Use of the small business capital gains tax (SB CGT) concessions in Division 152 of the Income Tax Assessment Act 1997 (ITAA 1997) is a
Just about every payroll officer in the country should already know that employer superannuation contributions must be paid quarterly so that the employer has no
At the end of each financial year it is worth clarifying the rules that relate to assets acquired during the year. Which acquisitions will qualify
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