Santosh Acharya's Blog

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 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 श...

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 Investm...

THE 4 KEY QUESTIONS  Before choosing a structure, ask yourself these four questions: One: How much personal risk am I taking on? Two: How much do I expect to earn? Three: Am I doing this alone or with others? 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 wi...

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 ON...

INTRO If you’ve ever wondered why so many successful Australian business owners and wealthy families put everything into a trust  you’re about to find out. Trusts are one of the most powerful but most misunderstood business structures in Australia. I’ll break it down in plain English no legal jargon, no confusion just what you need to know. WHAT IS A TRUST? At its core, a trust is a legal arrangement where a person or company called the trustee  holds and manages assets or runs a business on behalf of others, called the beneficiaries . Think of it this way. Imagine you hand your friend a bag of money and say ‘I want you to manage this money and distribute it to my family according to these rules.’ Your friend is the trustee. Your family are the beneficiaries. That’s a trust. In a business context, the trustee is responsible for running the business and making decisions but the profits and assets legally belong to the trust, not to the trustee personally. The rules of the trust...

Going into business with someone else can be one of the best decisions you ever make or one of the worst. The difference usually comes down to one thing: how well you understand the partnership structure before you start. In this blog, I’m breaking down everything you need to know about business partnerships in Australia , the good, the bad, and the part most people only find out about when it’s too late. WHAT IS A PARTNERSHIP? A partnership is simply two or more people who run a business together and share the income or losses between themselves. It could be two friends starting a café. Two tradies running a building business. Two professionals sharing a practice. Or even family members going into business together. Unlike a company, a partnership is not a separate legal entity. The partners and the business are essentially linked which has some important consequences we’ll get to in just a moment. And here’s something many people don’t realise partnership laws actually vary betwe...

INTRO If you’re thinking about starting a business in Australia, the simplest way to do it is as a sole trader . But simple doesn’t mean risk-free. WHAT IS A SOLE TRADER? A sole trader is a person who runs a business by themselves and is legally responsible for all aspects of that business. That means the profits are yours but so are the debts, the liabilities, and the risks. You and the business are essentially one and the same in the eyes of the law. There’s no separation between your personal finances and your business finances. This is the most popular structure in Australia used by freelancers, tradies, consultants, photographers, and thousands of small business owners every single day. Setting up as a sole trader is actually very straightforward. Here’s what you need: Step 1: Get an ABN that’s your Australian Business Number. You can apply for free at abr.gov.au and it usually takes less than 15 minutes.   Step 2: Register a business name if you’re trading under a name that ...

  Please click on Kahoot  to learn in entertaining way. Investing in 2025 is not only about making money. It is about being smart, flexible, and future-ready. Australia’s economy is shaped by technology, sustainability, and global changes. Here are ten practical ideas to guide investors this year. 1. Shares & ETFs in Digital Growth Technology and healthcare companies on the ASX are showing strong performance.  Exchange-Traded Funds (ETFs) give easy access to these sectors with lower fees. Learn and Invest ASX: ASX Sectoral Classification 2. Property Market Resurgence After a cooling period, housing in major cities is rising again.  Migration and relaxed lending rules are driving demand. 3. Green & Sustainable Assets Clean energy ETFs , solar projects, and sustainable infrastructure are popular.  Government incentives make these investments attractive. 4. Superannuation Boosts New reforms in 2025 allow higher contributions and tax benefits.  Su...