Ashma Ghimire
ASA, CPA Australia
Finance professional with experience in taxation, accounts management, and financial analysis. Associate Member of CPA Australia with a Bachelor of Business Administration (Honours) in Finance. She authors and reviews all tax and finance guides on WageCalculator, ensuring accuracy and clarity for Australian workers navigating the tax system.
Credentials & Education
Professional Credentials
- Associate Member, CPA Australia (ASA)
- Bachelor of Business Administration (Honours) — Finance & Financial Management, Kathmandu University
Education
- CPA Australia — ASA, Accounting and Finance
- Kathmandu University School of Management — BBA (Honours), Finance
Areas of Expertise
Published Guides
14 guides authored & reviewed
How Income Tax Works in Australia
Tax brackets, marginal vs effective rates, LITO, Medicare levy, and HECS — everything in one place.
Tax BasicsMedicare Levy Surcharge Explained
How MLS works, who pays it, what counts as income, and when private hospital cover changes the result.
Tax BasicsWhy Your Bonus Looks Over-Taxed
Why bonus withholding looks high on a payslip, what the actual tax is, and how HECS and MLS can change the result.
Student LoansHECS/HELP Repayment Guide
How HECS repayments are calculated, the minimum threshold, indexation, and whether to pay it off early.
Tax SavingsComplete Salary Sacrifice Guide
What salary sacrifice is, how it saves tax, and which types (super, cars, healthcare) are available.
RetirementSuperannuation Contributions Guide
Concessional caps, non-concessional caps, Division 293, voluntary contributions, and carry-forward.
InvestmentsCapital Gains Tax Guide
How CGT works, the 50% discount for assets held over 12 months, and how gains interact with income tax.
Investments2027 CGT Reform Guide
Cost-base indexation, the 30% minimum tax, the new-build election, and transitional rules for the 1 July 2027 CGT reform.
ContractorsContractor vs Employee Tax Differences
Tax, super, GST, and leave entitlements — the key differences between being a contractor and an employee.
Tax ReturnAustralian Tax Return Checklist
What to gather before lodging your tax return — deductions, payment summaries, investment income, and more.
Tax ReturnHow Much Tax Will I Get Back?
What actually creates a tax refund, why some people still owe, and how to estimate the result before lodging.
Tax BasicsFortnightly Take-Home Pay Explained
How fortnightly pay is calculated, why it isn't half your monthly pay, and how to read the fortnightly line on your payslip.
Cars & PerksNovated Lease Tax Savings Explained
How novated leasing reduces your tax, the EV FBT exemption, and whether it makes sense for you.
How Australian Payslips Work
What must be on a Fair Work payslip, how earnings, tax, super and HECS are shown, and how to generate one yourself.