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Overview With recent increases in property values and ongoing changes to the land tax rules, more property owners may wish to object against their land tax assessments. Recent changes in Victoria include a reduction to the general land tax free threshold to $50,000 (prior to January 2024, this threshold was $300,000 resulting in an estimated [read more]
Overview The taxation of trusts continues to be an area of scrutiny for the ATO. The ATO has released a webpage titled ‘Trust distributions done right’ that provides guidance to practitioners on how to prepare for year-end trust distributions. The webpage (QC 101752) can be found here. Clearly, the ATO is concerned with trustees and [read more]
Bank accounts are essential for a self managed superannuation fund (SMSF). For example, an SMSF typically requires a bank account to accept receipts including contributions and rollovers and pay expenses and benefits. However, many SMSF trustees fail to realise that some bank accounts are riskier than others. This article outlines the importance of preventing a [read more]
Short answer The short answer is that clients should conduct detailed financial modelling and make an objective decision based on the numbers after examining their available options having regard to their particular factual circumstances. Generally, clients should not act hastily and should be better positioned to make a more informed decision closer to 30 June [read more]
This is part 7 of our series of ‘employee versus contractor’ articles. Part 7 focuses on recent changes by the Federal Government to the definition of ‘employer’ and ‘employee’ in the context of the Fair Work Act 2009 (Cth) (FWA). The other articles (parts 1-6) are linked under the Related Articles heading below. Overview The [read more]
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