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19
Jan

Simplified Transfer Pricing – Has it really Arrived?

The ATO has released details of the criteria regarding the eligibility of taxpayers to elect for the Simplifying Transfer Pricing documentation.   The simplified options (and the compliance assurance) will be starting from 29 June 2013 for an initial period of 3 years.

19
Jan

The Importance of Constitutional Drafting

In 2014 Wellington Capital Ltd was brought before the Federal Court by ASIC, to challenge the validity of share transfers made by the Responsible Entity (RE) on behalf of its managed investment scheme.  The outcome of the case has important implications regarding a RE’s powers within the scheme constitution.

4
Dec

Behaviour at Work Functions is Everyone's Responsibility

As the festive season approaches, many of you will have organised office parties, functions with clients and other events to celebrate the year coming to an end.  Whether the event is onsite at your workplace or booked for a function centre, social functions like these are considered to be work...

4
Dec

Fringe Benefits Tax and Christmas Parties

Christmas parties aren’t all fun and joy, with the ATO requiring you to consider the Fringe Benefits Tax (FBT) implications of such events.  The two main methods for determining the FBT cost are the 50/50 and actual methods.  Note the same methodology must be used for meal entertainment benefits throughout...

4
Dec

GST on Property Acquisition

With the recent developments in the Commissioner’s appeal to the High Court against MBI Properties Pty Limited (“MBI”), it is more important than ever to ensure that you Dot the I’s and Cross the T’s when acquiring property in Australia.

4
Dec

SMSF's and Families - Should Your Children Join the Fund?

Often self managed superannuation funds (SMSF’s) are referred to as family superannuation funds because they have the ability for mum, dad and two children to be members of the fund.  This might seem like a great idea, but there are actually two sides to the story.

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