In wrapping up the Autumn session of Parliamentary sittings, the Senate adjourned at 8.17 pm on Thursday 28 June 2018 until Monday 13 August 2018. At the close of Parliament, surprisingly and disappointingly, the backlog of highly anticipated tax bills was...
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NOTE: In this article, all section references are to the Income Tax Assessment Act 1997. On 8 February 2018, the Treasury Laws Amendment (Reducing Pressure on Housing Affordability No. 2) Bill 2018 was introduced into Parliament. Schedule 1 to the Bill...
The recent news cycle has extensively followed the astronomical growth — and the odd sharp dip — in the value of Bitcoin, the cryptocurrency phenomenon. With an unprecedented level of public interest in Bitcoin and other forms of cryptocurrency, it...
There are significant changes to the rate at which a company franks its distributions from 1 July 2016 … do you know the rate at which a dormant company should be franking its distributions? A company may be dormant because it previously carried on a business and...