These data matching programs aim to identify non-compliance with lodgement, payment and correct reporting obligations.

Fixed interest returned 0.78% over the quarter ending 31 March 2012 while cash returned 1.12%.

The Australian Taxation Office (the ATO) has recently issued their final Taxation Determination TD 2011/1 which indicates a non-resident entity will generally be subject to PAYG withholding obligation if there is a sufficient connection with Australia.

Under the R&D incentive, applicants can now obtain an incentive where parts of the R&D activities are conducted overseas.

A discussion on the exposure draft updating the special conditions for tax concession entities.

Further to our recent alert, submissions closed last Friday on the revised Exposure draft for the establishment of the ACNC.

With the end of financial year rapidly approaching, many people will either start to consider year end tax strategies.

The start of "Better Targeting of NFP Tax Concessions" is postponed again but the end of transitional rules is advised.

The official collapse of Lehman is deemed by many to be the epicentre of what we call the Global Financial Crisis.

There is little in the way of incentive for small business in the 2013-14 Mid Year Economic and Fiscal Outlook (MYEFO).

Without separate Personal Accident cover in place for your School Directors, they are left at risk.

Valuations are not compelling, but we expect demand for equities to stay supported by the low interest rate environment.

A 1933 article is of particular interest to forecasting, so it has been highlighted as the feature piece for this month.

A taxpayer who jointly owned a townhouse with his son was liable for CGT on his share of the property when it sold.

The ATO noticed common errors when taxpayers apply the small business CGT concessions, so has offered some tips to help.

SMSF trustees are entering into LRBAs, but there is still some uncertainty with respect to associated taxation issues.

The government intends to ensure the FBT "exemption" for cars is targeted to actual business use.

The Government will consult with business on the proposed changes to the timing of PAYG instalments for large companies.

The AAT upheld a 50% penalty to a taxpayer for ‘recklessness’ in claiming deductions that could not be substantiated.

The national accounts released on December 5 showed that the Australian economy grew by 0.5% in the September quarter.