Tax Collection Systems

The status of the humble invoice took on immense significance in the year 2000 when the goods and services tax (GST) was introduced. It was…

Tax file numbers (TFNs) are so much an everyday element when dealing with tax and the ATO that many taxpayers won’t give it a second…

If you are planning to permanently move out of the country before the end of this financial year, you may be able to have your…

The ATO says its base tax penalty amount may be increased or reduced. The base penalty amount may be increased where the taxpayer hinders the…

The law contains an integrity measure to prevent sharemarket investors from engaging in “dividend washing”. Dividend washing results in two sets of franking credits being…

A piece of legislation that recently made its way through Parliament means that come July 1, misdemeanors committed by errant taxpayers will become a lot…