Foreign resident capital gains withholding payments will apply where a foreign owner sells land or land interests with a market…
Currently, employees of certain not-for-profits can salary sacrifice entertainment benefits. If they do so, no FBT is payable by the…
You will avoid attributed personal services income and be operating a personal services business if you can satisfy the results…
There was great joy, not only for small businesses but also for many retailers, from the 2015 Budget announcement of…
Deep pockets were needed but in Haritos & Anor. v FC of T (2015) ATC, the Full Federal Court struck…
In recent times, there have been a number of enquiries into what the OECD calls Base Erosion and Profit Shifting…
These highly valuable benefits fell into disfavour following amendments to the taxing provisions introduced by the previous Government. New rules…
Where you are paid weekly on a Wednesday or Thursday, you will actually have 53 pay days during the financial…
The overseas, controlling owners of an Australian company may want to apply to change the 30 June balance date for…
The Tax Office says that farmers will be able to write-off the cost of a new hay shed over three…
The Asia-Pacific Economic Cooperation consists of 29 Asian and Pacific countries who have established cooperative arrangements to promote trade and…
Will payment of a tax liability create serious hardship? If you are an individual or trustee of a deceased estate…
You can salary sacrifice to maximise your total concessional superannuation contributions up to $30,000 (or $35,000 if aged 50 years…
On 16 May, the New Zealand Finance Minister announced that from 1 October 2015, gains on residential property in New…