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Thinking posts
7 results7 results
Employment| 07 Aug 2020
The last days of Rome: super guarantee amnesty ends 7 September
The Superannuation Guarantee Amnesty comes to an end on 7 September 2020, taking with it the generous concessions provided for those who voluntarily disclose superannuation guarantee shortfalls. With an onerous penalty regime coming into effect after the Amnesty, it is critical that ...
Tax and superannuation| 04 Jun 2020
Bad debts deductions – what you need to know
COVID-19 has had a debilitating effect on many sectors of the economy and unfortunately, the coming 12 months will see more businesses in financial distress and an uptick in business insolvency. In such an environment, the commercial reality is that many ...
Tax and superannuation| 04 Jun 2020
COVID-19 and year-end tax planning
It’s that time of the year where you work through tax year-end planning issues. Although you’ve heard it time and time again, things are a little different this year. COVID-19 has changed the way we are all doing ...
Tax and superannuation| 21 May 2020
Mobilising Private and Public Ancillary Fund philanthropic capital during COVID-19: Distribution ‘boost’ for FY20 and 21
Measures have recently been announced to incentivise greater philanthropic spending by ancillary funds as COVID-19 causes donations to slow during a critical time. The COVID-19 pandemic has also been declared a ‘disaster’ for the purposes of setting up disaster relief ...
Tax| 13 May 2020
Talking Tax – Issue 184
In Talking Tax Issue 184 we discuss the Federal Court’s decision in the Greensill case, confirming the ATO’s unpopular views in TD 2019/D6. We also take a look at Decision Impact Statement for the Burton case, a recent R&...