Discusses the introduction of the Tax Laws Amendment (2011 Measures No. 5) Bill 2011.

The following tips may help to get your superannuation into its best tax position for this year-end and into the future.

Proposed legislative changes should provide certainty that non-commercial activities of GREs will not be subject to GST.

The time and costs associated with administering salary sacrifice arrangements for employees can impose a burden on organisations. There are three common methods for treating the Input Tax Credits (ITC) associated with salary sacrifice arrangements, and careful selection between these methods, which are outlined below, may reduce this administrative burden.

Until the new bill, the use of a security sale facility could deny CGT relief to all of an entity's security holders.

There is no question that the Australian economy is in a state of flux.

There is little good news for the property industry and non-resident investors in the 2012/13 Australian Budget.

Immigrants should need to learn more about the tax system and impacts related to moving to Australia.

The Treasury proposed changes to how Living Away From Home Allowance would be taxed for temporary residents.

The article introduces the 2013 Annual Information Statement (AIS) and guide and the Consultation Paper on the 2014 AIS.

The ATO will review arrangements used by professional services partnership firms operating through discretionary trusts.

Sovereign debt continues to be a major issue globally while Australian GDP has declined.

The Federal Government recently published a report by the IGT on the ATO's management of transfer pricing matters.

These new measures aim to remove impediments to Australia expanding its exports and imports of financial services.

Do you want to get top dollar when you cash in your business chips? Then think ahead.

The Export Market Development Grants (EMDG) scheme aims to bring benefits to Australia by encouraging the development and expansion of foreign markets for Australian goods, services, intellectual property and know-how.

Moore Stephens is delighted to have been part of the Association of Schools Business Administrators Conference 2013 in Cairns.

SMEs with a turnover of less than $250 million who have been adversely impacted by COVID-19 may be able to access loans.

The current economic slowdown has prompted many real estate developers to consider holding back developments. In order to assist the developers, the Government has announced measures which will give the developers more flexibility to stage the construction and sale of their projects in accordance with market conditions.

Annual R&D registrations for companies with a 30 June year end are due to be lodged with Aus Industry by 30 April. The R&D concession provides companies with an additional income tax deduction of 25-75%.