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Thinking posts
42 results42 results
Thinking| 30 Mar 2020
SUPER GUARANTEE AMNESTY – WHAT YOU REALLY NEED TO KNOW
For details of the eligibility requirements and concessions provided under the superannuation guarantee amnesty amnesty, which ends on 7 September 2020, refer to our article Super guarantee amnesty – act now before it is too late!
Thinking| 24 Mar 2020
COVID-19 and charities – impacts and government relief
The COVID-19 pandemic has the potential to overwhelm Australia’s charity and not-for-profit (NFP) sector. As the economy dips and times get tougher for more and more Australians, our pro bono team outlines the expected consequences for charities and NFPs.
Thinking| 24 Jan 2020
Talking Tax – Issue 180
We begin the new year with a bumper Talking Tax issue! We look at draft legislation dealing with strict surcharge purchaser duty and surcharge land tax exemptions for discretionary trusts with a foreign trustee, and a draft ruling about capital ...
Thinking| 20 Jan 2020
Wages: Deductible or a capital expense?
The dividing line between capital and revenue expenditure has long been murky, despite approximately 50 years of guiding principles, and in late 2019 Draft Taxation Ruling 2019/D6 was released. The Commissioner’s view is now clear: labour costs incurred for constructing or ...
Thinking| 16 Jan 2020
Tax relief for bushfire victims and tax deductibility of donations
The federal, Victorian, New South Wales and South Australian governments have now announced a raft of tax relief measures to ease the pressure on individuals, families and businesses affected by the 2019/20 Australian bushfires. In this article we outline those measures ...