This year’s Budget was dominated by spending measures directed toward social programs, with only a few, very specific, tax changes.
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Downsizer in-specie contributions confirmed by ATO
The ATO has confirmed to the SMSF Association that an individual can make a downsizer super contribution as an in-specie (ie non-cash) contribution, provided that the other eligibility criteria are satisfied.
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Casual employment reforms passed in pared-back Fair Work Amendment Act
The Federal Government passed legislation on 22 March 2021, amending the Fair Work Act 2009 specifically in relation to casual employment.
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Practical compliance guidelines for employee travel: Practically perfect?
This article considers whether the ATO’s Practical compliance guideline for employee travel is the silver bullet employers were seeking.
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Release authorities and SMSF Rollovers: ATO instrument released
The ATO released the Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021 on 29 March 2021.
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Decision in asset betterment case sent back to AAT: Le v FCT
The Federal Court has held that the AAT should hear again a case involving assets betterment assessments.
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Moving away from spreadsheets: 3 ways to automate your tax process
Keep using spreadsheets? Sure, they have their place, but it’s more for certain types of tasks, not necessarily for everything that you’re trying to do.
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ATO using its access powers to assist with challenging legal professional privilege
CUB Australia Holding Pty Ltd v FCT [2021] FCA 43 marks the first addition to the body of case law regarding legal professional privilege (LPP) for 2021
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ATO data-matching for motor vehicle registrations
The ATO has gazetted a Notice which will enable it to acquire motor vehicle registry data from State and Territory motor vehicle registry authorities for the period 2019-20 to 2021-22.
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High Court rules Westpac super switching campaign was “personal advice”
The High Court has dismissed Westpac’s appeal and ruled that it had provided “personal advice” (and not simply “general advice”) in relation to a superannuation switching campaign.
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