The FASEA exam explained - what you need to do, what you need to know, and approaches to take.
If you need to sit the FASEA exam or are contemplating sitting the exam, this guide will help you understand the requirements, outline what you can expect, and focus your study on what’s important. Published 29 July 2019.Learn More →
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.Learn More →
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.Learn More →
The 'behind the headlines' details that advisers need to know about the 2019-20 'Ballot Box' Federal Budget.Learn More →
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.Learn More →
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.Learn More →
Anyone selling 'property' - including shares - may be affected by new withholding tax rules that came into effect on 1 July 2016.Learn More →
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.Learn More →
When a loan or debt is waived or forgiven this can trigger a range of complex tax issues for the parties involved.Learn More →
A work through of the problem areas that can arise when clients are paying dividends. This white paper explores: