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All applications for DGR endorsement must be made to, and will be assessed by, the ATO.

The ATO has clarified in a SMSF News Alert when a pension ceases and the consequences if minimum payments are not made.

The Commissioner for State Revenue has approved a penalty amnesty for employers who have not included payments to contractors in their taxable wages under the Payroll Tax Act 1971 (Qld).

ATO has the discretion to extend the period that beneficiaries are able to disregard any CGT implications beyond 2 years.

Dividend access shares are used by many clients for a variety of reasons, including asset protection or estate or tax planning.

PSI, personal services income, is defined as income that is mainly a reward for your personal efforts and skills.

This edition of ‘It Depends' discusses the Queensland payroll tax amnesty for medical practices.

Transcript & link to video regarding proposed >$3m in super law. If it becomes law, do get advice.

The new withholding regime applies to transactions relating to real estate, shares in companies and units in unit trusts.

We have been recommending that clients amend their trust deeds to clarify a number of issues of uncertainty arising from recent cases and changes in the ATO position on trusts.

The ATO have made clear what they require auditors to obtain from SMSFs that have provided relief.

NSWCAT set aside a notice of assessment for transfer duty on transferring real estate from one sole member SMSF to another.

The tax-free status of income from a superannuation pension will extend until a deceased member's benefit is paid.

Transport operators should review policies and procedures so that comprehensive measures are in place to manage risks.

Tip 6 for handling changes to the chain of responsibility provisions in the Heavy Vehicle National Law that commence soon.

The NSW Industrial Relations Commission has revised rates and extended GCCD obligations to additional areas of NSW.

A defendant has the onus of proving that its liability should be limited under part 2 of the Civil Liability Act 2003 (Qld) (CLA), to avoid having to pay 100% of the damages.