Client Alert Explanatory Memorandum (July 2015)
CURRENCY:
This issue of Client Alert Explanatory Memorandum takes into account all developments up to and including 15 June 2015.
Small business company tax rate cut
The Tax Laws Amendment (Small Business Measures No 1) Bill 2015 has been…
Client Alert (July 2015)
Small business company tax rate cut
Parliament has passed legislation which will implement a 2015 Budget measure to reduce the company tax rate from 30% to 28.5% for companies that are small business entities with an aggregated turnover of…
TaxWise Budget 2015-16
TaxWise® 2015-16 FEDERAL BUDGET EDITION
The 2015-16 Federal Budget was handed down on 12 May 2015.
The intention of this Budget is to support small businesses and grow jobs, support families and ensure fairness of tax and benefits. At…
Client Alert – Federal Budget Edition (May 2015)
PERSONAL TAXATION
Personal tax rates: budget deficit levy not to be extended
The 2015–2016 Budget did not make any changes to the current personal tax rates, although in the lead-up to the Budget, the Treasurer indicated that the 2% budget…
Client Alert – Explanatory Memorandum (May 2015)
CURRENCY:
This issue of Client Alert takes into account all developments up to and including 15 April 2015.
Tax planning
There are many ways in which entities can defer income, maximise deductions and take advantage of other tax planning…
Client Alert (May 2015)
Tax planning
There are many ways in which entities can defer income, maximise deductions and take advantage of other tax planning initiatives to manage their taxable incomes. Taxpayers should be aware that in order to maximise these opportunities,…
Client Alert - Explanatory Memorandum (April 2015)
Separate ATO appeals unit needed to resolve tax disputes
The Government has released the Inspector-General of Taxation’s report on the ATO’s management of tax disputes. The report was prepared at the request of the House of Representatives…
Client Alert (April 2015)
Separate ATO appeals unit needed to resolve tax disputes
The Inspector-General of Taxation has called for a separate appeals unit within the ATO following a review of the ATO’s management of tax disputes.
The Tax Inspector noted that while…
Tax Wise Individual News (April 2015)
IN THIS ISSUE
Medicare Levy Surcharge and Private Health Insurance Rebate
Superannuation guarantee rateSuper contributions caps
Changes to superannuation excess concessional contribution cap
Are you paying super fund fees…
Client Alert - FBT Return Checklist (March 2015)
Rate of tax
Yes
No
Are you aware the FBT rate for the FBT year ending 31 March 2015 has increased to 47%?Note the FBT rate will rise to 49% for the FBT years ending 31 March 2016 and 31 March 2017. The rate was 46.5% for…
