Is your business tax-ready?
Information and download of TaxReady - a tool to help small businesses improve their business tax practices.
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Non-Profit News Service No. 0249 - Addendum to GSTR 2006/9 Goods and services tax: supplies
Jul 2009. We recently released Goods and Services Tax Ruling GSTR 2006/9A2 - Addendum. It further clarifies and gives examples of the Tax Office view on multiparty arrangements, especially the third party proposition.
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Guide to depreciating assets 2008-09
If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2009.
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Trustee beneficiary non-disclosure tax
Trustee beneficiary non-disclosure tax is payable if the trustee of the closely held trust does not make and give to the Commissioner a correct TB statement in relation to an untaxed part of a share of net income which is included in the assesable income of a trustee beneficiary.
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Completing your First home saver account payment variation advice
How to complete your First home saver account payment variation advice (NAT 72871).
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Trustee beneficiary non-disclosure tax payment advice
This form is to be completed by the trustee of a closely held trust to advise the Tax Office of the amount of trustee beneficiary non-disclosure tax (TBNT) the trustee is liable to pay and to allow them to pay the TBNT.
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VCF and Commissioner of Taxation
Outlines the Tax Office's response to this case which concerned the issue of whether the Applicant was entitled to input tax credits on purchase of scrap metal from unregistered suppliers and whether the Applicant was liable for an administrative penalty.
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Virgin Holdings SA v Commissioner of Taxation; Undershaft (No. 1) Limited and Undershaft (No. 2) BV v Commissioner of Taxation
Outlines the Tax Office's response to two cases which raised the issue of whether Double Tax Agreements entered into prior to the CGT regime in Australia, denied the Commissioner the right to tax capital gains derived in Australia by foreign residents.
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Tax Practitioner Consultative Forum issues log
A new issues log to capture issues and responses by ATO Tax Practitioner Forum (ATPF) and ATPF sub-forum members.
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SuperUpdate July 2009
SuperUpdate is a monthly electronic newsletter for those working in the super industry. It includes information about issues and changes in the administration of Australia's super system.
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