10
DecWithdrawal and contribution due to divorce not considered ‘special circumstances’ regarding excess super contributions
In a recent decision, the AAT rejected a taxpayer’s claim that there were ‘special circumstances’, that warranted an excess […]
10
DecPS LA 2005/20 UPDATED — Signature requirements for approved virtual forms, lodged electronically or given by phone
PS LA 2005/20 provides guidance on signature requirements for making declarations in approved virtual forms lodged electronically or by[…]
10
DecATO publishes SG compliance results
The ATO reminds employers that they must pay their super guarantee (‘SG’) contributions in full, on time, and to[…]
10
DecDraft guidelines for community charities operating as DGRs
Treasury recently released draft guidelines setting out the proposed rules which community charities must follow to receive and maintain[…]
10
DecATO’s tips for small businesses to ‘get it right’
While the ATO knows most small businesses try to report correctly, it understands that mistakes can happen. ATO Deputy[…]
10
DecTaxpayer unsuccessful in his claim for various types of expenses
In a recent decision, the AAT rejected in full a taxpayer’s claims for “several classes or categories of deductions.”[…]
