Knowledge Shop Blog

Banking Royal Commission - what you need to know

Feb 2019 Tax Round Up - Legislation in limbo

T'was the night before Christmas... the 'Naughty or Nice edit '

Dec 2018 Tax Round Up - No deductions if tax obligations not met

And the winner is..here's what I should have said

The impending changes to Division 7A

Nov 2018 Tax Round Up - Significant changes to Div 7A

Oct 2018 Tax Round Up - tightening access to the small business CGT concessions

Sept 2018 Tax Round Up - what you need to know about the new 'passive income' test

Company tax change …..again – what you need to know

August 2018 Tax Round Up - new detailed property development guidance

Top super Q&As - event based reporting, moving pension types

June 2018 Top Tax & Accounting Q&As

July 2018 Tax Round Up - the 2018 corporate tax dilemma, residency under the spotlight

What a difference a day makes: The Impact of the new education standards for financial advice on accountants

June 2018 Tax Round Up - 12 month super guarantee amnesty

May 2018 Tax Round Up - Full federal court overturns decision on marriage breakdown rollover relief

April 2018 Tax Round Up - access to small business CGT concessions tightened

March 2018 Top Tax & Accounting Q&As

March 2018 Tax Round Up - Significant impending changes to the small business CGT concessions

Foreign Residents Excluded from Main Residence Exemption - legislation before Parliament

Feb 2018 Tax Round Up - Profits inside professional services firms

Jan 2018 Top Tax & Accounting Q&As - CGT on Bitcoin, non-resident director fees, losses and interposed trusts

Knowledge Shop acquires Taxbytes

Top Tax & Accounting Q&As - travel allowances, director loans, and calculating CGT for a partial main residence

What's your Christmas wish?

Dec 2017 Tax Round Up - ATO backtracks on reasonable rates for travel allowances

Top Superannuation Q&As - property flipping inside an SMSF, recontributions and more

Nov 2017 Tax Round Up - ATO targets 'property flipping'

Top Tax & Accounting Q&As

New legislation restricts access to the reduced company tax rate

Oct 2017 Tax Round Up - Retrospective changes to company tax rate rules

Tax & Trusts: The Top 3 Problem Areas

Sept 2017 Tax Round Up - SMSF event based reporting, small business tax offsets for trusts and partnerships clarified

August 2017 Tax Round Up - deduction limits for residential property, housing super measures

Top Tax & Accounting Q&As

July Tax Round Up - ATO modernises position on tax & travel

June Tax Round Up - over-franked dividends and the corporate tax rate change

Budget 2017-18: What every adviser needs to know

May 2017 Tax Round Up - expansion of marriage breakdown rollover relief?

Garth's Hotties - Pensions on the death of a member

Feb 2017 Tax Round Up - backpacker rules explained!

Twelve Days of Christmas 2016 - Accountants' Style!

Sweeping super reform a reality

Reindeer Games at Knowledge Shop PD

Nov 2016 Tax Round Up - GST, property developments, and how it can all go wrong

Top Tax & Accounting Q&As - October 2016

And the winner is...2016 Australian Accounting Awards

Oct 2016 Tax Round Up - Super reform & the proposed softening of the penalty regime

Your Questions - SMSF Audit & Compliance 2016

Superannuation reform explained: Good news first

Sept 2016 Tax Round Up - They're baaacckk....

Top Superannuation Q&As - August 2016

August Tax Round Up - when is a loan really a loan?

Top Tax & Accounting Q&As - July 2016

Top Superannuation Q&As - July 2016

July Tax Round Up - who can access the 28.5% company tax rate?

Top Tax & Accounting Q&As - June 2016

June Tax Round Up - Managing the new 10% withholding tax on property sales

Are you paying too much? 2016 public practice salaries

Top Superannuation Q&As - May 2016

Budget 2016-17: Target Practice

May 2016 Tax Round Up - what you need to know about commercial website expenditure

Top Tax & Accounting Q&As - April 2016

April 2016 Tax Round Up - new guidance on restructure roll-over

Top Tax & Accounting Q&As - Mar 2016

Top Super Q&As - Mar 2016

Not just a pretty face*

March 2016 Tax Round Up - New small business rollover relief from 1 July

Top Accounting Q&As - Feb 2016

Top Super Q&As - Feb 2016

Feb 2016 Tax Round Up - earnout reform, the problem with different share classes & CGT concessions

Christmas Cracker Jokes - Merry Christmas 2015

Top Tax & Accounting Q&As - Dec 2015

Innovation Statement: The tax implications you need to know

Dec 2015 Tax Round Up - work related car expenses & what you should be doing now

Nov 2015 Tax Round Up - The case of the doctor, the trust and the girlfriend

Top Tax & Accounting Q&As - October 2015

Oct 2015 Tax Round Up - Courts define trust streaming boundaries

Top Superannuation Q&As - Sept 2015

Top Tax & Accounting Q&As - September 2015

September 2015 Tax Round Up - ATO target foreign workers

Top Tax & Accounting Q&As - August 2015

Your Questions - SMSF Audit & Compliance Workshop 2015

Top Superannuation Q&As - August 2015

August 2015 Tax Round Up - new measures enacting Budget change

Top Tax & Accounting Q&As - July 2015

Top Superannuation Q&As - July 2015

July 2015 Tax Round Up - pace of change explodes

$20k instant write off Q&As

June 2015 Tax Round Up - Budget progress & Uber-like services

Top Superannuation Q&As - May 2015

Budget 2015 - the 'have a go' Budget

May 2015 Tax Round Up - tax change for earnouts

Top Tax & Accounting Q&As - April 2015

April 2015 Tax Round Up – Share scheme reform explained

Tax discussion paper leaves debate wide open

Super top 5 Q&As - March 2015

March 2015 Tax Round Up - Major reporting changes for employers

Prime Minister Abbott reconfirms small business tax cuts

Feb 2015 Tax Round Up - the wave of tax change

Merry Knowledge Shop Christmas 2015

December 2014 Tax Round Up - withholding tax on non-residents

Nov 2014 Tax Round Up - employee share scheme reform

Does a dentist in a clinic pass the PSI test?

Do finders fees get around GST on sale of international products?

Claiming GST credits when purchasing from private sellers

Mining tax repeal and SBE rules - what's the correct write off?

Can trustees value SMSF property?

SG limits on 75 year old employee?

In-specie transfer of shares as a pension payment?

Coming of age: Converting an accumulation balance to a pension

Yea or nay? SMSFs investing in foreign property

Div 7A and quarantining a loan

Oct 2014 Tax Round Up - ATO attack on practice structures

Passing trust losses to the next generation

Partial sale of a trusts' business - does GST apply?

Capital or revenue? Swimming centre roof repairs

Distributions to corporate trustees - restrictions & requirements

Tax deductibility of patents

Is it a breach to lend 75% of an SMSF's assets?

Advisor interpretation: Avoiding pension payments being classed as a lump sum

Bring forward rule and changes to non-concessional caps

SMSF selling artwork to a member

Horseplay in an SMSF - Owning a race horse in an SMSF

The Mining Tax Repeal – The impact on small business

Identify Theft Alert – Is it really the ATO?

Sept 2014 Tax Round Up - Divorce and Company Assets

Game of Homes: CGT and changing investment property to main residence

Are legal fees included in the cost base of a property?

Can I apply the loss carry back rules in a 2013 tax return?

Deceased estates: Passing on property & the cost base

Can a sole trader keep an SBE depreciated asset?

In or out? Budget 2014 - Redrawing excess contributions

Do SMSF auditors need to do trustee character checks?

Related party builder - What can and can't be done

Taking a pension as an off-market share transfer

Timing of contributions and the 'work test'

Aug 2014 Tax Round Up - Trust Arrangements!

SMSF Audit & Compliance - Your Pre Session questions

Date a loan owed to a company is not caught by Div 7A?

Sister Act: Changing the specified individual of a trust

Determining the distributable position of a trust

Dividends & navigating the trans-Tasman rules

Trademarks, patent, IP... A blackhole of confusion!

Penalty regime - is each director fined?

GST treatment and a business of renovating houses

SMSF acquiring BRP with a residential premises?

SMSF, unit trust & related parties

Transfering property from a bare trust to a super fund

July 2014 Tax Round Up - Retrospective change & 2014 tax returns

Can you plan around the 2% debt tax?

Who is included in the $6m CGT net asset value test?

Claiming losses through the 'same business test'

Does CGT apply to a subdivided principal place of residence?

Budget 2014/15: How the deficit levy applies

How to treat directors fees

Identifying excepted net income

Spouses doing the splits (in super)

Can a SMSF develop vacant land?

What happens when minimum pension payments are not met?

June 2014 Tax Round Up - 2% Debt Levy it's broader than you think

What Type Of Manager Are You?

On revenue or capital account? Subdivision of land

Capital loss? When a trust cannot repay a loan

What the?! The interaction between UPEs and Div 7A

Transfer pricing and the issues with lending to a foreign related party

Employee share schemes and the CGT traps

Compulsory acquisition of land and CGT rollovers

Death and pensions - getting it right

When does the annual profit distribution from a related trust become and in-house asset?

Lending money through your SMSF for love or money

When is an arm's length investment by a SMSF not at arms length?

May 2014 Tax Round Up - ATO loss in SG contractor case

Budget Promises And Predictions

Commission of Audit - if you don't need it, you're not getting it

Are multiple accumulation and pension accounts allowed?

April 2014 Tax Round Up - Issues your clients won’t see coming

Is the loan to the Director or employee when they are one in the same?

Adding back capital works deductions

Trusts losses on capital account

Non-resident tax on Australian-sourced income

Deductibility of leasehold improvements

Related parties and winding up a SMSF

Business Real Property and the exemption for related party use

When is retirement not retirement?

Dividend income, franking credits and contributions

How is a SMSF taxed if the member is deceased?

Business structures – why getting it right is so difficult

March 2014 Tax Round Up - Compliance hot spots

Limitations of the 15 year CGT exemption

FBT or no FBT? Directors who are not employees

Till death do us part... Hello CGT

Immediate write-offs for property expenses?

Implications of missed pension payments in 2013 FY

Can a SMSF invest in a foreign unlisted company?

Implications of a Notice of disqualification for SMSF trustee

Garth's Hotties Feb 2014 - the hot SMSF issues

Feb 2014 Tax Round Up - Where change is up to

Business Valuation - 5 common mistakes valuers make

Merry Christmas from Knowledge Shop - how will you make a difference?

Dec 2013 Tax Round Up - Partnerships of trusts and more

Easton Investments to acquire Hayes Knight NSW and related entities

Nov 2013 Tax round up - change and more change

Cross Border Tax - the top 5 issues that catch advisers out

Garth's Hotties - hot SMSF issues for Oct 2013

Oct 2013 Tax round up Oct 2013 - SG vs contractor debate

Garth's Hotties Sept 2013 - hot SMSF issues

What now? The promises, possibilities and changes post election

Sept 2013 Tax Round Up - TR 2013.5 explained

Aug 2013 Tax Round Up - Statutory method changes explored!

July 2013 Tax Round Up

Accountants' Exemption: What are your options?

June 2013 Tax Round Up

May 2013 Tax Round Up

Assessing the super changes - what advisers need to know

April 2013 Tax Round Up

Garth's hotties March 2013 - hot SMSF issues

FBT 2013 Annus Horribilis webinar Tax Training

March 2013 Tax Round Up - more than an election campaign!

Garth's hotties Feb 2013 - hot SMSF issues

Business Valuations multiples - Science or Witchcraft??

Business Valuation - Working out the multiple, science or witchcraft??

Feb 2013 Tax Round Up - What’s new in tax & accounting

SMSFs and meeting the minimum pension standards

Division 7A under the microscope

Proof it's the silly season

Dec 2013 Tax Round Up - Part IVA changes

Top Accountants Q&As - SMSF hot right now

Super 2013 | The next 12 months

Nov 2013 Tax Round Up

Top Accountants Q&As - Oct 2012

A new website is born - our experience

Trusts: The essential update