Knowledge Shop® White Papers & Reports

White paper: Tax changes for SBEs and property investors

This white paper brings you up to date on the changes impacting on the company tax rate and franking rate for dividends, the expanded scope of the SBE concessions as well as key changes that will impact on property investors.

White Paper: The New Small Business Company Tax Rate Rules

How to access the reduced company tax rate in 2017 and 2018 onwards, what ‘carrying on a business’ means and, with so many variables, how the maximum franking rate rules work in real life.

Budget 2019-20: The Advisers Edit

The 'behind the headlines' details that advisers need to know about the 2019-20 'Ballot Box' Federal Budget.

White Paper: Tax Treatment of Website Expenditure

The ATO has released its ruling on the tax treatment of expenses incurred by a business for commercial websites - the ruling takes a very different approach to previous guidance in this area.  This white paper explores the issues and outcomes.

White Paper: The small business restructure roll-over rules in practice

The small business restructure roll-over rules enable small businesses to restructure their business operations without triggering adverse implications under the income tax system. 

However, there are a number of strict conditions that must be met to ensure that tax relief can actually apply.

White paper Property Alert: the 1 July withholding

Anyone selling 'property' - including shares - may be affected by new withholding tax rules that came into effect on 1 July 2016.

White Paper: GST The Right Way

The GST system presents many traps for the unwary (and sometimes for the wary too).  Putting aside the basic rules for GST liabilities and input tax credits, there are a wide range of situations where the GST treatment can be different to what clients and their advisers might expect.

White paper: Forgiven Debts

When a loan or debt is waived or forgiven this can trigger a range of complex tax issues for the parties involved.

White Paper: Tax & Dividends

A work through of the problem areas that can arise when clients are paying dividends. This white paper explores:

• Share buy-backs
• Franking deficit tax
• The benchmark franking rules, and
• The ATO disclosure rules.