The proposed extra 15% tax on super balances over $3 million from 1 July 2025 has sparked much debate. Sold as a move to make the super system “fairer”, the […]
5 tax tips for navigating the small business CGT concession By Simon Dorevitch Last updated March 2023 1 AFFILIATES Remember your spouse and children’s birthdays…and that they are no longer automatically your affiliates. Whether […]
ATO flags common issues relating to SMSF market valuations With the COVID-19 travel and movement restrictions now in the rearview mirror, so too are the temporary concessions around valuations. […]
When is there an enterprise? Last updated March 2023 Determining whether an enterprise exists for GST purposes, particularly in relation to small-scale property developments, is already difficult. […]
Rules for unused concessional contributions By Gabriela Rusu This article was featured in the July/August 2021 issue of the Institute of Financial Professionals Australia’s Outlook magazine, which is exclusive to […]
Tax residency rules to simplify who calls Australia home By Frank Drenth Last updated March 2023 The government’s acceptance of a new bright line test should put […]
