Client Alert - April 2021
It’s time to consider FBT
If your business has provided any benefits to your employees, you may be liable for fringe benefits tax (FBT). This includes benefits to current, prospective and former employees,as well as their associates. It’s…
Explanatory Memorandum - April 2021
It’s time to consider FBT
The ATO has issued a worksheet which summarises the FBT rates and thresholds for 2021–2022 (ie 1 April 2021 to 31 March 2022). Most of the rates have been previously announced, but the worksheet helpfully puts…
ATO on the Hunt for 60,000 TPAR Businesses
The ATO estimates that around 280,000 businesses are required to lodge a taxable payments annual report (TPAR) for the 2019–20 year, following the regime’s extension last year to businesses providing road freight services, information…
Client Alert - March 2021
Tax implications of having more than one job
With insecure, contract and casual work becoming increasingly common, particularly in the current COVID-19 affected economy, it’s no surprise that many young and not-so-young Australians may have…
Explanatory Memorandum - March 2021
Tax implications of having more than one job
With insecure, contract and casual work becoming increasingly common, particularly in the current COVID-19 affected economy, it’s no surprise that many young and not-so-young Australians may have…
Industry Pressure Forces ATO’s Hand on STP 1 July 2021 Deadline Extending it till 1 January 2022
A legislative instrument issued by the ATO on Wednesday has confirmed that mandatory STP phase 2 reporting will commence from 1 January 2022 — a six-month extension from the previously proposed 1 July 2021 start date.
STP phase 2 will…
Client Alert - February 2021
ATO warning: watch out for tax avoidance schemes
Tax planning or tax avoidance – do you know the difference? Tax planning is a legitimate and legal way of arranging your financial affairs to keep your tax to a minimum, provided you make the…
Explanatory Memorandum - February 2021
ATO warning: watch out for tax avoidance schemes
To many individuals, the difference between tax planning and tax avoidance is not immediately obvious, while the ATO considers the former to be a legal way of arranging your affairs to minimise…
Coronavirus grants now tax-free
Legislation aimed at ensuring coronavirus small business grants are not subject to income tax has now passed both houses of Parliament.
Treasury Laws Amendment (2020 Measures No. 5) Bill 2020 passed Parliament late on Thursday.
The bill…
Getting your clients ready for the next phase of recovery
It’s been a year no one really expected: a pandemic shut the economy and the Australian government opened a tap of stimulus worth A$259 billion so far.
That government support has helped many small businesses hit hard by restrictions imposed…
