Regulatory Roundup – March 2018
Small business CGT concession eligibility to tighten The government announced last year that it intended to tighten the eligibility factors for the CGT concessions that…
Small business CGT concession eligibility to tighten The government announced last year that it intended to tighten the eligibility factors for the CGT concessions that…
The ATO has been sending some mixed messages about property development involving an SMSF, and has indicated that it is one of the issues on…
A general law partnership is formed when two or more people (and up to, but no more than, 20 people) go into business together. Partnerships are…
Rental property investors can claim capital works deductions for construction costs for a rental property, however there are limits imposed in relation to the dates…
Legislation that came into law in the last half of 2017 makes certain measures first announced with the 2017 Federal Budget now a reality. The…
March 31 and the end of the FBT year is around the corner, so to help taxpayers get things right, the ATO has made public…
It is very often the case that unpaid debts owed to a business can have a significant impact on cash flow and the ongoing profitability…
A question that surfaces now and then in regard to capital gains is whether the main residence exemption extends to additional land acquired after the…
Click here for a pdf version of this article. Key factors for rescuing a bad debt deduction It is very often the case that unpaid…