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Thinking posts
90 results90 results
Thinking| 09 Apr 2020
JobKeeper Payment – the devil is in the detail
Legislation to implement a framework for the JobKeeper Payment measures has received Royal Assent. Broadly, a business that has suffered a requisite decline in turnover may be entitled to a JobKeeper payment of $1,500 per fortnight for each eligible employee. However, ...
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| 23 Mar 2020
A bad spaghetti western: the ATO’s focus on Australia’s high wealth private groups
The Australian government has committed funding in the order of $1.7 billion over the 2016 to 2024 fiscal years to the Commissioner’s Tax Avoidance Taskforce. This funding is allocated to the Commissioner’s compliance activities across international and multinational groups, private groups ...
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 ...