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ATO advice and guidance on super issues

The Australian Taxation Office is developing advice and guidance on a number of issues that will affect self-managed superannuation funds. Issues which will be impacted include [3938] Superannuation i ....

Law Administration Practice Statement , Taxation Ruling , Final Law Administration Practice , Superannuation Industry , Practice Statement , Final Law Administration Practice Statement , Income Tax Assessment Act , Law Companion Ruling ,

Compliance set to play 'sizeable role' for SMSF sector this year

With the ATO set to soon release further guidance on rectification and education directions for SMSFs, the bar for compliance may be raised higher this year for professionals and their clients. Spea ....

Justin Micale , Law Administration Practice Statement , Law Administration Practice , Final Law Administration Practice Statements , Final Law Administration Practice Statement , Final Tax Determination , Superannuation Industry ,

How Div 7A changes the game for companies and trusts

The ATO’s final guidance on Division 7A heralds the end of sub-trust arrangements for unpaid present entitlements. Pathway to now Since 2010, the ATO has issued the following primary guidance materi ....

Robyn Jacobson , Tax Institute , Law Administration Practice Statement , Income Tax Assessment Act , Transparent Trust ,

Why your firm is now a risky business

Professional practices – accountants, engineers, lawyers and more – need to self-assess their risk profile under revised tax guidelines. As the dust settles on the release of final ATO guidance ....

Robyn Jacobson , Philip King , Tax Institute , Law Administration Practice Statement , Avoidance Rules Panel , Practical Compliance Guideline , Income Tax Assessment Act , General Anti Avoidance Rules Panel , Accountants Daily ,

Little 'wiggle room' with payment standards, SMSFs warned

The ATO can apply discretion where benefits cross the line, but strict compliance is the best option. ....

Tony Zhang , Aaron Dunn , Law Administration Practice Statement , Lawyers Weekly , Adviser Innovation ,