Phase in the start date or give companies with less than $5 million turnover a waiver, urges the lobby group.
Those with illiquid assets such as premises or land in super could struggle to pay the tax, the SMSF Association...
More than one in eight will experience “liquidity stress” trying to meet the tax obligations, a report by Adelaide...
Published information would include donations to unions and political parties, as well as executive...
Two models are put forward for the reform as well as revisions to the penalties for late payment.
STP 2 and more sophisticated software enables the Tax Office to monitor payments quarter by quarter, a technical expert...
The additional tax on large balances contains provisions for child recipients, structured settlements and deceased...
Residency of a fund should be determined on the same principles as all other entities for income tax purposes, the body...
The sole purpose test does the job, they say, and changing the law will fail to prevent bad policy decisions in the...
The ATO will need to help trustees work out when an arrangement is internal to the fund for the purposes of non-arm’s...
An increase in complex and related-party investments by SMSFs is slowing down the audit process and increasing the risk...
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