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GST Withholding Regime

By |2018-08-23T13:00:40+00:00August 23rd, 2018|Categories: Article|Tags: , , |

GST collection changes aimed at residential property developers By Lauren O'Neill, Manager - March 7, 2018 The Government announced in the 2017-18 Budget that from 1 July 2018 purchasers of new residential premises or land in new subdivisions will need to remit the GST on the purchase price directly to the Australian Taxation Office (ATO) as [...]

Division 7A Loan Repayments

By |2018-08-23T11:52:26+00:00August 1st, 2018|Categories: Article|Tags: , , |

Division 7A Traps – Loan Repayments that are NOT Loan Repayments! Division 7A (or Div 7A for short!) is an anti-avoidance measure designed to prevent private companies from making tax-free distributions of profits to shareholders or to their associates in the form of payments, loans, forgiven debts or via the use of private company assets. [...]

Distributing to Corporate Beneficiaries

By |2018-08-23T11:41:57+00:00August 1st, 2018|Categories: Article|Tags: , , |

Distributing to Corporate Beneficiaries and Division 7a Tax Consequences If you have a Trust in your operating or investment structure, it is crucial that you have a basic understanding of your Div 7A obligations. For those who’d like to undertake some additional reading on this topic, refer to ATO Tax Ruling TR 2010/3 or ATO Practice [...]

Private Company Loans

By |2018-08-23T11:43:16+00:00July 30th, 2018|Categories: Article|Tags: , , |

Dealing with Division 7a for Private Company Loans Division 7a (Div 7a) is a subject that comes up regularly for our clients that have a private company in their operating or investment structure.  This is a complex area of taxation law and this article only scratches the surface. Div 7A deals with shareholders or a shareholder’s associate inappropriately [...]

SMSF Trustee Responsibilites

By |2018-08-23T11:32:05+00:00July 30th, 2018|Categories: Article|Tags: , |

Trustee Education for SMSF Compliance The ATO has a targeted approach to SMSF compliance and Trustees must be aware of their role and responsibilities.  Some of the key areas the ATO is focused on include: • Whether the fund has been established as a genuine super fund • Lodgement obligations • The use of prohibited [...]

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