Increased Super Thresholds For 2019-20
While the concessional and non-concessional contributions caps will remain unchanged for the 2019-20 financial year, certain other important superannuation thresholds are set to increase from 1 July 2019.
The "CGT cap amount" for non-concessional…
Explanatory Memorandum April 2019
Things to get right this FBT season
Fringe benefits tax (FBT) returns will soon be due and with the FBT season now in full swing, it’s vital for tax professionals and managers to have the latest information. FBT expert Stephen O’Flynn has…
BUDGET - SPECIAL EDITION
PERSONAL TAXATION
Personal tax cuts: low–mid tax offset increase now; more rate changes from 2022
In the 2019–2020 Federal Budget, the Coalition Government announced its intention to provide further reductions in tax through the non-refundable…
Client Alert - April 2019
Things to get right this FBT season
Fringe benefits tax (FBT) returns will soon be due and as always, it’s vital to make sure you use the latest rates and rely on the correct information.
FBT rates have recently been updated for the year,…
How Does Listing My Home On Airbnb Affect My Tax?
Millions of Australians are now using the sharing economy to earn some extra money on the side. Thanks to smartphones and user-friendly app technology, people young and old are using peer-to-peer digital platforms to access sharing services…
Tax residency rules reassessed in recent Full Federal Court decision
The recent Full Federal Court decision of Harding v Commissioner of Taxation is an important tax case for Australian expatriates living and working overseas. The Court analysed two of the tests for when an individual will continue to be a tax…
Greater Flexibility For Accessing Company Losses
The ability to carry forward tax losses is important for business growth and innovation. A tax loss arises when a taxpayer has more deductions in an income year than assessable income. Being able to carry forward tax losses and deduct these…
Get your Rental Property claims right
Claims for rental property tax deductions contain errors in 90 per cent of cases, the Australian Taxation Office reports. It is planning a blitz on what it calls ‘its next big area of focus’.
The ATO says it recently completed investigations…
New PAYG laws to place focus on on-time BAS lodgment
Late last year, new legislation to deny an income tax deduction for certain payments if the associated withholding obligations have not been complied with were passed.
Payments that are impacted includes salary, wages, commissions, bonuses…
Statement from Commissioner Chris Jordan about transition to Single Touch Payroll for small employers
The ATO has provided a tailored approach to comply with STP for small employers.
Parliament has now passed legislation to extend Single Touch Payroll (STP) reporting to include all small employers (those with fewer than 20 employees) from…
