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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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$178.20
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81
Notes Online Home 2016 Tax Hot Spots II What's New
In this chapter of the notes we discuss all the new developments for 2016:
- Tax boost for redefined small businesses
- Small Business Income Tax Offset (‘SBITO’) Increase proposed for 2017
- Avoiding costly mistakes with the new foreign resident CGT withholding rules
- Taxpayer caught out in ‘problematic’ Division 7A decision
- New danger with Dividend Access Shares (‘DAS’)
- ATO releases updated guidelines on the costs involved in setting up a website
- AAT confirms big win for a property developer
- ATO assault on rental properties
- ATO’s focus on work-related expenses
- Another purported share trader ‘bites the dust’
- Taxpayers ‘luck out’ over tax residency status
- Government announces major changes affecting Division 7A loan arrangements