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I'm not sure what you mean by "super" here, but if you are a US taxpayer then almost all of your ordinary and necessary business expenses would be deductible under Section 162. The resulting net income is taxable at the ordinary income rate, plus you will also owe self-employment tax at the end of the year. The ordinary income rate ranges between 10% and 39.6%, depending on your total income. Self employment tax is 15.3%.
Ah- I'll have to opt out, then. I can tell you all about US tax law, but know nothing about Australian.