ArticleUpdate - Proposed LAFHA (Living Away From Home Allowances) changes apply from 1 July 2012There is still no news from Treasury as to when the draft legislation in respect of the LAFHA changes will be released.AustraliaEmployment and HRMoore Australia
ArticleA snapshot of 2013 election tax policiesThere is a clear difference between the major parties, due to the commitment to repeal the Mining Tax and Carbon Tax.AustraliaGovernment, Public SectorMoore Australia
ArticleCoalition policy commitments – potential changes to superannuation and taxationThe article lists potential changes to superannuation and taxation under the new Coalition government commitments.AustraliaStrategyMoore Australia
ArticleA trust’s investment portfolio is not automatically on capital accountA look at an ATO Tax Determination regarding gains and losses from the disposal of investments held by a trust.AustraliaTaxMoore Australia
ArticleDraft legislation on the refundable tax offset for R&D released for commentThe measure will improve cash flow by making the refundable tax offset available quarterly rather than after assessment.AustraliaTaxMoore Australia
ArticleEmployee share schemes impacted by government Industry Innovation and Competitiveness AgendaA key part of the Industry Innovation and Competitiveness Agenda is changing the tax treatment of employee share schemes.AustraliaTaxMoore Australia
ArticleFederal Budget 2012/13 - Business taxationThe previously announced reduction to company tax will not go ahead although other small reforms have been announced.AustraliaTaxMoore Australia
ArticleMore tax for non-resident property buyers in Singapore and Hong KongThis increase of stamp duty rates may see more investment flow into Australian properties, with its lower stamp duties.AustraliaTaxMoore Australia
ArticleNew Living Away From Home Declarations ReleasedThe Australian Taxation Office (ATO) has recently released a series of new living away from home declarations.AustraliaTaxMoore Australia
ArticleReview of Higher Education Regulation Report: August 2013In May 2013, the Government commissioned a review seeking to reduce the regulatory burden on higher education providers. AustraliaGovernment, Public SectorMoore Australia
ArticleSome GST relief for non-resident transportersthe Assistant Treasurer released draft legislation to change the application of GST on domestic transport. Announced in the last Federal Budget, they are aimed at reducing the GST compliance burden for transport providers. The Government has provided one week for public submissions to be made. being 5th March. This leaves interested parties with minimal time to absorb the proposed changes and determine whether they provide a solution for the current complicated GST outcomes that arise for rAustraliaTaxMoore Australia
ArticleAutomotive Dealerships of the FutureHave you stopped to think about how the retail automotive environment will look like in five years time, let alone a decade?AustraliaCorporate/Commercial LawMoore Australia
ArticleRevised Exposure Draft - "In Australia" - Special Conditions for tax concession entitiesThe revised ED is a significant improvement from the prior exposure draft and further defines the "In Australia" test.AustraliaTaxMoore Australia
ArticleBetter The Tenant You Know...As economies around the world continue to struggle, so landlords need to be increasingly vigilant about their tenants' ability to pay. Conducting a tenant appraisal can provide peace of mind about existing occupiers, as well as prospective ones.United KingdomReal Estate and ConstructionMoore Australia
ArticleAustralian Real Estate Investment Trusts (Listed Property or "AREITs") - Market Outlook - As at 31 March 2012The ASX 200 AREIT Accumulation index rose by 7.01% over the quarter ending 31 March 2012.AustraliaStrategyMoore Australia
ArticleSubmission re: Better Targeting of Not-For-Profit tax concessionsPlease find attached a link to our submission to Treasury.AustraliaCorporate/Commercial LawMoore Australia
ArticleThe New R&D Tax CreditDiscusses the new R&D Tax Credit Program which replaces the R&D Tax Concession effective from 1 July 2011.AustraliaTaxMoore Australia
ArticleInvestment Manager Regime (IMR) – Second Exposure Draft Legislation – further, but not absolute, certainty for foreign managed fundsThe legislation for the final element of the IMR is yet to be drafted with no firm timetable announced for consultation.AustraliaGovernment, Public SectorMoore Australia
ArticleRed Tape Reductions and Commonwealth Grant Guidelines for NFP SectorThere have been a number of recent announcements about the important objective of the reform agenda to reduce red tape.AustraliaCorporate/Commercial LawMoore Australia
ArticleBudget Rumours - Preview of the 2011/12 Federal BudgetAt the moment there seems to be a consensus building among tax professionals that this budget will not announce any major tax reforms. With a tax forum due to be held in October of this year, the Government is likely to delay any such fundamental reform. Instead, we are likely to see peripheral tinkering aimed at supporting the Governments objective of returning the budget to surplus. AustraliaTaxMoore Australia