Client Alert Explanatory Memorandum (March 2017)

Re-characterisation of income from trading businesses On 31 January 2017, the ATO released Taxpayer Alert TA 2017/1 Re-characterization of income from trading businesses. The ATO said it is reviewing arrangements that attempt to fragment…

Client Alert (March 2017)

Re-characterisation of income from trading businesses The ATO has released Taxpayer Alert TA 2017/1 to say it is reviewing arrangements that try to fragment integrated trading businesses to re-characterise trading income as more favourably…

PREPARING FOR THE NEW WORLD OF SUPER

With SMSFs now holding more than $622 billion in investments, trustees and members who are in a position to should make a point of boosting their balances ahead of 30 June. But there are plenty more issues to consider, some complex and with…