Assuming last is required, the following 4011 results were found.

  1. Single Touch Payroll deadline looms

    exemption, or have been granted a quarterly reporting concession,” an ATO spokesperson told sister publication My Business last week. “The ATO is encouraging small employers to engage with us ahead of the 30 September deadline if they’re not ready to...

  2. Single Touch Payroll — closely held payees

    monthly activity statement to report PAYGW or GST, the STP report is due at the same time as the activity statement for the last month of each quarter, i.e. September, December, March and June. The due date of the STP report will always align with the...

    • Type: Article
    • Author: Robyn Jacobson, The Tax Institute
    • Category: Business
  3. Simplifying award compliance with technology — federal budget announcement

    causing regulators to consider how technology can be used to simplify compliance in award-based industries. Through last week’s federal budget, the government has thrown its support towards wage compliance, announcing spending of $10 million over four...

    • Type: Article
    • Author: David P Sofrà and Kevin Ferdinands, KPMG
    • Category: Technology
  4. Simplification of CGT system could hurt SMSF trustees

    2020 on the Gold Coast, Insyt chief executive Darren Wynen said the Board of Taxation report released by the government late last year could have significant implications for those looking to contribute the proceeds of the sale of their business to...

    • Type: Article
    • Author: Sarah Kendell
    • Category: Super
  5. Silver lining in new withholding obligation law

    complied with could help tax advisers identify cash flow issues with their business clients sooner, says one tax expert. Last year, new laws passed, introducing new legislation to deny an income tax deduction for certain payments if the associated...

  6. Side hustles run from home can trigger CGT, tax lawyer warns

    carrying on a business or regularly used for visits by clients and customers”, he told the Tax Institute Summit in Melbourne last week. A home office would fail to meet this criterion, he said, if was a matter of convenience to carry out work from home...

  7. Shorten says he ‘loves accountants’ despite deductions cap

    who wants to invest in our people?” The opposition leader’s comments come after he described such tax deductions as a “rort” last week, with the profession hitting back. Labor has based its policy on the ATO’s 2014–15 figures which showed that 48 people...

  8. Shortcut method extension to accelerate pressure on ATO

    set to put additional pressure on the ATO as citizens continue to seek out remote arrangements beyond this financial year. Last month, the ATO confirmed it had extended the deduction shortcut until 30 June 2022 in response to “continued extenuating...

  9. Short-changed for lodging quarterly: A case study

    but was ultimately denied access due to the fact that he had only made taxable supplies in January 2020 and his last statement to the ATO was for the quarter ended 31 December 2019. The taxpayer provided proof of taxable supplies made in January 2020,...

  10. Short term loans – bank vs non-bank – what’s the go?

    of borrowing. Reputation and specialisation is key Reputable and specialist short term lenders are absolutely not lenders of last resort! They take responsible lending seriously and will simply not knowingly advance funds to a borrower that will get...

  11. Short Term Loans - Exits 101

    or for loan continuity on revised terms should be explored. Formal default and legal proceedings really should be a lender’s last resort. A case study Quantum Credit had set a 6 month loan for $1.5m on a commercial mortgage in WA and the exit was to be...

  12. Shock tax code changes hit industry

    Governance procedures introduced by the Assistant Treasurer without warning last week have flown under the radar but will overwhelm many firms, practitioners say. The tax community has been blindsided by a set of rule changes mandating firms to...

  13. ShineWing flags major expansion across Australia

    is planning to open offices around the country following the recent Moore Stephens Melbourne / ShineWing merger. As reported last year in AccountantsDaily, Moore Stephens' Melbourne office recently merged with the Chinese giant's local operation,...

    • Type: Article
    • Author: Michael Masterman
    • Category: Business
  14. Shifting client base triggers compliance warning

    he said. “I think a lot of accountants don’t know how to have a conversation with people and they just do what they did last year, there’s no value-add,” he told AccountantsDaily. Mr Ratcliff noted that most accounting firms are still content with their...

  15. Shift in mindset needed for accountants post-pandemic

    There’s a huge amount of money that needs to be paid back to the tax office that the tax office didn’t chase up over the last two years. Being involved in that tax flow planning is going to be a critical role that accountants play. “They’re going to...

  16. Shift from financial COVID support key for businesses in the long run

    owners as opposed to the 44 per cent of small businesses that received advice from their accountant or business consultant last year.

  17. Shift from ‘traditional accounting’ in new mid-tier boss’ sights

    Rowe, who joined the firm in January this year, has now taken the reins as chief executive. Staff were informed of the move last month. This follows the appointment of Alan Green to the newly-created role of chair of the firm this time last year. The...

  18. Shake-up in the practice management landscape for accountants

    with two big players having changed owners. First, Sage sold off their Australian business to The Access Group at the end of last year. Then American company KKR jumped through the last hoops of the ACCC in April to finally seal their deal acquiring the...

  19. SG loophole measure now in force

    salary sacrifice contributions cannot be used to reduce an employer’s minimum SG contributions is now in force. Passed last year, the new measure kicked in on 1 January 2020, making it explicitly clear that employee salary sacrifices to superannuation...

  20. SG amnesty resurfaces in Parliament

    frame might prove to be too short for employers. “Six months isn’t a great deal of time, and given the mess that occurred last time, it might be one of those things that people wait and see for it to be implemented before they start acting on it,” Mr...