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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 different 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.
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Notes Online Home 2015 Tax Hot Spots Whats NEW in 2015
What’s NEW in 2015!!!
In these notes we discuss some of the principal recent tax developments under the following broad headings:
- The ATO issue fresh threat to companies accruing directors’ fees at year-end
- Government announces changes to superannuation guarantee rules
- ATO goes on attack over aggressive property development schemes
- Proposed changes to improve the taxation of Employee Share Scheme
- ATO launches bold Division 7A challenge against inter-company loans
- New developments for clients with foreign currency bank accounts
- Taxpayer has WIN with non-commercial losses
- ATO targets rental property errors
- New Personal Services Income (PSI) ruling closes the door on ‘loophole’
- NEW withholding regime for taxpayers who purchase assets from non-resident vendor
- ‘Taxpayer hit with ‘tax slug’ on lump sum compensation payment made in relation to personal injury