Superannuation Concessional Contributions Caps Must Be Observed
An individual taxpayer has been unsuccessful before AAT in seeking to have excess superannuation concessional [...]
Property Developer Entitled To Capital Gain Tax Concession
A taxpayer has been successful before the Administrative Appeals Tribunal (AAT) in arguing that a [...]
New Tax Governance Guide For SMSFs
The ATO has released a new tax governance guide that can be used by SMSFs. [...]
SMSF Early Voluntary Disclosure Service For Contraventions
The ATO has introduced a new self managed super fund (SMSF) early engagement and voluntary [...]
ATO Small Business Benchmarks Updated
The ATO has announced the latest benchmarks for small businesses. Based on the data from [...]
ATO To Make New Decision On Superannuation Death Benefit
The Administrative Appeals Tribunal (AAT) has ordered the Commissioner to request that a couple make [...]
Hotel Owner Liable To GST For Accommodation Supply
A hotel owner has been unsuccessful before the Administrative Appeals Tribunal (AAT) in seeking a [...]
ATO Clearance Certificates For Property Disposals
A new foreign resident capital gains withholding tax regime has been introduced. The new rules [...]
Lifetime $500,000 Non-concessional Superannuation Cap
As announced in the 2016–2017 Federal Budget, the Government has proposed a lifetime non-concessional superannuation [...]
SMSF Borrowing Arm’s-length Terms Deadline Extended
The ATO has extended until 31 January 2017 the deadline for trustees of self managed [...]