Some movement on Div 7A … at last!

Some movement on Div 7A … at last!

Print this article: Some movement on Div 7A … at last! On 22 October 2018, the Treasury released a consultation paper titled Targeted amendments to the Division 7A integrity rules. The paper sets out the Government’s proposed implementation of the amendments to...
Certainty at last for base rate entities … or not?

Certainty at last for base rate entities … or not?

Print this article: After a long period of uncertainty, and in the midst of the recent Liberal Party leadership spill, the Senate on 23 August 2018 unexpectedly passed without amendment the Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Bill 2018...
The SG Amnesty: What should employers do?

The SG Amnesty: What should employers do?

Print this article: There is much confusion among tax practitioners and their clients regarding the proposed Superannuation Guarantee (SG) Amnesty, which is intended to run for 12 months from 24 May 2018 to 23 May 2019. However, the SG Amnesty measures are not...
The Superannuation Legislative Landscape

The Superannuation Legislative Landscape

Print this article: The Government’s Fair and Sustainable Superannuation Reforms have now been in place for over a year and the measures announced in this year’s Federal Budget continue to make changes to the superannuation environment. It is with some challenge...
Tax Fundamentals: CGT Events

Tax Fundamentals: CGT Events

Print this article:   Pop quiz! … How many CGT events are there? Our Tax Fundamentals trainer, Lee-Ann Hayes asks this question often of her groups and enjoys the varying replies she gets back. She has heard everything from five to 200 CGT events. Occasionally,...