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Disclaimer
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.

Document Type

Publication

Pages

224

Published

September 18, 2020

Notes Online Home 2017 Tax Schools Day 2

This publication, as a whole, is available in HARDCOPY only.

These seminar notes cover the following topics:

  • What’s new for business in 2017
  • An NTAA guide to the new $1.6 million pension asset reforms
  • ATO’s business audit targets in 2017
  • Year-end planning strategies for SBE taxpayers
  • Crucial GST developments for the 2017 year

Chapters and Articles in 2017 Tax Schools Day 2

Crucial GST developments for the 2017 year

Recent decision confirms GST minefield with the sale of residential properties

Recent decision highlights GST jolt with poorly worded contracts

ATO releases NEW guidelines on GST applying to ‘bartering’ transactions

What's new for business in 2017

Changes to business returns for the 2017 income year

Landmark decision denies destructibility of service entity charges

Single touch payroll – What you need to know

Latest Ruling provides relief for business taxpayers incurring website expenditure

Tax issues with paying franked dividends under the reduced company tax rates

Year-end planning strategies for SBE taxpayers

Which business taxpayers qualify for the SBE concessions?

Strategies for SBE taxpayers claiming depreciation deductions in 2017

Government provides boost for new businesses claiming ‘start up’ costs

Applying the prepayment concessions for SBE taxpayers

Accruing business expenses for SBE taxpayers in the 2017 income year

Summary checklist outlines all major year-end planning strategies for SBE taxpayers

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

Special rules apply where a death benefit pension is paid to a child

Dealing with a fund member’s transfer balance cap following divorce

Transitional CGT relief for SMSFs paying an ABP

Unsegregated method now mandatory for some SMSFs from 1 July 2017

Dealing with SMSFs paying a TRIS under the NEW rules

ATO’s Business Audit targets in 2017

ATO announces audit taskforce on small businesses

ATO targets Uber drivers and Airbnb operators for 2017

ATO confirms tax sting with beneficiaries forgiving unpaid trust distributions

ATO Ruling highlights tax hit with overseas trusts distributing to Australian beneficiaries