An expansion of the director penalty regime was legislated early in the year, with the changes kicking on 1 April — at the height of the COVID-19 pandemic.
Confused about PAYG withholding obligations that can arise under the Personal Services Income (PSI) rules? This should clear things up.
Penned right as restrictions were kicking in, it’s no wonder why this column made the top three.
No guesses why this was the second most-read column of the year. JobKeeper updates were a constant theme throughout the year and an extension of the program to March 2021 was bound to attract attention.
Straight out of the blocks from her appointment as senior advocate for The Tax Institute, Robyn Jacobson hit the mark with her first column on the widespread practice of using dividends to make minimum yearly repayments (MYR) on Division 7A loans.