Tax News & Articles

One of the fundamental concepts in the GST law is attribution which determines the periods in which to account for GST liabilities and input tax

Many businesses will have a need to transfer an employee overseas for a time. This might be just a transfer from a local Australian office

The Concern Until recently, it has generally been assumed that self-managed superfunds (SMSFs) are, as a practical matter, outside the ambit of payroll tax grouping.

As noted in last month’s newsletter featuring temporary residents, Australia’s tax rules provide generous concessions and exemption for individuals that are classed as a ‘temporary

Sydneysiders and Melbournians alike face parking levies. Property owners in both cities will be interested in the recent Victorian Supreme Court decision on whether a

Practitioners are often asked whether SMSFs can carry out property development projects. Whilst the ATO has indicated that there is nothing in the legislation that

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

It is common knowledge that the new measure to impose a non-final withholding tax in relation to dealings with certain Australian assets by foreign residents