Knowledge Shop white papers & guides
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The Main Residence Exemption Absence Rule: What Accountants Are Asking
The legislation articulating the main residence absence rule is only 175 words in length, and looks simple enough, until real life gets in the way and you need to test it against a wide array of client scenarios.
The main residence exemption, and in particular the application of the absence rule, is always a hot topic on Knowledge Shop’s help desk.
The Applying the Main Residence Exemption Absence Rule: What Accountants Are Asking white paper brings together the top questions and answers and shares the knowledge on the issues practitioners face when applying the absence rule in practice across key themes:
- Does the absence rule apply?
- When a client moves or returns from overseas
- What influences the absence rule
Published 16 November 2023
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The Technology Boost: What Accountants Are Asking
The Technology Investment Boost is generating a lot of questions right now as the profession strives to maximise client outcomes.
The Technology Investment Boost: What Accountants Are Asking white paper brings together the top questions and answers and shares the knowledge on the issues practitioners face when applying the boost in practice.
Published 21 August 2023
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Trusts: The Top 5 Problem Areas
We know that trusts is one of those areas where the profession struggles for certainty. To help clarify some of the common issues, we cover some of the core problem areas;
- Application of Section 100A
- Trusts & Division 7A
- Franked dividends in a trust
- Cross border capital gains in a trust
- Disclaiming trust entitlements
Published 17 November 2022.
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Contractor v Employee: The ATO's Response
The ATO has responded to recent High Court cases that fundamentally change the way we need to distinguish between employees and contractors.
In this guide we walk you through the issue and the expectations including.
- The High Court decisions and their implications
- The ATO's response and expectations
- The practical implications
Published 5 Feb 2023.

2023-24 Budget: The Adviser Edit
'Ace in the hole' Budget
2023-24 Budget
The Budget is expected to be in surplus for the first time in 15 years driven by a surge in the corporate and individual tax take.
High commodity prices, inflation, and high unemployment have all pushed up corporate and individual tax receipts. But the gains can't be relied on to protect a Budget focussed on expenditure.
Published 9 May 2023