Newsletter
November 2016 Newsletter
SMSF related-party borrowing arrangements
The ATO has issued a taxation determination (TD 2016/16) concerning whether the ordinary or statutory income of a self managed super fund...
read more
Travel expense and transport of bulky tools claim denied
An individual has been unsuccessful before the Administrative Appeals Tribunal in a matter concerning certain deduction claims for work-related...
read more
Research and development tax incentive rates change
The Federal Government has reduced the rates of the tax offset available under the research and development (R&D) tax incentive for the first $100 million...
read more
Primary producer income tax averaging
Legislation has been introduced in Parliament that proposes to allow primary producers to access income tax averaging 10 income years after choosing...
read more
Budget superannuation changes on the way
The Federal Government has been consulting on draft legislation to give effect to most of its 2016–2017 budget superannuation proposals...
read more