Current Publications
- 2023/24 Tax and Payroll
- 2023 Super Schools Day 1
- Latest NTAA practical guide to paying benefits on retirement
- NTAA’s 2023 SMSF audit kit
- Recent developments affecting the super contribution rules
- Downsizer contribution measure extended to more individuals from 1 January 2023
- Increase in SG charge rate from 1 July 2023
- Increased TSB thresholds provide greater access to non-concessional contributions
- Latest guide to the ‘work test’ and ‘deduction notice’ conditions for personal contributions
- The Government’s proposed ‘payday super’ measure from 1 July 2026
- SMSF danger areas in the current economic climate
- ATO issues warning over asset protection schemes involving SMSFs
- ATO’s audit focus on the illegal early access of super benefits from an SMSF
- Common traps for SMSFs with related party LRBAs in the current economic climate
- Potential dangers with property developments involving SMSFs
- The dangers for SMSFs that provide rent relief to tenants in the current climate
- What's new for SMSFs and Super
- Court ruling highlights the importance of a BDBN complying with an SMSFs rules
- Increased monetary penalties for SMSF breaches from 1 January 2023
- Latest ATO valuation guidelines for SMSFs
- Latest tax guide to compensation received for inappropriate advice and loss of super
- Major changes affecting retirement phase pensions from 1 July 2023
- NEW relief for discounted accounting and other general services provided to SMSFs
- Proposed new 15% additional tax for super balances above $3 million
- Recent court decision clarifies whether a death benefit could be paid to a carer
- 2023 Super Schools Day 2
- Advanced pension planning strategies after key recent developments
- Crucial Super planning strategies for the family unit
- Guidelines confirm key planning strategies for children working in the family business
- Make deductible super contributions for children that are used to pay a house deposit
- Maximise access to the NEW $1.9 million pension cap for couples and save!
- Maximising access to the amended downsizer contribution concession and save
- Tips and traps with adding family members to an SMSF
- Establishing a tax effective super plan during rising inflation
- Key planning strategies when preparing for the new ‘$3M Super Cap’
- NTAA guide to superannuation and bankruptcy
- Tax effective super planning during times of rising inflation
- 2023 Income Tax Basics Day 1
- 2023 Income Tax Basics Day 2
- 2023 Tax Schools Day 2
- ATO releases final guidance attacking family trust distributions
- ATO releases its finalised S.100A compliance guidelines in PCG 2022/2
- Background to applying S.100A
- Issues with gifts, education costs and board
- LATEST guidelines for identifying ‘high risk’ family trusts
- NTAA ‘game plan’ to navigate your clients through the S.100A compliance guidelines
- Trust distributions to adult children and grandparents
- Trust distributions to the ‘controllers’ of a discretionary trust (e.g., ‘Mum and Dad’)
- Which bucket company distributions are now in danger?
- Taxation of professional clients
- Common questions and answers associated with professional clients
- Correctly classifying professional services income for tax purposes
- Dangers and opportunities where professional clients carry on a personal services business
- NEW ATO guidelines on professional services income derived from a ‘business structure’
- Traps and tips associated with professionals who are subject to the PSI rules
- What's new for business in the 2023 income year
- Court highlights CGT traps associated with partners leaving professional firms
- Decision confirms GST traps for taxpayers selling subdivided land held for long periods
- Government introduces NEW 20% training and technology boosts
- Government proposal gives relief for some accountants running their own SMSF
- NEW ATO Ruling confirms tax issues with distributions of capital gains to non-residents
- New Ruling creates uncertainty for clients engaging contractors/consultants
- Who's in the ATO's audit firing line in 2023
- Year-end planning for business clients in 2023
- Advanced tax planning with depreciation claims for SBE taxpayers
- Case study highlights massive tax savings for an SBE taxpayer in the 2023 income year
- Checklist of the key year-end tax planning strategies for SBE clients for the 2023 year
- Determining whether a business is eligible for the SBE concessions
- Last chance for companies to carry back losses and claim refundable tax offset in 2023
- ATO releases final guidance attacking family trust distributions
- 2023 Tax Schools Day 1
- ATO's 2023 danger areas for individuals
- The ATO’s spotlight on rental properties in these tough times
- Common tax issues affecting rental property loans in the current economic climate
- Dealing with the purchase of a rental property – the purchase price and related costs
- Excessive claims for holiday homes (and similar properties) in the ATO’s firing line
- Making the right distinction between a repair and an improvement to a rental property
- Rental arrangements involving related parties – the Tribunal decision in Rizkallah’s case
- What's new for individuals
- ATO allows more flexibility for businesses affected by flood, fire and COVID-19
- ATO releases NEW guidelines for claiming working from home running expenses
- Claiming deductions for charging electric vehicles – the ATO home charging rate
- Downsizer contribution measure extended from 1 January 2023
- NEW 15% additional tax for individuals with super balances above $3 million
- NEW ATO ‘backflip’ on payments made for the use of a person’s fame
- NEW ATO guidelines provide greater CGT relief for inherited dwellings
- NEW ATO ruling on how to determine the residency status of individuals
- NEW client proof of identity and privacy obligations for tax practitioners
- Recent developments affecting self-education claims on the 2023 ‘I’ return
- Tax-effective planning for salary packaged electric cars under NEW rules
- Tribunal clarifies legal expense claims in defending actions from employment
- Tribunal clarifies when fitness expenses incurred by individuals are deductible
- 2023 CGT Basics
- 2023 Deceased Estates
- Administration issues for deceased estates
- Dealing with a deceased person’s income tax affairs
- Planning for the inevitable
- Consider who should benefit from the estate plan.
- Guide to superannuation planning and death
- Incorporating family entities into an estate plan
- Making sure the client’s needs are met when making an Estate Plan
- Planning with testamentary trusts
- Protecting an estate from post-death disputes
- Should an accountant act as the executor of a deceased estate?
- Strategies to maximise the tax-effectiveness of a client’s estate plan
- What assets will form part of the deceased estate?
- Specialist tax issues for deceased estates
- The NTAA guide to CGT and death
- 2023 FBT
- An Essential FBT Guide to Hiring and Firing Staff
- A complete guide to calculating the salary sacrifice amount for common fringe benefits
- FBT and salary packaging adjustments for departing employees
- How does salary packaging affect employer obligations for employees?
- Important administrative and payroll issues when allowing employees to salary package
- Car Fringe Benefits – Avoid Costly Mistakes and Get It Right
- An essential guide to calculating the taxable value under the Operating cost method
- ATO puts the audit spotlight on the Statutory formula method
- Choosing between the Statutory formula and Operating cost methods – an NTAA guide
- Fundamentals of car fringe benefits
- How to identify if a car fringe benefit is a Type 1 or Type 2 benefit
- FBT Issues for Employees Returning to work and working from home
- FBT planning strategies to benefit employers and employees
- Important employer savings when offering salary packaging to employees
- Innovative salary packaging techniques for employees who salary package cars
- Recent amendments provide huge savings for employees salary packaging electric vehicles
- Salary packaging opportunities for employees on all income levels
- Meal Entertainment - Demystified
- What’s new for FBT in 2023
- ATO confirms FBT savings for salary packaged cars stored on business premises
- Government announcement causes confusion for car parking benefits in the 2023 FBT year
- Government introduces NEW landmark FBT- exemption for electric cars
- Government unveils NEW record-keeping concessions for all employers
- High Court decisions highlight the dangers of hiring independent contractors
- NEW ruling uncovers FBT savings for benefits provided by unions, employee associations
- NTAA guide to the updated rates and thresholds for the 2023 FBT year
- Which Employers are under the ATO’s Spotlight in the 2023 FBT Year?
- An Essential FBT Guide to Hiring and Firing Staff
- 2022 Super Schools Day 1
- The latest ATO danger areas for SMSFs
- ATO signals a NEW danger for asset transfers to an SMSF for less than market value
- ATO signals its attack on SMSFs that sell off assets to generate capital losses
- Dangers for SMSF investments in artwork, coins, memorabilia and other collectable
- Dealing with the Total Superannuation Balance (‘TSB’) rules for accessing super concessions
- SMSFs with a high exposure to cryptocurrency investments in the firing line
- The trap for SMSFs that lease mixed-use business premises to related parties
- The traps with making CGT cap contributions under the small business CGT concessions
- The latest practical guide to paying death benefits from an SMSF
- The NTAA's 2022 SMSF audit kit
- What’s new for SMSF’s
- ATO releases NEW guidelines for taxing illegal or early super withdrawals
- ATO set to streamline the events-based reporting rules for SMSF pensions
- Existing drawdown relief extended to 2023 for superannuation pensions
- Latest reporting guide for rollovers into and out of an SMSF under SuperStream
- Major changes affecting the contribution rules from 1 July 2022
- Recent changes affecting the pension earnings exemption
- Recent Court decision confirms ATO’s approach to disqualifying SMSF trustess
- The ATO’s latest approach for discounted services provided to SMSFs
- Tribunal decision affects SMSFs acquiring residential premises from related parties
- Tribunal highlights the GST dangers for SMSFs involved in property developments
- The latest ATO danger areas for SMSFs
- 2022 Super Schools Day 2
- Advanced Super Planning Strategies During an Economic Downturn
- Economic downturn forces rethink on the use of reversionary pensions
- Guidelines confirm tax planning opportunities for SMSFs to maximise capital losses
- Key strategies and issues to consider during an economic downturn
- Maximise the tax-free proportion of a client’s superannuation during a downturn
- Maximise use of the super contributions cap during a property or share market downturn
- Pension planning strategies to ensure clients avoid a ‘tax hit’ during an economic downturn
- Developing a tax-effective super plan during an economic downturn
- Superannuation and Divorce
- Wealth creation strategies for clients in accumulation
- ‘Unlock’ equity in a client’s home and arrange for their SMSF to buy an investment property
- Contribution planning for ‘cash-strapped’ business clients wanting to boost super
- Creative investment structuring for business clients purchasing business premises
- Important contribution strategies for clients with large capital gains
- Advanced Super Planning Strategies During an Economic Downturn
- 2022 Income Tax Basics Day 1
- 2022 Income Tax Basics Day 2
- 2022 Tax Schools Day 2
- Other developments for business in the 2022 income year
- What’s new for business in 2022
- ATO finalises its guidance on the taxation of professional income
- ATO releases its long-awaited Ruling on the depreciation concessions for businesses
- ATO unveils NEW labels and reporting requirements on business returns in 2022
- RECENT Ruling highlights major traps with distributions to ‘bucket companies’
- Which taxpayers are under the ATO’s audit spotlight in 2022?
- ATO audit assault continues on the cash economy in 2022
- Recent case confirms perils of a discretionary trust distributing to a non-resident beneficiary
- Recent cases highlight major tax and super challenges when engaging contractors
- What are the key danger labels on business returns in the 2022 income year?
- Year-end planning strategies for business in 2022
- 2022 Tax Schools Day 1
- ATO’S INDIVIDUAL AUDIT HOT SPOTS FOR 2022
- ATO ‘ramps up’ its data-matching activities
- ATO escalates its attack on claims for working from home-related deductions
- Common audit traps for foreign residents who dispose of property in Australia
- Common audit traps for insurance proceeds received in relation to rental properties
- Common CGT audit traps for dwellings that are also used for income-earning purposes
- Recent Tribunal decision confirms hidden trap with claims for personal super contributions
- Self-education claims for specialist courses (e.g., MBAs and medical specialisations)
- The ATO’s increased compliance focus on cryptocurrencies
- What’s new for Individuals
- Applying the Temporary Full Expensing measure to sole trader motor vehicles
- ATO provides welcome relief for landlords claiming holding costs for vacant land
- Dealing with LAFH allowances reported on employee income statements
- Low and Middle Income Tax Offset (‘LMITO’) increased for 2022
- Major changes to the super contribution rules create greater flexibility
- Major High Court win prompts changes to the ‘I’ return for working holiday makers
- New ATO guidelines create major trap for taxpayers re-leasing assets (e.g., cars)
- New ATO travel concession allows more employees to claim home to work travel
- New CGT guidelines on how to deal with granny flat arrangements
- New proof of identity (‘POI’) guidelines
- New tax deduction for COVID-19 tests
- Reporting depreciation amounts for sole traders on the 2022 ‘I’ return
- Tribunal confirms taxpayer was carrying on a rental property business
- Tribunal highlights the hidden tax dangers with land subdivisions – McCarthy’s
- Tribunal scrutinises a locum worker’s car and travel claims – Mfula’s case
- ATO’S INDIVIDUAL AUDIT HOT SPOTS FOR 2022
- 2022 Trusts
- NTAA guide to family trust elections and the trust loss rules
- NTAA guide to the taxation of trust income
- Other Advanced trust taxation issues
- Anti-avoidance rules stamp out ‘circular’ trust distributions
- Applying the CGT small business concessions to a sale of units in a trust
- How the ATO is using S.100A of the ITAA 1936 to attack discretionary trusts
- Latest ATO guidance on Division 7A and unpaid present entitlements
- Rules tightened for minors receiving distributions from testamentary rules
- Structuring with trusts in 2022
- 2022 FBT
- ‘Cutting Edge’ Salary Packaging and FBT Planning Strategies
- Car Fringe Benefits – No Mistakes
- An ‘audit proof’ guide to calculating FBT under the Operating cost method
- How to identify if a car fringe benefit is a Type 1 or a Type 2 benefit
- Key issues when valuing cars under the Statutory formula method
- Traps and tips associated with car fringe benefits during COVID-19
- Understanding the fundamentals of car fringe benefits
- Meal Entertainment – minimise audit risk
- NTAA’s 2022 Audit Survival Guide
- ATO audit crackdown on employee declarations – Mistakes will be costly!
- How does the ATO identify employers who will be audited in the 2022 FBT year?
- How does the ATO identify fringe benefits provided during the 2022 FBT year?
- NTAA guide to the traps and tips associated with preparing the 2022 FBT Return
- Reportable fringe benefits - Demystified
- How is an employee’s reportable fringe benefit amount calculated?
- Precedent letters for reportable fringe benefits and reportable superannuation
- What penalties apply for errors in recording RFBAs and RESCs on payment summaries?
- When are employers required to record superannuation on a payment summary?
- Which fringe benefits are excluded from the reporting requirements?
- Which fringe benefits are reportable for payment summary purposes?
- What’s new for FBT in 2022
- FBT changes introduce concessions for retraining and reskilling staff
- Key ATO Ruling on FBT treatment of employees’ meal and accommodation costs
- Latest developments for car parking fringe benefits in the 2022 FBT year and beyond
- New guidelines confirm major headaches with employers re-leasing cars
- New rules provide FBT windfall for many small and medium-sized employers
- NTAA guide to the updated rates and thresholds for the 2022 FBT year
- Recent decision confirms FBT sting with undocumented packaging agreements
- 2021/22 Tax Hot Spots
- 2021 Super Schools Day 1
- Avoiding the dangers with SMSF investments in related trusts
- NTAA’s 2021 SMSF audit kit
- The latest GST guide for SMSFs
- What’s new for SMSF’s
- A practical guide to the key 2022 Budget superannuation measures
- ATO releases NEW ruling on the non-arm’s length income (‘NALI’) rules for SMSF’s
- ATO signals its attach on cryptocurrency investments by SMSFs
- ATO to enforce NEW auditor independence standards from 1 July 2021
- Latest developments affecting pensions
- Latest developments affecting the super contribution rules
- Maximum SMSF membership increased from four to six members from 1 July 2021
- SuperStream reporting standard extended to SMSF rollovers from 1 October 2021
- Tribunal renders SMSF non-complying for certain breaches- Coronica’s case
- 2021 Super Schools Day 2
- Advanced Pension Planning Strategies
- ATO releases pension drawdown concession that provides major boost to tax savings
- Strategies for improving a client’s retirement nest egg during an economic recovery
- Summary table of pension planning strategies to consider during an economic recovery
- Using segregation to maximise access to the TBC and the pension earnings exemption
- Advanced planning strategies to maximise superannuation contributions
- Claiming contributions children use to buy a home under First Home Super Saver scheme
- Important developments in relation to the ‘catch-up concession’
- Reforms provide important contribution strategies for taxpayers aged 65 and above
- Small business clients can contribute over $2,000,000 in the 2022 income year
- Developing a Tax-Effective Super Plan During an Economic Recovery
- Tax-Effective Estate Planning and Superannuation
- Traps and Tips Associated with Property Development and SMSFS
- Dealing with the fundamentals of undertaking a property development activity in an SMSF
- NTAA table summarises key considerations affecting SMSF property developments
- Structuring strategies for SMSFs undertaking a property development with other parties
- Traps and tips associated with SMSFs leasing a business development to a related party
- What finance options are available for SMSFs that undertake a development in the fund?
- Advanced Pension Planning Strategies
- 2021/22 Tax and Payroll
- 2021 Income Tax Basics Day 1
- 2021 Income Tax Basics Day 2
- 2021 Tax Schools Day 1
- A tax-effective guide for employees who lose their job
- Dealing with legal expenses that relate to disputes on termination of employment
- Identifying when self-education expenses can be claimed for employees who lose their job
- Taxing tips and traps for employees receiving employment termination payments (‘ETPs’)
- Transferring an existing novated leased car to a new employer – after-tax savings!
- The ATO’s 2021 audit warning areas for individuals
- ATO targets super withdrawals under the new temporary COVID-19 early release scheme
- Claims for personal super contributions in the ATO’s firing line in light of COVID-19
- Interest deductions for rental properties in the ATO’s firing line – high risk claims!
- Latest developments affecting data matching
- The latest assault on work-related expense claims for individual taxpayers
- What’s new for Individuals
- An NTAA guide to recent developments affecting the 2021 Individual (‘I’) return
- Changes to the contribution rules apply from 1 July 2020
- Increased Small Business Income Tax Offset (‘SBITO’) applies for 2021
- Individual director denied deduction for settlement payment for insolvent trading
- Latest NTAA guide on when a client is carrying on a rental property business
- Latest tax issues for landlords who are affected by COVID-19
- Major developments for individuals using their home for work or business
- NEW ATO rulings for travel expense claims
- New residency developments for outbound and inbound individuals
- Tribunal scrutinises an employee’s claim for a ‘work horse’ vehicle – Bell’s case
- Tribunal scrutinises an employee’s claims for work expenses – Lambourne’s case
- A tax-effective guide for employees who lose their job
- 2021 Tax Schools Day 2
- Advanced year-end planning strategies for small businesses
- Key developments for trusts in the 2021 income year
- Major development for PSI and contractors in the 2021 income year
- New ATO ruling examines the application of the PSI rules to contractors
- Recent decision confirms major ‘backflip’ with the PSI rules and the IT industry
- Recent decision highlights Super Guarantee pitfalls for doctors engaged as contractors
- Setback for discretionary trusts distributing capital gains to non-resident beneficiaries
- The AAT highlights the perils of beneficiaries claiming deductions against trust income
- Update on applying the PSI rules for clients in the medical industry
- What’s new for business in 2021?
- ATO releases long awaited Ruling on the taxation of professionals
- Government introduces new temporary depreciation concessions for SBE taxpayers
- Major changes to business tax returns in the 2021 income year
- New depreciation concessions introduced for medium and larger-sized businesses
- Recording and paying stimulis payments (e.g., JobKeeper) from companies and trusts
- Update on the Single Touch Payroll measures for family businesses
- Who’s in the ATOs audit ‘firing line’ in the 2021 year?
- 2021 FBT Basics
- A basic introduction to FBT
- Different types of fringe benefits
- Board fringe benefits
- Car fringe benefits
- Car parking fringe benefits
- Debt waiver fringe benefits
- Entertainment related fringe benefits
- Expense payment fringe benefits
- Housing fringe benefits
- Living Away From Home Allowance fringe benefits
- Loan fringe benefits
- Property fringe benefits
- Residual fringe benefits
- Exempt benefits
- FBT Rates and Threshholds
- How does GST affect FBT
- Reportable Fringe Benefits
- Salary Packaging for Employees
- Taxable employers
- The income tests
- 2021 Tax Structures and Asset Protection Seminar
- Building the right structure to protect a client’s assets
- Navigating the CGT SBCs with different structures
- NTAA Guide to ‘Traditional’ business and investment structures
- Restructuring clients’ affairs tax effectively
- Structuring for accountants, doctors, and other professionals
- The Fundamentals of Tax Structures and Asset Protection
- 2021 FBT
- ‘Cutting edge’ salary packaging and FBT planning techniques
- Car Fringe Benefits – Avoid costly mistakes and get it right
- Car parking fringe benefits
- Meal Entertainment
- Other developments for FBT in the 2021 FBT year
- ATO offers ‘lifeline’ for employers providing emergency assistance during COVID-19
- Government introduces a massive expansion of FBT exemptions for small businesses
- Government introduces important FBT concessions for retraining/reskilling staff
- NEW Ruling ‘paves the way’ for employee contributions after 31 March 2021
- NEW salary packaging concessions for FBT-relatable and FBT-exempt employers
- NTAA guide to all the updated rates and thresholds for the 2021 FBT year
- Which employers will be under the ATO’s audit spotlight?
- What's new for FBT in 2021
- ATO confirms stunning new salary packaging arrangement for associate leases
- ATO highlights FBT exemption for benefits provided to staff working-from-home
- ATO unveils FBT windfall for cars stored at an employee’s home during COVID-19
- FBT jolt for trade-ins on novated leases
- FBT savings where commercial car parks are closed or offer free parking
- Recent ATO guidelines create tax nightmare for employers cancelling staff events
- 2020 Tax Hot Spots II
- COVID-19 Update
- ATO guidance on GST and FBT issues as a result of COVID-19 interruptions
- ATO guidance on tax residency issues arising from COVID-19 travel bans
- Key tax issues for creditors and debtors
- Practical update on tax implications of Cash Flow Boost credits
- Practical update on tax implications of the JobKeeper subsidy
- Relief provided by the Government for financially distressed businesses
- Understanding the main issues involved for landlords affected by COVID-19
- Directors' issues
- Status update of key tax and super announcements and proposals
- TPB Update
- Trust Update
- What's new
- ATO announces new COVID-19 repayment relief for Division 7A complying loans
- Boost to business depreciation claims
- Full Federal Court rejects Commission’s narrow interpretation of ‘active asset’
- New JobMaker Hiring Credit scheme for businesses employing young job seekers
- Recent decision allows home office claims made by an ‘on-call’ employee
- Tax treatment of primary production fencing assets under the spotlight
- Taxpayer’s rental property ownership structure ineligible for interest deduction
- Temporary tax loss ‘carry back’ rules
- The current company tax landscape
- Update on ATO access and electronic return lodgment for deceased persons
- COVID-19 Update
- 2020 Tax Schools Day 1
- Latest tax-effective planning strategies for individuals
- Planning with the NEW catch-up concession for concessional contributions (‘CCs’)
- The ‘double-dipping’ strategy for car expenses which are reimbursed by an employer
- The ‘double-dipping’ strategy for depreciable assets which are reimbursed by an employer
- The latest planning guide to salary packaging a car under an associate lease arrangement
- The latest planning opportunities using the downsizer contribution concession
- Other new developments for individuals
- ATO releases NEW draft ruling for claiming transport expenses – TR 2019/D7
- ATO releases NEW ruling for claiming penalty interest – TR 2019/2
- CGT main residence exemption finally removed for foreign residents
- Government finalises NEW restrictions for claiming deductions for ‘vacant land’
- Recent residency developments affecting outbound and inbound individuals
- Recent developments affecting the 2020 individual (‘I’) return
- Expanding the ATO’s granular data program
- Increased ATO data matching for personal super contribution claims at Item D12
- Net Medical Expenses Tax Offset (‘NMETO’) phased out – removal of former Item T5
- New rules prevent excess contributions for employees working for multiple employers
- Real time messaging – ‘Individual Income Tax Return Profile Compare’
- Recent changes make salary packaging into super more attractive for employees
- The latest guide to accessing tax information for deceased taxpayers and the final ‘I’ return
- Tribunal denies claims for share losses as taxpayer’s share activities not a business
- The ATO’s 2020 individual audit hot spots
- ATO and Tax Practitioners Board audit assault on work-related expenses
- ATO ‘ramps up’ its scrutiny of rental properties following a 90% adjustment rate
- ATO increases its scrutiny over Uber and other ride-sourcing drivers through data matching
- Recent developments create new audit traps for home-based businesses
- Latest tax-effective planning strategies for individuals
- 2020 Fundamentals of Primary Production
- Deduction issues for primary producers
- GST and other indirect tax issues for primary producers
- Income issues for primary producers
- Issues for primary producer employers
- Key concessions for managing tax and cash flow
- Selling the farm
- Tax issues for primary producers affected by natural disasters
- Tax structures for family farms
- Useful checklists for primary producers
- What is a primary production business?
- 2020 Tax and Property
- Key GST issues for property
- NTAA guide for property developers
- Other key property issues
- SMSFs and property explained
- The ATO’s attack on rental properties
- ATO cracks down on expenses being claimed for holiday homes and Airbnb properties
- Correctly classifying improvements and deductible repairs for rental properties
- Interest expenses – The deductions that attracts the greatest ATO attention
- Rental property owners face new limitations for second-hand asset depreciation claims
- Salary packaging residential rental property expenses to beat the GST
- The new vacant land rules
- Tips and traps with the main residence exemption
- 2020 Super Schools Day 1
- Compliance traps for TRISs that move into retirement phase
- NTAA's 2020 Audit Kit
- Whats new for SMSFS
- Changes to the contribution rules provide greater flexibility from 1 July 2020
- New ATO data matching program focuses on personal super contributions claims
- NEW ATO guidelines for SMSFs breaching the in-house asset rules due to COVID-19
- NEW ATO guidelines for SMSFs involved in property developments – SMSFRB 2020/1
- NEW ATO guidelines for SMSFs providing rent relief to tenants in light of COVID-19
- NEW ATO guidelines target the investment strategies of SMSFs
- NEW deduction concession for employer contributions through clearing houses
- New developments and changes affecting the 2020 SMSF annual return
- New independence guidelines for SMSF auditors from 1 January 2020
- New rules allow employees with multiple employers to avoid excess contributions
- NEW rules allow greater super support for employees who salary package into super
- NEW rules target SMSFs that enter into related party transactions
- Recent Court decision signals hidden trap for SMSF trustees paying death benefits
- Reduced minimum drawdown amounts for super pensions in 2020 and 2021
- The ATO’s attack on the early release of super entitlements in light of COVID-19
- 2019 Tax Hot Spots II
- CGT Update
- Division 7A Update
- GST Update
- Practitioner Issues
- Tax Gap Update
- What’s New
- Aligning access to Genuine Redundancy concessions with the Age Pension age
- Deductibility of environmental protection activity expenses- TR 2019/D3
- Deductibility of penalty interest loans
- Government denies holding cost claims for vacant land from 2020
- Greater access to company tax losses with Similar Business Test finally enacted
- NEW expanded Black economy measures in operation from 1 July 2019
- Paying superannuation to backpackers
- Recent cases highlight inherent conflict when paying out super death benefits
- Recent Court decisions provide residency clarity for individuals working overseas
- Relocation expenses- are they deductible?
- Single Touch Payroll reporting- where are we at?
- Understanding the latest ‘Uber’ and other ride-sourcing tax developments
- 2019 Super Schools Day 1
- A practical guide to winding up an SMSF
- New developments affecting the payment of benefits from SMSFs
- ATO highlights the dangers of not paying the minimum pension for reversionary pensions
- New ATO guidelines for pension withdrawals that exceed the minimum pension amount
- Proposed changes to the ‘severe financial hardship’ condition of release
- Recent decision highlights the difficulty with parents seeking a child’s super death benefits
- SMSF trustees challenge the ATO’s tax treatment of early super withdrawals
- The latest ATO guide for TRISs that move into retirement phase – exempt TRISs
- The latest guide to the $100,000 income cap for Capped Defined Benefit Income Streams
- Updated ATO valuation guidelines for SMSF assets supporting a pension
- NTAA’s 2019 SMSF Audit Kit
- A guide to planning for an SMSF audit
- ATO and ASIC compliance activities
- Auditor independence
- How to finalise an SMSF audit
- How to perform a financial audit of an SMSF
- How to perform a SIS compliance audit
- Lodging an Auditor Contravention Report
- Requirement to appoint an auditor and the eligibility requirements
- What’s new for SMSF’s
- Changes to the 2019 SMSF annual return
- Deductions for holding vacant land to be removed for SMSFs from 1 July 2019
- Government set to extend and tighten the ‘compassionate grounds’ condition of release
- Landmark Court decisions create a NEW landscape for SMSF advisers and auditors
- Latest NTAA guide to the NEW reporting rules for SMSF pensions
- New ATO guidelines target compensation for loss of superannuation entitlements
- New ‘work test’ exemption for making super contributions from 1 July 2019
- New streamlined rules apply for release authorities issued by the ATO
- SMSF investments in the ATO’s firing line
- The progress of proposed key superannuation changes
- 2019 Super Schools Day 2
- ‘Cutting edge’ super contribution planning strategies
- Apply the contribution caps for small business clients and contribute up to $1,865,000
- Combine non-concessional contribution caps and contribute up to $600,000 in one year
- Latest guide to managing a client’s $1.6m Total Super Balance (‘TSB’)
- Opportunites with the NEW concessional contribution catch-up concessions
- Using advanced concessional contributions planning to contribute over $90,000 without breaching the cap
- Dealing with super and divorce
- Setting up a tax-effective super plan under the new reforms
- Tax-effective pension planning strategies
- Advanced tax issues with paying a TRIS during the 2020 income year
- Maximising the tax-free component of a pension interest during a property downturn
- New rules create potential tax nightmare for SMSFs holding geared assets
- Pension structuring to maximise access to social security entitlements for seniors
- Planning strategies for auto-reversionary and non-reversionary pensions
- ‘Cutting edge’ super contribution planning strategies
- 2020 FBT Basics
- A basic introduction to FBT
- Different types of fringe benefits
- Board fringe benefits
- Car fringe benefits
- Car parking fringe benefits
- Debt waiver fringe benefits
- Entertainment related fringe benefits
- Expense payment fringe benefits
- Housing fringe benefits
- Living Away From Home Allowance fringe benefits
- Loan fringe benefits
- Property fringe benefits
- Residual fringe benefits
- Exempt benefits
- FBT rates and thresholds
- How the GST affects FBT
- Reportable fringe benefits
- Salary packaging for employees
- Taxable, rebatable & exempt employers
- The income tests
- 2020 Super Schools Basics
- 2019/20 Tax & Payroll
- 2019 Income Tax Basics Day 1
- 2019 Income Tax Basics Day 2
- 2019 Tax Schools Day 1
- ATO’s 2019 individual audit targets
- Tips and traps under the CGT SBCs for individuals
- What’s new for individuals
- Court rejects ATO approach to ‘permanent place of abode’ test for residency status
- Deductions for holding vacant land set to be removed from 1 July 2019
- Increases in the Private Health Insurance excess levels from 1 July 2018
- Latest guide to the travel and depreciation restrictions for rental properties
- Maximising access to the new ‘downsizer contribution’ under new ATO guidelines
- New ATO Deductions schedule for claims at Items D1 to D15 of the 2019 ‘I’ return
- New ATO guidelines for applying the main residence exemption to inherited dwellings
- New ATO guidelines target compensation received from financial institutions
- New ‘work test’ exemption for individuals making super contributions
- New reporting traps for superannuation pensions under the recent reforms
- New tax relief introduced in 2019 for low and middle income earners
- Renewed ATO focus on Small Business Income Tax Offset (‘SBITO’) claim errors
- Tribunal denies most of an employee’s overtime meal allowance expense claim
- Tribunal signals the dangers with travel allowance expense claims for truck drivers
- 2019 Tax Schools Day 2
- 2019 Deceased Estates
- Administration issues for deceased estates
- Advanced NTAA guide to superannuation planning and death
- Customising a Will to meet the client’s needs
- Dealing with a deceased person’s income tax affairs
- Passing on control of family entities
- Planning with testamentary trusts
- Specialist tax issues for deceased estates
- Can an executor ever make ‘downsizer contributions’?
- Dealing with GST issues on a client’s death
- Is an executor subject to the new CGT withholding rules?
- Key tax issues on the death of a partner
- NEW ATO Guidelines on executors’ personal liability for the tax debts of the deceased
- The death of a shareholder and Division 7A
- The NTAA guide to CGT and death
- 2019 Tax Hot Spots
- CGT update for 2019
- Division 7A – A new era beckons
- GST developments
- Latest practitioner issues
- Status update of key tax and super Budget announcements and proposals
- Superannuation developments
- ATO given greater weapons to tackle super guarantee non-compliance
- ATO issues new guidelines on in-house asset rules and the sole purpose test
- Recent cases highlight the dangers with auditing SMSFs
- Recent decision highlights problems for parents seeking super death benefits
- Recent retirees now able to make super contributions under a ‘modified’ work test
- What’s new for trusts?
- What’s new in 2019
- Company loss rules – Dealing with the NEW ‘similar business test’
- New ATO guidelines on rental property travel restrictions
- NEW ‘black economy’ measures now law!
- Shareholders under increased scrutiny for capital vs. revenue classifications
- Taxpayer denied claims for overtime meal allowance deductions
- The dust settles on company tax rates
- 2019 FBT
- An essential FBT guide to hiring and firing staff
- Car fringe benefits made simple – avoid mistakes
- ATO puts the audit spotlight on the Statutory formula method
- Choosing between the Operating cost and Statutory formula methods – an NTAA guide
- Fundamentals of car fringe benefits
- How to identify if a car fringe benefit is a Type 1 or 2 benefit
- NTAA’s guide to calculating FBT payable under the Operating cost method
- FBT planning strategies that save employers and employees
- Advanced salary packaging opportunities for business owners and executives
- Advanced salary packaging opportunities for employees earning less than $90,000
- Getting the fundamentals right for salary packaging
- Tips and traps associated with employees of FBT-exempt and FBT-rebatable employers salary packaging
- Latest guide to FBT exempt benefits
- Meal entertainment – biggest cost and audit risk
- The ATO’s 2019 FBT audit hot spots
- ATO confirms major problems with employers paying LAFHAs – Don’t be caught out
- ATO confirms tax sting where employees take employer cars home for security reasons
- Audit traps associated with employers paying employee home internet costs
- The ATO puts the audit blowtorch on benefits received by shareholders and beneficiaries
- What’s new for FBT in 2019
- ATO announces recordkeeping concessions under the logbook method
- ATO confirms FBT nightmare for employees being entertained by clients, suppliers etc.
- NEW ATO guidelines for FBT-exempt ‘workhorse’ vehicles
- New FBT guidelines for employees working on construction sites, outdoors etc.
- New guidelines offer welcome relief for employer cars parked at airport car parks
- NTAA guide to the FBT rates and thresholds for the 2019 FBT year
- Recent development confirms FBT windfall for cars parked at work whilst employees holiday
- Tax jolt for benefits provided to employees of private companies
- 2019 FBT Basics
- A basic introduction to FBT
- Different types of fringe benefits
- Board fringe benefits
- Car fringe benefits
- Car parking fringe benefits
- Debt waiver fringe benefits
- Entertainment related fringe benefits
- Expense payment fringe benefits
- Housing fringe benefits
- Living Away From Home Allowance fringe benefits
- Loan fringe benefits
- Property fringe benefits
- Residual fringe benefits
- Exempt benefits
- FBT rates and thresholds
- How the GST affects FBT
- Reportable fringe benefits
- Salary packaging for employees
- Taxable, rebatable & exempt employers
- The income tests
- 2018 Tax Hot Spots II
- Black economy measures
- D.I.V.O.R.C.E. and Tax
- Advantages of a Child Maintenance Trust
- Assets sold by spouse without consent
- Borrowing to fund a property settlement
- Child support assessment calculations
- Marriage breakdown CGT rollover relief
- Modified main residence exemption rule
- Payments and asset transfers made under a matrimonial property settlement
- Tax treatment of maintenance payments
- Trust distributions to former spouses
- Latest developments in superannuation
- Latest Developments with CGT small business concessions
- Latest developments with GST
- Latest developments with Trusts
- Practitioner update
- What’s new in 2018
- Further delays from the ATO in finalising landmark travel ruling – TR 2017/D6
- Government ‘clampdown’ on tax benefits available when holding vacant land
- New ATO guidelines on FBT-exempt ‘work horse’ vehicles
- NEW phoenixing reforms ‘turn up the heat’ on company directors
- Professional practice guidelines – what is the current state of play?
- The company tax rate saga continues – What plan of action is required?
- 2018 Super Schools Day 1
- New developments affecting the payment of benefits from an SMSF
- Latest guide to paying the minimum annual pension amount under the recent reforms
- Major changes affecting the commutation of a death benefit pension
- Proposed new rules provide welcome relief for reversionary TRISs
- Recent developments affecting the conditions of release for cashing a member’s benefits
- NTAA's 2018 SMSF Audit Kit
- A guide to planning for an SMSF audit
- Auditor independence
- How to finalise an SMSF audit
- How to perform a financial audit of an SMSF
- How to perform a SIS compliance audit
- Lodging Auditor Contravention Reports
- Requirement to appoint an auditor and the eligibility requirements
- The proposed three-yearly audit cycle
- What's new for SMSFs
- ATO announces audit targets for SMSFs in 2018
- Claiming the pension exemption on the 2018 SMSF return under recent reforms
- Claims for personal super contributions in the ATO’s firing line
- Government introduces the new 12-month Superannuation Guarantee (‘SG’) amnesty
- Key superannuation measures announced in the 2018/19 Federal Budget
- New developments affecting a member's Total Superannuation Balance ('TSB')
- New LANDMARK reporting requirements for SMSFs paying pensions
- New rules avoid excess contributions for employees working for multiple employers
- New rules introduce tax sting for SMSFs with related party transactions
- New travel and depreciation restrictions for rental properties held by SMSFs
- The NEW ‘downsizer contribution’ on the sale of a dwelling from 1 July 2018
- New developments affecting the payment of benefits from an SMSF
- 2018 Super Schools Day 2
- Asset protection, bankruptcy and superannuation
- Pension planning strategies
- Advanced strategies designed to maximise access to the NEW $1.6m TBC
- Pension planning strategies for SMSFs paying a transition to retirement income stream
- Planning strategies for death benefit pensions
- Traps and tips associated with setting up multiple SMSFs for pension planning
- Using the pension planning strategy for life insurance under the TBA rues
- Planning to maximise access to the new contributions caps
- Advanced contribution strategies for small business clients nearing retirement
- Latest ATO update on using contribution ‘reserving’ within an SMSF
- New super concession provides windfall for ‘pension age’ clients selling the family home
- Strategies for maximising non-concessional contributions under the super reforms
- Take advantage of the NEW super catch-up provision for CCs and achieve tax savings
- Tips and traps with high-income clients making concessional super contributions
- Utilising a withdrawal and re-contribution strategy in a post-super reform environment
- Superannuation estate planning after the super reforms
- Dealing with administrative issues after the death of an SMSF member
- Dealing with the payment of death benefits after the super reforms
- NTAA guide to the do’s and don’ts associated with advising terminally ill clients
- Planning strategies for superannuation death benefits as part of a tax-effective estate plan
- Tips and traps with life insurance and paying out death benefits
- 2018 Tax Schools Day 1
- ATO releases new landmark ruling for claiming travel expenses
- ATO’s individual audit targets for 2018
- New developments affecting the 2018 ‘I’ return
- Other new developments for individuals
- Government introduces NEW ‘downsizer contribution’ on the sale of a dwelling
- Government set to remove CGT main residence exemption for foreign residents
- New ATO guidelines on who should be declaring from bank accounts
- New ATO ruling signals the dangers for beneficiaries who loan moneys to a trust
- New restrictions imposed on travel and depreciation claims for rental properties
- Payments received for a sportsperson’s ‘fame’ or ‘image’ – new ATO guidelines
- Tribunal confirms dangers with overtime meal allowance expense claims
- Tribunal denies taxpayer’s rental property claims – Ferozkohei’s case
- 2018 Tax Schools Day 2
- ATO business audit targets in 2018
- Major income tax and GST developments for property in 2018
- What's new for business in 2018
- ATO overhauls the reporting requirements for SMSFs paying pensions
- ATO sets its sights on clients investing in cryptocurrencies (e.g., bitcoin)
- Changes to business returns for the 2018 income year
- Government announces changes to the CGT small business concessions
- Major ‘shake up’ to the Single Touch Payroll measures that apply from 1 July 2018
- New ruling confirms tax jolt with family trust assets being used by non-family members
- Year-end planning strategies for SBE taxpayers
- 2018 Tax Hot Spots
- CGT small business concessions update
- Last chance for CGT relief under the new super reforms
- Latest GST Developments
- New reporting rules for SMSFs
- Practitioner Issues
- What’s new and other developments in 2018
- ATO hands family trusts a timely Division 7A ‘lifeline’
- ATO withdrawals its guidelines on profit allocations within professional firms
- Cutting through the confusion of company tax cuts and franking rates
- Employer versus contractor – the disputes continue!
- New ‘downsizer’ contributions are a big win for retirees
- New GST withholding regime for property buyers
- New insolvency reprieve for company directors
- New payment reporting requirements for contractor cleaners and couriers
- New updated ATO Ruling on long term construction contracts
- Recent ATO guidance highlights common areas of confusion for taxpayers
- Recent developments with work-related expenses
- 2018 Trusts
- 2018 Introduction to Trusts
- 2018 FBT
- Car Fringe Benefits – the biggest risk, the biggest cost
- Car parking benefits – Demystified!
- FBT planning strategies that save employers and employees
- Advanced salary packaging opportunities for employees on all income levels
- Advanced salary packaging opportunities for executives, directors that save $’000s
- Case study shows how an employer saves over $10,000 by allowing employees to salary package
- Fundamentals of salary packaging
- Tips and traps associated with employees of FBT – exempt and FBT – rebatable employers salary packaging
- Meal entertainment – no mess, no fuss and no mistakes!
- NTAA’s 2018 FBT Audit survival guide
- ATO audit offensive on employer declarations – Mistakes will be costly
- ATO uncovers FBT sting with benefits provided by contractors, suppliers and clients
- How does the ATO identify all fringe benefits provided during an FBT year?
- NTAA guide to the traps and tips associated with preparing the 2018 FBT Return
- What’s new for FBT in 2018
- A new landscape for employers providing travel-related benefits to employees
- ATO issue further guidance on the simplified approach to calculating FBT on fleet cars
- ATO releases landmark concessions for employers providing utes, panel vans etc.
- NEW FBT rate, gross-up rates & reportable benefit rate for the 2018 FBT year
- New rules provide FBT windfall for small business employers – Don’t miss out
- NTAA guide to the FBT rates and thresholds for the 2018 FBT year
- 2017 Tax Hot Spots II
- Latest GST developments
- Latest Practitioner issues
- Court requires ATO to rule on application of anti-avoidance rules
- Data-matching gives ATO broader reach
- Recent cases highlight the intricacies of bankruptcy rules on superannuation
- Tax agent successfully challenges the termination of their registration
- Tax blitz on accountants with clients operating in the black economy
- Recent CGT developments
- Recent Trust issues
- What’s new in 2017
- Accountants held ‘accessorily liable’ for client’s Fair Work breach
- ATO provides safe harbour for sportspersons
- Government closes tax net on foreign resident taxpayers
- Government’s recent focus on Superannuation Guarantee compliance
- Increases in the flexibility of the company loss rules – the business continuity test
- NEW ATO guidance confirms Division 7A can apply to commercial transactions
- NEW ATO guideline provides big WIN for clients with unpaid present entitlements
- New ATO ruling changes the landscape for employees claiming travel expenses
- New restrictions placed on rental property deductions from 1 July 2017
- NEW self-assessment for depreciation of certain intangible assets
- The NEW company tax landscape
- The NEW SBE landscape
- 2017 Super Schools Day 2
- Incorporating SMSFs into property development and investment
- New contribution planning strategies
- Advanced post-reform strategies for business clients to maximise contributions into an SMSF
- Innovative contribution strategies to overcome the NEW contribution eligibility requirements
- New rules provide opportunities for revamped withdrawal and re-contribution strategy
- Reforms provide boost for taxpayers splitting superannuation with their spouse
- NTAA guide to superannuation and divorce
- Pension planning strategies
- Background to the NEW pension reforms that apply from 1 July 2017
- Maximise access to the transitional CGT relief for SMSFs and save $’000s
- NEW rules create compliance nightmare for SMSFs paying pensions from geared assets
- NEW rules create tax hit for taxpayers who partially commute super pensions
- NEW rules provide major planning opportunities for couples
- Traps and tips associated with paying death benefit pensions under the NEW pension rules
- Traps and tips associated with SMSFs applying the NEW segregation rules
- Using TRISs from 1 July 2017 and achieving tax savings!
- Setting up a tax-effective super plan under the new reforms
- 2017 Super Schools Day 1
- A practical guide to paying death benefits from an SMSF
- Calculating minimum payment amount for a death benefit pension in the year of death
- Common practical issues with applying the complusory ‘cashing rules’ after death
- Identify the tax-free and taxable components of a death benefit paid from an SMSF
- Tax treatment and key obligations for SMSF trustees when paying death benefits
- Dealing with the new pension reforms
- Major changes to the contribution rules
- Changes affecting the capping rules for concessional contributions (‘CCs’)
- Changes affecting the capping rules for non-concessional contributions (‘NCCs’)
- Changes to the co-contribution concession
- Extending tax deductions for personal super contributions – major windfall for employees
- Extending tax offset for spouse contributions
- Extending the Division 293 (15% additional) tax for concessional contributions (‘CCs’)
- The Low Income Superannuation Tax Offset
- NTAA’s 2017 SMSF audit kit
- Other new developments for SMSFs
- ATO’s early engagement and voluntary disclosure service for SMSF breaches
- Claiming deductions for SMSF expenses under new ATO guidelines
- Government set to introduce ‘downsizer contribution’ on sale of the family home
- Government set to introduce First Home Super Saver (‘FHSS’) scheme
- New reporting rules for Limited Recourse Borrowing Arrangements (‘LRBAs’)
- SMSF Investments under the ATO’s Audit Microscope
- A practical guide to paying death benefits from an SMSF
- 2017 Primary Production
- 2017 Income Tax Basics Day 1
- 2017 Income Tax Basics Day 2
- 2017 Tax Schools Day 1
- ATO’s individual audit hot spots for 2017
- Major Reforms to the superannuation contribution rules
- Changes affecting the capping regime for concessional contributions (‘CCs’)
- Changes to the co-contribution concession
- Extending tax deductions for personal super contributions
- Extending tax offset for spouse contributions
- Extending the Division 293 (15% additional) tax for concessional contributions (‘CCs’)
- Major changes affecting the capping regime for non-concessional contributions (‘NCCs’)
- Summary table – the key contribution reforms
- The Low Income Superannuation Tax Offset
- Other new developments for Individuals
- ATO introduces new reporting solution for non-commercial losses (‘NCLs’)
- Changes affecting the 2017 'I' return - an overview
- Changes affecting the Farm Management Deposits (‘FMD’) scheme
- Employee transporting bulky work tools from home to work denied travel claim
- Employees travelling to short-term jobs not considered itinerant workers
- Latest ATO guidelines for claiming travel related meal and accommodation costs
- Latest developments with claiming the Small Business Income Tax Offset
- Lump sum withdrawal election for super pensions removed from 1 July 2017
- New reporting rules for reportable fringe benefits on the 2017 ‘I’ return – Item IT1
- New tax regime introduced for Working Holiday Makers from 1 January 2017
- Recent developments on the residence status of Australians working overseas
- The latest developments affecting the foreign resident CGT withholding rules
- Tribunal unveils apportionment trap with claiming home office occupancy costs
- The essential tax guide for share traders and share investors
- Can a share trader hold shares for investment purposes?
- Can shares held as trading stock be converted to capital account and vice versa?
- Claiming interest after shares are sold
- Devi’s case – share trader or share investor?
- Shares acquired by options trader are trading stock
- Tax issues for share traders and investors
- Using the trading stock rules to claim losses for share traders before shares are sold
- 2017 Tax Schools Day 2
- An NTAA guide to the new $1.6 million pension asset reforms
- An ‘A to Z’ guide to the NEW $1.6 million Transfer Balance Cap (‘TBC’)
- Applying the transfer balance cap to a death benefit pension
- Dealing with a fund member’s transfer balance cap following divorce
- Dealing with SMSFs paying a TRIS under the NEW rules
- Special rules apply where a death benefit pension is paid to a child
- Transitional CGT relief for SMSFs paying an ABP
- Unsegregated method now mandatory for some SMSFs from 1 July 2017
- ATO’s Business Audit targets in 2017
- Crucial GST developments for the 2017 year
- What's new for business in 2017
- Changes to business returns for the 2017 income year
- Landmark decision denies destructibility of service entity charges
- Latest Ruling provides relief for business taxpayers incurring website expenditure
- Single touch payroll – What you need to know
- Tax issues with paying franked dividends under the reduced company tax rates
- Year-end planning strategies for SBE taxpayers
- Accruing business expenses for SBE taxpayers in the 2017 income year
- Applying the prepayment concessions for SBE taxpayers
- Government provides boost for new businesses claiming ‘start up’ costs
- Strategies for SBE taxpayers claiming depreciation deductions in 2017
- Summary checklist outlines all major year-end planning strategies for SBE taxpayers
- Which business taxpayers qualify for the SBE concessions?
- An NTAA guide to the new $1.6 million pension asset reforms
- 2017 Tax Hot Spots
- Essential GST developments
- Latest CGT developments
- NTAA Guide to the new superannuation reforms
- Methods for calculating exempt pension income from 1 July 2017
- NTAA Action Plan
- Overview of the NEW superannuation reforms
- Recent superannuation reforms restrict non-concessional contributions
- Significant changes for concessional contributions under the Super Reforms
- Significant TRIS changes under the Superannuation Reforms
- The Transfer Balance Cap
- Transitional CGT relief for assets supporting an account based pension
- Other new developments in 2017
- ATO announces new FBT record-keeping concession for car fringe benefits
- ATO launches major audit attack on work-related expenses
- Government introduces new tax regime for ‘Working Holiday Makers’
- Latest traps and tips when paying franked dividends under the reduced company tax rates
- Recent decisions highlight the dangers when claiming car and travel expenses
- Taxpayer denied a deduction for an inter-entity charge
- Recent issues for Trusts
- Update on Practitioner issues
- 2017 TSAP
- Building the right structure for individual clients
- Key issues when structuring for accounting, legal and medical practices
- Restructuring business clients tax effectively
- SMSF structuring now in the spotlight
- Tax structuring to maximise access to CGT Small Business Concessions
- The fundamentals of tax structuring and asset protection
- Tips and traps with using traditional business and investment structures
- 2017 FBT
- Car Fringe Benefits – Cut through the complexity
- FBT Planning strategies that save employers and employees
- Meal Entertainment – New rules made simple, avoid costly mistakes
- Other critical developments for FBT in the 2017 year
- ATO announces landmark record-keeping concessions under the logbook method
- ATO confirms employers who fail to recover overpaid salary payments face FBT bill
- ATO takes aim at employee benefits received under customer loyalty programs
- New guidelines highlight FBT minefield with employee ‘debit cards’
- New rules create nightmare for employers reimbursing employee car expenses
- NTAA guide to the FBT rates and thresholds for the 2017 FBT year
- Reportable Fringe Benefits
- What's new for FBT in 2017
- ATO confirms FBT sting for employers providing Uber travel between home and work
- ATO confirms tax traps with employers providing tickets to sporting events and restaurant vouchers
- Meal entertainment rules overhauled for taxable employers – From 1 April 2016
- New rules for meal entertainment provided by hospitals, sporting clubs and PBIs etc.
- Significant changes to the reportable fringe benefit rules apply from 1 April 2016
- Which benefits are under the ATO’s audit microscope in the 2017 FBT year?
- 2016 Tax and the Business Lifecycle
- Common tax issues with buying a franchise
- Extracting company profits through a members’ voluntary wind-up
- Important tax issues with running a business
- New Small Business Restructure Roll-Over
- NTAA Practical Tax Guide to buying a business
- Tax implications of funding the Business Operations
- Tax issues with selling a business
- Tax-free business sales with the CGT Small Business Concessions
- 2016 Tax Hot Spots II
- GST Update
- Latest Practitioner issues
- Recent Trust Issues
- Superannuation developments
- Tax Practitioners Board (‘TPB’) Update
- The latest on CGT and Small Business Concessions (‘SBCs’)
- ATO ‘on the alert’ for taxpayers failing to pay CGT on artwork and collectables
- ATO releases administrative treatment for ‘no goodwill’ professional practices
- Executor fails to establish deceased's asset was used in carrying on a business
- Major win for taxpayer when calculating the market value of shares for CGT
- Tax-effective restructuring opportunities provided by new small business roll-over
- Taxpayer hit with massive tax bill after incorrectly determining it was an SBE
- What's New
- AAT confirms BIG WIN for a property developer
- Another purported share trader ‘bites the dust’
- ATO assault on rental properties
- ATO releases updated guidelines on the costs involved in setting up a website
- ATO’s focus on work-related expenses
- Avoiding costly mistakes with the new foreign resident CGT withholding rules
- Government announces major changes affecting Division 7A loan arrangements
- New danger with Dividend Access Shares (‘DAS’
- Small Business Income Tax Offset ('SBITO') increase proposed for 2017
- Tax Boost for redefined small businesses
- Taxpayer caught out in ‘problematic’ Division 7A decision
- Taxpayers ‘luck out’ over tax residency status
- 2016 Super Schools Day 1
- Latest developments with paying benefits to SMSF members
- ATO PAYG warning for SMSF trustees paying lump sum and pension benefits to members
- Latest compliance guide to applying the cashing rules during a member’s lifetime
- Latest guide on how insurance proceeds affect the tax-free and taxable components
- Payments made from SMSF under release authorities – ATO warning to SMSF trustees
- Recent developments affecting the ‘pension exemption’ for SMSFs in pension phase
- NTAA’s 2016 SMSF AUDIT KIT
- What's new for SMSFs
- ATO attacks personal services income being diverted to an SMSF
- ATO audit assault on related party investments
- ATO’s latest audit focus on applications for SMSF registration
- Dangers for employer contributions that are made through clearing houses
- Latest ATO guide for SMSFs that breach the residency rules
- Latest ATO valuation guide for SMSFs
- Major superannuation reforms affecting the contributions rules
- New ATO ruling creates GST sting for employers who pay SMSF expenses
- New ATO ruling provides ‘safe harbour’ terms for related party loans to an SMSF
- New developments affecting the SMSF trustee rules
- Latest developments with paying benefits to SMSF members
- 2016 Super Schools Day 2
- Advanced planning strategies under the proposed contribution rules
- An ‘A to Z’ guide to designing tax-effective super plans
- Creative investment strategies for SMSFs and related parties
- Life after the Accountants’ Exemption
- Pension planning when preparing for the 1 July 2017 reforms
- Tax-effective estate planning strategies
- Tips and traps with using related party lenders
- 2016 Income Tax Basics Day 1
- 2016 Income Tax Basics Day 2
- 2016 Tax Schools Day 1
- ATO’s Individual Audit hot spots for 2016
- Latest Tax guide to using a home for work or business
- Latest tax-effective planning strategies for individuals
- What's new for individuals
- Changes affecting the preparation of the 2016 'I
- Government introduces major changes to the Zone Tax Offset
- Government simplifies claims for car expenses from 1 July 2015
- Landmark decision allows home to work travel claims for fly-in fly-out workers
- New 5% tax discount for income earned from unincorporated small businesses
- New ATO guidelines for claiming mobile phone, home phone and internet
- New ATO ruling affects landlords renting out units, flats, apartments, etc.
- New withholding obligation for property acquisitions from foreign residents
- Recent Tribunal decisions affecting self-education expense claims
- 2016 Tax Schools Day 2
- 2016 Tax Hot Spots
- GST Developments in 2016
- Important practitioner issues in 2016
- Latest developments for SMSFs
- ASIC attacks SMSF auditors who fail to satisfy the independence requirements
- ATO takes ‘dead aim’ at using an SMSF as part of a business succession plan
- Federal Court imposes civil penalties on SMSF trustees for loans to members
- New reporting form for concessional contributions reserving strategy
- New rules provide greater certainty for SMSFs under the borrowing concessions
- Paperwork requirements that secure a tax exemption for an SMSF
- Starting a pension upon reaching aged 60
- Tax practitioner board update
- The latest guide on the CGT small business concessions
- Trust Update for 2016
- What's New in 2016
- Claiming website development costs
- FBT and electronic bikes
- Increasing the statutory effective life of in-house software
- New ATO guidelines for mobile phone and internet usage claims
- New developments for Division 7A loans reveal hidden dangers for the unwary
- New rules provide greater flexibility for companies to carry forward tax losses
- New Small business CGT roll-over for tax-effective business restructures
- New withholding tax obligations for property acquired from foreign residents
- No deduction for self-education fees incurred after ceasing employment
- Recent case provides a huge WIN for employers under the Super Guarantee rules
- Startup incentives for business
- Taxpayer hit with tax bombshell on termination of their employment
- 2016 FBT
- Car Fringe Benefits - The biggest risk, the biggest cost
- Cutting edge salary packaging and FBT planning strategies
- Latest developments in relation to exempt benefits
- Meal Entertainment - No Mess, No Fuss and No Mistakes
- Other Developments for FBT in 2016/2017
- Government overhauls the meal entertainment rules!
- Landmark decision provides FBT windfall for employers with fly-in-fly-out employees
- NTAA guide to the FBT rates and thresholds for the 2016 FBT year
- Recent decision creates FBT sting with aerobics classes, masseurs etc.,
- Recent developments confirm FBT exposure on benefits provided to 'contractors'
- What's New for FBT in 2016?
- ATO confirms FBT nightmare with cars provided under certain novated leases
- ATO set to target danger labels on the 2016 FBT return
- Federal Court decision confirms FBT sting with car parking benefits
- Major changes expand the FBT exemption for laptop computers, mobile phones etc.,
- Major changes to the rules for FBT-exempt and FBT-rebatable employers
- NEW FBT rate, gross-up rates & reportable benefit rate for 2016 & 2017 FBT years
- 2015 FBT Basics
- A Basic Introduction to FBT
- Different Types of Fringe Benefits
- Board fringe benefits
- Car fringe benefits
- Car parking fringe benefits
- Debt waiver fringe benefits
- Entertainment related fringe benefits
- Expense payment fringe benefits
- Housing fringe benefits
- Living Away From Home Allowance fringe benefits
- Loan fringe benefits
- Property fringe benefits
- Residual fringe benefits
- Exempt Benefits
- FBT Basics and Thresholds
- How the GST Affects FBT
- Reportable Fringe Benefits
- Salary Packaging for Employees
- Taxable, Rebatable & Exempt Employers
- The Income Tests
- 2015 Tax Hot Spots II
- GST Update
- Important Superannuation Issue Update
- Recent Developments with the Small Business Concessions
- Company found to have a CGT concession stakeholder despite having dividend access shares
- NEW ATO guidelines on the meaning of fixed trust
- New ATO ruling on treatment of UPEs for the maximum net asset value test
- Recent case offers crucial guidance on the meaning of market value
- Scheme to pass net asset test slugged by Part IVA
- Significant Current CGT Issues
- Tax Practitioners Board Update
- The Latest Issues with Trusts
- The Latest on ATO Compliance Activity
- What’s NEW in 2015
- Claiming deductions when expenses are incurred by another entity
- Developers profits held to be on revenue account
- Extension of FBT exemption for multiple portable electronic devices for SBEs
- Farmers capital costs may now qualify for an instant or accelerated write-off
- Government slashes FBT exemption for entertainment expenses
- Landmark decision impacting employers of fly-in-fly-out workers
- New ATO guidelines on the sharing economy
- NEW immediate deduction for small business entity start-up costs
- Problems with expenses incurred by entities outside of the operating entity
- Reduced SBE corporate tax rate
- Revamp of work and business related car expenses
- Taxpayer falls foul of the PSI attribution rules
- The NEW 20000 SBE write-off
- The SBE 5 tax discount
- 2015 Super Schools Day 1
- Latest Developments with Paying Benefits from an SMSF
- The NTAAs 2015 SMSF Audit Kit
- Whats New for SMSFs
- ATO guidelines for SMSFs in the Telstra or Rio Tinto share buy-back schemes
- ATO releases reporting solution under a contributions reserving strategy
- Government to introduce HUGE reprieve for SMSFs investing in unit trusts
- Latest compliance guide for SMSFs under the SuperStream contribution standard
- Latest developments affecting limited recourse borrowing arrangements
- New ATO ruling attacks certain share transfers to an SMSF
- New Centrelink income test for clients receiving an ABP - from 1 January 2015
- New developments hinder the ability of an SMSF to hold insurance
- New preservation age applies from 1 July 2015 for super-related purposes
- NEW reforms introduce refund option for excess non-concessional contributions
- NEW restrictions apply from 1 July 2016 to SMSF investments in collectables
- Recent decisions signal the dangers for SMSF loans to related parties
- 2015 Super Schools Day 2
- Advanced Structuring Techniques for SMSFs and Property Development
- Cutting Edge Pension Planning Strategies
- NTAA Guide to Superannuation and Divorce
- NTAA Guide to Superannuation, Asset Protection and the Bankruptcy Rules
- State-of-the-Art Planning Strategies with the New Contribution Caps
- Superannuation Strategies for Client Leaving / Retiring from Business
- 2015 Income Tax Basics Day 1
- 2015 Income Tax Basics Day 2
- 2015 Tax Schools Day 1
- ATOs Individual Audit Hot Spots for 2015
- Changes to the Employee Share Scheme Rules
- Latest Strategies for Individuals Under the Superannuation Rules
- The Tax-Effective Guide For Employees and Investors in Tough Times
- Whats New for Individuals
- ATT rejects ATO approach to determining residency status of outbound Australians
- Employee transporting work equipment from home to work is denied travel claim
- Key changes and developments affecting the 2015 I return
- New integrity rules for dividend washing
- NEW refund rules apply for excess non-concessional contributions
- The Telstra share buy-back - new ATO guidelines for shareholders
- Tribunal challenges the ATOs approach to the non-commercial loss NCL rules
- Tribunal partly allows employees home office claims - Ogdens case
- 2015 Tax Schools Day 2
- Other Developments for Business in the 2015 Income Year
- ATO announces audit assault on property developers and profits
- NEW PSI Ruling extends the reach of the PSI rules to unearned income
- NEW SuperStream contribution standards apply from 1 July 2014
- NEW withholding requirements for asset purchases from overseas vendors
- Recent case paves the way for deductions without invoices
- Recent case reveals ATO attempt to apply Division 7A to intercompany loans
- Recent cases highlight dangers with applying the CGT small business concessions
- Whats New for Business in 2015
- ATO declares war on professionals in 2015
- ATO unveil tax bombshell on interest-free loans to SMSFs
- Crucial GST developments in 2015
- Government announces retrospective overhaul to the SMSF borrowing concessions
- New and danger labels for business returns in 2015
- NEW ATO Ruling takes dead aim with accruing directors fees at year-end
- Recent case identifies tax bombshell with workers compensation payments
- Year-end Tax Planning Strategies for Professionals
- Other Developments for Business in the 2015 Income Year
- 2015 Tax and Payroll
- 2015 Tax Hot Spots
- CGT Smackdown
- GST and Property
- Other recent GST changes
- Practitioner Issues
- Tax Practitioners Board TPB Update
- The Latest Superannuation Development
- An update on Limited Recourse Borrowing Arrangements and related party borrowings
- Loans by SMSFs to related parties
- NEW Centrelink deeming rules for Account Based Pensions
- Recent developments when commuting a Transition to Retirement Income Stream
- The NEW regime for excess Non-Concessional Contributions
- Trusts in and out of the Courts
- Whats NEW in 2015
- ATO goes on attack over aggressive property development schemes
- ATO launches bold Division 7A challenge against inter-company loans
- ATO targets rental property errors
- Government announces changes to superannuation guarantee rules
- New developments for clients with foreign currency bank accounts
- New Personal Services Income PSI ruling closes the door on loophole
- NEW withholding regime for taxpayers who purchase assets from a non-resident vendor
- Proposed changes to improve the taxation of Employee Share Schemes
- Taxpayer has win with non-commercial losses
- Taxpayer hit with tax slug on lump sum compensation payment made in relation to personal injury
- The ATO issue fresh threat to companies accruing directors fees at year-end
- 2015 FBT
- A guide to hiring and firing staff
- Car fringe benefits
- FBT planning strategies
- Meal entertainment - making it simple
- What's new for FBT in 2015
- ATO confirms massive FBT ‘back flip’ on employer contributions to staff social clubs
- ATO decision confirms ‘FBT windfall’ for retailers & wholesalers providing benefits
- Further changes to the FBT and gross-up rates for the 2016 and 2017 FBT years
- LANDMARK decision highlights FBT ‘jolt’ for cars parked at airports
- LATEST developments with employees who are travelling, LAFH or relocating
- NEW FBT rate and gross-up rates for the 2015 FBT year
- Other developments in the 2015 FBT year
- Recent decisions highlight FBT minefield with employers providing meal entertainment
- Who’s under the ATO’s audit microscope in 2015
- 2014 Practice One-Offs
- CGT small business concessions
- Applying capital losses the CGT general discount and the SBCs
- Getting started information gathering
- Overview of the basic conditions
- Passing the active test
- Satisfying the maximum net asset value test
- SBC guide key concepts defined
- The 15 year exemption
- The 50 percent reduction
- The retirement exemption
- The small business entity SBE test
- The small business roll over
- Commercial debt forgiveness
- Division 7A
- Introducing the next generation
- Privacy act Steering your clients through these hazardous waters
- Tax issues when dealing with expats
- The age pension and family entites
- CGT small business concessions
- 2014 Tax Hot Spots II
- A practical update on GST and property
- CGT small business concessions
- Current GST developments
- SMSFs face further challenges
- Tax practitioner board update
- Tips and traps from recent capital gains tax cases
- Update on the latest practitioner issues
- What's new in 2014
- ATO delivers update to employers on FBT issues
- Big WIN for developers who rent out property
- CGT issues when changing from 'cash to accruals' income recognition
- Current status of Budget announcements
- Dangers with payments to offshore entities - Task Technology
- Dividend washing
- Family Trust Elections
- Good news as recent cases find taxpayers to be independent contractors and not employees
- Home loan offset accounts
- More changes to the Private Health Insurance 'PHI' rebate
- Overhaul of the PAYG instalment rules
- Project DO IT the ATO offer taxpayers a reprieve on undisclosed foreign income
- Recent case denies interest deduction for proposed property development
- Rental property business put under 'blowtorch'
- Share losses held to be on capital account
- Tax planning and other issues with the NEW temporary budget repair levy
- Taxpayer avoids tax on foreign employment income as 'usual' home was overseas
- 2014 Super Schools Day 1
- Latest guide for SMSFs paying benefits
- NTAA's 2014 SMSF audit kit
- The complete guide to SMSFs owning shares and units
- What's new for SMSFs
- Changes and developments affecting the 2014 SMSF annual return
- Developments affecting limited recourse borrowing arrangements for SMSFs
- Government imposes NEW restrictions for SMSFs paying insured benefits
- New ATO guidelines confirm contribution traps for related party services
- New ATO guidelines for apportioning expenses for SMSFs in pension phase
- New ATO ruling clarifies when a bank account can be a segregated asset
- New penalty regime for SMSF trustees
- New rules for SMSFs that claim multiple franking credits under 'dividend washing'
- New SuperStream contribution standards apply to SMSFs from 1 July 2014
- Recent decision affects SMSFs acquiring residential premises from related parties
- Superannuation contributions by way of electronic transfer
- 2014 Super Schools Day 2
- 2014 CGT Basics
- 2014 Super Basics
- 2014 Income Tax Basics Day 2
- 2014 Income Tax Basics Day 1
- 2014 Tax Schools Day 1
- Individual audit hot spots for 2014
- Latest guide to claiming travel expenses
- What's new for individuals
- ATO allows interest deductions under a home loan reduction scheme
- Changes and key developments affecting the 2014 'I' return
- Claiming travel costs for attending medical appointments for workers compensation
- Excess concessional contributions taxed under new rules for 1 July 2013
- New 15% additional tax on concessional contributions - new division 293 tax
- Recent developments affecting residence status of Australians working overseas
- Recent developments clarify the timing of claims for ATO interest charges
- Tribunal confirms taxpayer was carrying on a rental property business
- Tribunal denies claim for legal expenses in defending work claims or charges
- Tribunal denies main residence exemption for a newly constructed dwelling
- Tribunal denies taxpayer's claims for share losses of a share investor
- Tribunal potentially 'opens the door' for more travel allowance expense claims
- 2014 Tax Schools Day 2
- 'Cutting edge' year-end planning strategies for business clients
- ATO audit hit list for business in 2014
- Tax agent warning areas in 2014
- What's new for business in 2014
- ATO launches attack on professionals and income splitting
- CGT sting for taxpayers claiming CGT concessions on commercial rental properties
- Government announces major overhaul to SBE depreciation rules
- Landmark ruling highlights CGT jolt for taxpayers moving from cash to accruals
- Latest developments with the SMSF borrowing concessions
- New ATO ruling gives the green light to taxpayers deferring prepaid income
- New ATO ruling highlights tax bombshell with division 7A and divorce
- New labels and changes to business returns in 2014
- Other developments for business in 2014
- 2014 GST Basics
- 2014 Tax Hot Spots
- GST and Property: Hot, hot, hot… and More GST Updates
- Latest CGT cases, Tips and Traps
- SMSFs in the Danger Zone
- The latest Tax Practitioner issues and news from the TPB
- Court rebukes taxpayer for not obtaining private binding ruling or legal advice
- NEW ATO approach to amending tax assessments
- News from the TPB and its impact on your practice
- Overlooked BAS error costs agent $’000s
- Recent decision confirms taxation debts cannot be avoided by changing trustee
- Taxpayer claim of not being trustee fails
- Trusts: what you must know
- Use the PPSR or lose your assets!
- What’s NEW!!!
- AAT confirms expense was incurred despite informal arrangement
- ATO determines that Part IVA does not apply to home loan reduction scheme
- ATO launches attack on income splitting by professionals using trusts
- Employee misses out on deduction for legal costs
- Employer avoids FBT on private residence provided to employee
- FBT traps with fly-in-fly-out/drive-in-drive-out arrangements
- Medicare levy set to rise from 1 July 2014
- NEW ATO ruling signals backflip on Division 7A and divorce
- New Government set to slash tax breaks for small business
- NEW superannuation guarantee laws a nightmare for all company directors
- Part IVA bolstered to attack tax avoidance schemes
- Tax relief for out-of-pocket medical expenses all but gone
- Taxpayer denied share losses as activities only amounted to investing
- 2014 Tax Structures & Asset Protection
- 2014 FBT
- An essential guide to travel, LAFH and relocation
- Car fringe benefits – the biggest cost, the biggest risk!
- Car parking benefits – demystified!
- Meal entertainment – no mess, no fuss and no mistakes in 2014
- Salary packaging and FBT planning techniques
- What’s new for FBT in 2014
- New developments with cars under the Statutory formula method
- ATO unveils new guidelines with the car parking benefit rules
- ‘Game changing’ developments with the log book method in 2014
- Latest developments with living-away-from-home benefits in 2014
- New developments create FBT minefield for employers providing in-house benefits
- New rules create compliance nightmare for employers providing iPads, Tablets, etc.
- Other FBT developments in the 2014 FBT year
- 2013 Practice One-Offs
- 2012 Practice One-Offs
- Advising clients who are selling a business
- Buy-Sell agreements: A crucial planning tool!
- Dealing with a client's death
- NTAA guide to surviving an ATO audit
- Tax issues arising from marriage or relationship breakdowns
- Terminating an engagement with a business client
- Winding up a company tax-effectively
Abbreviated seminar key |
||||||||||
| ITB | | Income Tax Basics | SS | |
Super Schools | |||||||
| THS | | Tax Hot Spots | TAP | | Tax and Property | |||||||
| TS | | Tax Schools | TSAP | | Tax Structures & Asset Protection | |||||||
| FBT | | Fringe Benefits Tax | CGT | | Capital Gains Tax | |||||||
| GST | | Goods and Services Tax | TATBL | | Tax and the Business Lifecycle | |||||||
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in difference circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
