा रहेको छ [५, १५]। पुँजीगत खर्चको दर र गुणस्तर सुधार गर्न बजेटले "मिसन मोड" मा काम गर्ने र "सनसेट कानुन" ल्याउने प्रतिबद्धता जनाएको छ [१५, १६]। खरिद प्रक्रियामा सुधार, आयोजना प्रमुखको स्थिरता र मोबिलाइजेसन पेश्कीको ट्रयाकिङ गर्ने व्यवस्था मिलाइएको छ।

४. ऋण निर्भरता: बजेट घाटा पूर्ति गर्न रू. ४१० अर्ब आन्तरिक ऋण र रू. २४७ अर्ब २८ करोड वैदेशिक ऋण परिचालन गरिनेछ [११८]। ऋणको साँवा भुक्तानीका लागि मात्रै विनियोजन गरिएको ठूलो रकम (१९.९%) ले देशको अर्थतन्त्रमा ऋणको भार बढ्दै गएको संकेत गर्दछ ।

५. क्षेत्रगत प्राथमिकता बजेटले सूचना प्रविधि, ऊर्जा, कृषि, वन र पूर्वाधारलाई आर्थिक समृद्धिको संवाहकको रूपमा प्राथमिकता दिएको छ । क्षेत्रगत रूपमा सडक र सहरी पूर्वाधारका लागि रू. २८६ अर्ब ४८ करोड सहित सबैभन्दा उच्च प्राथमिकता दिइएको छ [५६]। शिक्षा क्षेत्रमा रू. २१८ अर्ब ३० करोड र स्वास्थ्यमा रू. १०१ अर्ब ९५ करोड विनियोजन गरिएको छ [७३]। नेपाललाई एआई (AI) को युगमा प्रवेश गराउन विशेष पहल र कृषि क्षेत्रको पुनरुत्थानका लागि किसान-केन्द्रित सेवा प्रणालीमा जोड दिइएको छ [२१, ३१]। समग्रमा बजेटले डिजिटल रूपान्तरण र उत्पादनमुखी अर्थतन्त्रलाई मुख्य आधार बनाएको छ [१३३]।

यो बजेटले विकासको सम्भावना देखाए पनि खर्च कार्यान्वयन, राजस्व संकलन र ऋण व्यवस्थापन मुख्य चुनौतीका रूपमा देखिन्छन्।

Learn and Invest in ASX: ASX Sharemarket Game and Financial Literacy

Background

Living in Australia means achieving financial freedom is definitely your top goal. But let’s be honest jumping straight into the Australian Securities Exchange (ASX) with our hard-earned money can be very risky if we don't have proper experience.

To solve this problem, in this blog post, I will look into how the ASX Sharemarket Game works and how you can use it to polish your investing skills.

What exactly is the ASX Sharemarket Game?

Basically, it is a virtual trading simulation run by the ASX itself. It gives you a real-time experience of the stock market without any real financial risk.

Virtual Cash: You get $50,000 in play money to build your portfolio.

Live Market Price: The game runs on real-time data. If Commonwealth Bank (CBA) or BHP shares go up or down in the actual market, your virtual portfolio changes exactly the same way.

Plenty of Options: You can practice buying and selling over 300 top ASX companies, 60+ ETFs (Exchange Traded Funds), and Listed Investment Companies (LICs).

Golden Rules of Investing

The best part about this game is that it doesn't let you just randomly gamble. It forces you to follow strict rules so you learn how to become a disciplined and prudent investor:

The Diversification Rule

To manage risk, you cannot put more than 25% of your total portfolio value into just one single company. Like the old saying goes, *"Don't put all your eggs in one basket."* This rule teaches you that practically.

4-Stock Minimum Provision

To be eligible for rankings and prizes, you must purchase shares in at least four different companies. This ensures your portfolio is well-balanced across different sectors (like mining, banking, or tech).

Mandatory Holding Period

Once you buy a stock, you cannot sell it on the exact same day; you must hold it for at least one full trading day. This prevents panic trading and encourages you to think with a proper, short-to-mid-term strategy.

Free ASX Online Courses to Boost Your Knowledge

Along with the game, ASX provides very high-quality, short 10-to-15 minute online modules. If you want to deeply analyze the market, you must focus on these two areas:

Fundamental Analysis: Learning how to read annual reports, balance sheets, and understanding metrics like the Price-to-Earnings (P/E) ratio to pick strong companies.

Technical Analysis: Learning how to read charts, identify trend lines, and use moving averages so you can time your entry and exit points properly.

Franking Credits: Understanding how dividends work in Australia and how to take advantage of tax benefits through franking credits.

Quick Reference Hub for Readers

To make it easy for everyone, here is the direct link table to access these free official resources:

Quick Reference Hub for Readers

To make it easy for everyone, here is the direct link table to access these free official resources:

Resource Name	Best Used For	Official Access Link
ASX Investment Tools	Macro market insights and free broker reports.	Explore Tools
Sharemarket Game	To practice trading with $50,000 virtual cash.	Join the Game
ASX Online Courses	Quick modules on shares, ETFs, and bonds.	Start Learning

Conclusion

What we study is never enough to master the stock market. Platforms like the ASX Sharemarket Game give you the perfect playground to test your strategies, make mistakes, and learn without losing your hard-earned savings.

So, if you are looking to boost your financial literacy in Australia, create a free account today and start practicing. 

How are you finding the ASX Sharemarket Game so far?

Is it helping you understand the market?

When it comes to picking stocks, which side are you on: team Fundamental Analysis or team Technical Analysis?

Learn and Invest ASX: ASX Sectoral Classification

Happy investing! 

Sole Trader vs Partnership vs Trust vs Company — Which One Is Right for You in Australia?

THE 4 KEY QUESTIONS 

Before choosing a structure, ask yourself these four questions:

1. One: How much personal risk am I taking on?
2. Two: How much do I expect to earn?
3. Three: Am I doing this alone or with others?
4. Four: Am I thinking short term or building something long term?

Your answers to these four questions will point you directly to the right structure. Let’s walk through each scenario.

SCENERIO 1 - JUST STARTING OUT 

If you’re just starting out — testing a business idea, freelancing on the side, or running a low-risk service-based business — a Sole Trader is almost always the right starting point.

It’s free to set up, simple to manage, and gets you moving fast. You can always change your structure later as the business grows — and many successful business owners start here.

Perfect for: freelancers, consultants, tradies, photographers, tutors, and side hustlers.

Just Starting? → Sole Trader

SCENARIO 2 — GOING INTO BUSINESS WITH SOMEONE 

If you’re building something with a partner — a business partner, a spouse, or a colleague — a Partnership gives you a simple structure to share income and responsibilities.

But remember — always have a Partnership Agreement in place before you start. And be very clear about how decisions are made and what happens if one of you wants to exit.

Perfect for: two professionals sharing a practice, couples in business, or co-founders in the early stages.

In Business With Someone? → Partnership

SCENARIO 3 - FAMILY BUSINESS OR PROTECTING ASSETS 

If you have a family business, want to distribute income tax-effectively across family members, or you want to protect your personal assets from business risk — a Trust is worth serious consideration.

Trusts are especially powerful when your business is generating consistent profit and you have family members on lower incomes who can receive distributions.

Perfect for: family businesses, property investors, business owners with significant personal assets to protect.

Family Business or Asset Protection? → Trust 

SCENARIO 4 — BUILDING A SERIOUS BUSINESS 

If you’re building something serious bringing on investors, scaling a team, tendering for contracts, or earning well above $100,000 a company gives you the structure, credibility, and legal protection to do that properly.

The limited liability, the flat 25% tax rate, and the ability to retain profits inside the company make it the most powerful structure for growth.

Perfect for: scaling businesses, tech startups, businesses taking on staff or investors, and anyone earning significant income.”

Building Something Big? → Company

OUTRO 

Whatever structure you choose — the most important thing is that you make an informed decision with the right professional advice.

Speak to a qualified accountant or business solicitor before you commit. And for free, official Australian government guidance on all of these structures — visit business.gov.au.

That’s a wrap on the complete Australian Business Structures blogging series. 

CLICK on PLAYBOOK ↙️

Playbook 

Note: This blog provides general information based on the resources reviewed and cited in the references. For specialized advice, please consult a licensed professional.

References:

Acharya, S. (2026, April 27). Company in Australian business structure. Santosh Acharya’s Blog.
Australian Securities & Investments Commission. (2026). Sole trader? Partnership? Company? Trust?
Australian Taxation Office. (2023, July 5). Business structures - key tax obligations.
Commonwealth of Australia. (n.d.). Business structures. business.gov.au.

Company Structure in Australia

INTRO 

You’ve seen it everywhere Pty Ltd. On business cards, invoices, websites. But what does it actually mean? And more importantly, is it the right structure for YOUR business?

In this blog, I’m breaking down exactly what a company structure is in Australia, how it works, and when it makes sense to make the switch. 

WHAT IS A COMPANY? 

A company or Proprietary Limited company, which is what Pty Ltd stands for, is a separate legal entity from the people who own and run it.

This is the fundamental difference between a company and every other structure.

As a sole trader or partner, you ARE the business. But as a company the business exists independently of you. It can own property, enter contracts, sue and be sued all in its own name.

The company has shareholders who own it and directors who run it. In a small business, you’ll often be both the sole director and the sole shareholder at the same time. But legally, those are two completely separate roles.

HOW TO SET ONE UP ?

Registering a company in Australia is done through ASIC — the Australian Securities and Investments Commission. Here’s the process:

    Step 1 — Register your company with ASIC at asic.gov.au. You’ll receive an ACN, i.e. Australian Company Number — which is unique to your company.

    Step 2 — Apply for an ABN using your ACN. Your company will have both an ACN and an ABN.

    Step 3 — Register your business name if you’re trading under a name different from your company name.

    Step 4 — Register for GST if your turnover will exceed $75,000 per year.

    Step 5 — Set up a company constitution or rely on the default rules under the Corporations Act this governs how your company is managed.

The setup cost is higher than a sole trader — but the legal and financial protections you get in return are significant.

THE BIGGEST ADVANTAGE — LIMITED LIABILITY 

Here is the number one reason people choose a company structure — limited liability.

Remember in our sole trader and partnership videos — we talked about how your personal assets are on the line if the business gets into trouble? A company changes that completely.

As a shareholder, your liability is generally limited to the amount you paid for your shares. If the company fails or gets sued creditors cannot come after your personal savings, your home, or your car.

The company wears the risk not you personally.

Now there are exceptions. If you personally guarantee a loan, or if a court finds you’ve been acting illegally or recklessly as a director your personal protection can be removed. But for most standard business situations, limited liability is a powerful shield.

TAX AS A COMPANY 

Let’s talk about company tax because this is where things get interesting.

A company pays tax at a flat corporate tax rate currently 25% for small base rate entities that’s businesses with a turnover under $50 million and 30% for larger companies.

Compare that to sole traders, who can pay up to 45 cents in the dollar at the top personal tax rate. For higher income businesses, the company tax rate can represent a significant saving.

Profits can also be retained inside the company meaning you only pay personal tax when you pay yourself a salary or dividend. This gives you much more control over your personal tax position.

Companies also have access to franking credits when profits are distributed to shareholders as dividends, the tax already paid by the company is passed on, avoiding double taxation.

RESPONSIBILITIES AS A DIRECTOR

Being a company director comes with serious legal responsibilities under the Corporations Act 2001.

You must act in the best interests of the company at all times. You have a duty to avoid conflicts of interest, to act honestly, and to ensure the company doesn’t trade while insolvent meaning you can’t keep operating if you know the company can’t pay its debts.

Breaching your director duties can result in personal fines, disqualification, or even criminal charges in serious cases.

So, yes, a company gives you protection. But it also comes with accountability. Take both seriously.

OUTRO

A company structure is one of the most powerful ways to build, protect, and grow a serious business in Australia. It costs more to set up and has more ongoing obligations but for the right business, it is absolutely worth it.

As always head to business.gov.au for the official government guidance, and speak to a qualified accountant or solicitor before making any decisions.

That wraps up our full Australian Business Structures blogging series — Sole Trader, Partnership, Trust, and Company. 

Note: This blog provides general information based on the resources reviewed and cited in the references. For specialized advice, please consult a licensed professional.

References:

Acharya, S. (2026, April 27). Company in Australian business structure. Santosh Acharya’s Blog.
Australian Securities & Investments Commission. (2026). Sole trader? Partnership? Company? Trust?
Australian Taxation Office. (2023, July 5). Business structures - key tax obligations.
Commonwealth of Australia. (n.d.). Business structures. business.gov.au.