Oz - don't forget that you are also entitled to other deductions - depreciation on computer, desk, chair, floor mat. Space used in home rental, stationery, any interest charges on borrowed money, bank account fees, mobile phone used to speak with brokers, internet charges, line rentals, hookers and a whole load of other things that it cost to make that $40... NEVER give money away easily - unless you live in NSW and enjoy pokies...
