For all its tough talking on crackdowns, the Tax Office is losing business. Don't get your hopes up, though. Naturally there's no risk it will ever go out of business, but it's losing clients by the day. Nobody over 60 with superannuation and little other income has to fill in a tax return.

And if you earn less than $14,000, you'll also be spared next time - that's $3000 higher than is the case this year.

Thanks to a $450 increase in the low-income offset to $1200, you're off the hook.

Pensioners will be able to get up to $44,211 tax free. Those eligible for the seniors tax offset and not getting a pension can earn up to $28,867 tax free. Just remember that if you've got any franked dividends, you'll get a 30 per cent refund on them even if you pay no tax. There's even a special form for you or you can claim on the phone.

Most taxpayers can also expect a refund this year. Because tax rates were cut on July 1 last year and most pay packets are likely to have straddled two financial years, you've been slightly short-changed for the year. As well as that, most taxpayers also qualify for the $300 work expense deduction.

But be careful - although you don't need receipts to claim it, you are supposed to have spent the money.

Remember, the Tax Office is on the warpath this year over inflated work expense claims because they've been growing at twice the inflation rate, which would go a long way to explaining the average refund of more than $2000 for each taxpayer.

Come to that, a lot of the election goodies such as the bigger baby bonus - oops, that can't be right - I mean the bigger bonus for babies, and the increase in the child-care cost tax rebate from 30to 50percent (and a higher cap of $7500) have only just started, so they won't apply to this year's tax return since it's for last year.

But that doesn't mean you can't do anything about it. Take Kevin 24/7's advice and collect every receipt that has something to do with computers, pencil cases, crayons and textbooks because they'll be worth a lot next year. In fact you'll be able to claim up to $750 in education expenses for each child in secondary school and $375 for each child in primary school.

You might also want to re-think your private insurance. The threshold before you must take it out or pay the 1percent Medicare surcharge has been lifted from $50,000 to $100,000.

So if you earn between $50,000 and $100,000 you can drop your private insurance as of now and not pay the extra levy. Then again, you'd risk joining the growing queues at public hospitals of everybody else who's dropped their health insurance.

Don't forget you can claim dental and medical expenses not paid by a fund or Medicare as well as things like a new pair of glasses if they add up to more than $1500, in which case you get a 20percent rebate on the excess. Next year you'll also be able to claim up to $150 on dental check-ups for teenagers.

But a few nasties start this year beginning with your meal ticket.

Since July 1 you haven't been allowed to salary sacrifice into food. Like me you probably didn't know you could, but in fact if you ate in the staff canteen - see, there's always a catch - your food and drink could be paid for with pre-tax dollars by salary sacrificing. Just like super or the laptop.

But the exemption from fringe benefits tax (FBT) which is levied at 46.5percent was dropped in the budget, although you can still throw a banquet in the canteen for your closest friends and use up any of your remaining food credits. And you can still salary sacrifice your public transport pass and not pay FBT. There, you can eat your lunch on the bus instead. Speaking of FBT, it might pay you to review your salary package. For example, if you earn below $180,000 (which is up to a tax rate of 40percent) you might be better off paying the running costs of your company car yourself, rather than salary sacrifice with an FBT of 46.5percent.

The rules for laptop computers and what the Tax Office calls personal digital assistants - don't ask - also changed on July 1, but might affect your return for this year as well.

To get the FBT exemption, they have to be used strictly for work, not for the kids' homework. And if you bought them after May 13 you can't claim depreciation on them.

You can still claim depreciation in this year's return on laptops bought and salary sacrificed before May 13, but that'll be it.

Still, there are a lot of other things you can claim depreciation on so long as you need them for work, including tools of trade and work-related things like car expenses, books, stationery, electronic organisers and union or professional association fees. Don't forget to include your accountant or tax agent's fees. Come to think of it, any tax agent that doesn't include that should be sacked. You can also claim the cost of the trip to your tax agent, though choosing an accountant in Perth might raise eyebrows at the Tax Office.

It's a funny thing that as the Tax Office makes it easier to file a tax return - its online e-tax site is a breeze compared with filling out Tax Pack, I can tell you - more taxpayers go to a tax agent.

Last year 73percent of taxpayers used an agent which can cost from $100 to about $250 a pop. Just why this is the case is a great puzzle to the Tax Office, although plausible explanations include the fact that the tax system is so complicated, it's good to have a second opinion and a double check, or it extends your deadline to lodge a return. It's most likely to be all three, I'd say.

To get the deadline extended possibly to as late as March next year, you need to sign up a tax agent before October 31, though you won't have to lodge the return then.

And make sure your tax adviser is registered - not all accountants are - otherwise you can't claim the deduction.

There's an official list of registered tax agents at http://www.tabd.gov.au.

Even when they're registered you could find yourself in the middle of a turf war between accountants, tax agents and financial planners over who's the best one to do your return. Tax agents like H&R Block are usually fastest, while accountants and advisers are better for talking tax strategy and budgeting.

It helps if you find somebody specialising in your industry.

If there's nothing complicated about your tax return, try e-tax.

It even answers most of the questions for you because the Tax Office has thoughtfully scoured the computers of your bank and knows how much interest, rent and dividends you earned.

And you'll get your refund in two weeks.

Don't miss out on possible refunds by failing to claim your entitlements.

When you fill in your tax return, here are the 10 biggest mistakes to avoid.

1 Forgetting dividends from employee share schemes. It's easy to do because they don't appear in your payslip, but they're still taxable income.

2 Not getting a payment summary from an employer during the year even if you've since left the job. If the employer won't give you one, phone the Tax Office on 13 28 61.

3 Not declaring government payments like pensions or Austudy. These are taxable, depending on your income.

4 Claiming a uniform or work clothes. The uniform has to be quite specific for the job (for instance, it will have the company logo on it). Wearing ordinary clothes specified by the boss (such as a white shirt with black pants) doesn't qualify.

5 Claiming a deduction on books for studying or course fees. To get a self- education deduction, the expense has to be related to the job you're doing.

6 Overlooking legitimate deductions such as a contribution to a registered (that is, not you) charity.

7 Forgetting interest from a trust account on a property sold or a bank account closed during the year.

8 Ignoring the senior Australian tax offset - men over 65 and women over 62.5 earning less than $38,340 qualify.

9 Not claiming the 20 per cent refund on dental and medical expenses if they're over $1500 in a year.

10 Not claiming excess franking credits - they come with a 30 per cent rebate applied whether you pay tax or not.

This year's Tax Office targets

The Tax Office has warned it will take a close look at claims from:

* Nurses- specifically claims for self-education,

* Medical practitioners - especially travel and entertainment expenses;

* Chefs - particularly for travel expenses between home and work and for pre-vocational courses,

* Anybody with "out of pattern" claims for self-education, car and travel expenses.