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JobSaver update and things to consider over the coming months.

Current ATO activity means all practitioners need to re-assess their service trust arrangements before they get the inevitable tap on the shoulder.

The recent AAT decision in Carson's case held that a single holiday unit was not considered to be an active asset for the purposes of the small business CGT concessions contained in Div 152 of the ITAA 1997.

With the increasing demands for health services, the question of how to expand practices with new practitioners often arises.

Now we highlight the transfer taxes and professional fees, which should be considered when purchasing property in Greece. Transfer tax is payable by the buyer and is calculated on the value of the land.

Not all payments made to you upon termination of your employment are an employment termination payment.

The government intends to modernise the superannuation system electronically through the introduction of SuperStream.

Now that this act has been repealed there are a number of measures that have changed which may impact on small business.

The Full Federal Court handed down the decision of South Steyne Hotel Pty Ltd & Ors vs FC of T on 20 November 2009 confirming most of the previous judgement in relation to characterisation of supplies in relation to serviced apartments.

There will be several fiscal reforms that this industry has long called for. Australian companies that operate Australian registered trading ships above 500 tons would be able to elect to pay tonnage tax, attracting tax liability on income from trading activities based on the tonnage of the ship. In return, businesses will need to agree to train new entrants to the industry.

The IPP aims to increase the rate of purchasing from indigenous enterprises in 3 ways. Benefits etc discussed.

Federal Government has released a further Exposure Draft of proposed amendments to Australia's transfer pricing rules.

The NSW and Federal government have announced support for businesses and individuals impacted by the extended lockdown.

On 30 March 2011 the Assistant Treasurer, Bill Shorten, announced he had asked the Board of Taxation to review the recently introduced consolidation rights to future income ("RFI") rules. This review follows the Board’s concerns that taxpayers are claiming deductions for types of assets which were not originally contemplated when the rules were introduced.

The Fringe Benefits Tax (FBT) and Goods and Services Tax (GST) legislation outline specific rules for tax-exempt bodies that provide entertainment to employees. To ensure any FBT or GST liabilities reported to the Australian Taxation Office have not been understated, it is important tax-exempt bodies comply with these rules. To assist tax-exempt bodies in reviewing their processes for correctly recording their FBT and GST liabilities, we have outlined the rules regarding entertainment provided

STP is an application which may cut red tape for employers by streamlining tax and superannuation reporting obligations.

On 19 May 2008, the Chairman of the Board of Taxation announced the release of the Board's issues papers on possible reforms to Australia's foreign source income anti-tax-deferral (attribution) rules.