The current uncertainty around the nature of a recurrent expense is leading to increased exposure to risks for SMSFs affected ...
Employee share schemes could soon be treated as capital for the purposes of taxation, at the direction of key recommendations ...
The ATO has released draft guidance around the application of deducting expenses associated with vacant land along with its compliance ...
The ATO will soon allow tax agents to request for extra time to lodge for up to five clients as ...
The government has introduced legislation implementing one of the new ECPI measures, along with changes to superannuation fund information sharing ...
A new mental health support program will now count towards a tax practitioner’s continuing professional education, as the Tax Practitioners ...
SMSFs utilising withdrawal and recontribution strategies will need to consider arising issues that can affect their implementation and impact the ...
The ATO has recently resolved an issue affecting the assessment of funds receiving additional tax on concessional contributions.
Greater independence from the ATO and new sanction powers are among some of the changes the Tax Practitioners Board is ...