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      ATO Target Employers for Unpaid Super

      ATO Target Employers for Unpaid Super

      The ATO’s Deputy Commissioner, Superannuation and Employer Obligations, James O’Halloran, has announced in a speech to the Australian Institute of Superannuation Trustees (AIST) that with the ATO’s new STP-enabled “unprecedented level of visibility” of...
      Tax and Gifts – How It Works

      Tax and Gifts – How It Works

      Gifts provided to employees or their associates will typically constitute a property fringe benefit and therefore are subject to FBT unless the minor benefit exemption applies (any item valued at $300 or less is exempt from FBT). And while gifts provided to clients...
      CGT Discount and Foreign Residents

      CGT Discount and Foreign Residents

      The starting point in understanding any complex tax rules (or any complex material for that matter) is usually to understand the “rational” and/or basic “principle” behind the rules. In this case, that basic principle is to deny the CGT discount (in full or part) to a...