We’ve released draft Practical Compliance Guideline (PCG) 2025/D4 – Low-risk payments relating to software arrangements – ATO compliance approach for consultation. We’re seeking comment from affected taxpayers and tax professionals.The…
As part of our ‘Getting it right’ campaign, we have released the latest focus area for small business. Each quarter, we highlight areas where small businesses often make mistakes, due…
[4190] Affidavit of company director to revoke or reduce an estimate of liability to PAYG withholdingTitleDecision impact statement on Mandalinic v Stone (Liquidator) [2023] FCAFC 146PurposeThis Decision impact statement outlines…
Selling a businessThe sale of a business generally occurs through the disposal of either:the shares or other ownership interests in the entity that conducts the businessall of the tangible and…
In 2023 we stopped sending yearly mail outs to auditors with lists of SMSFs that reported an auditor's SAN on the SMSF annual return (SAR) for a specific year. Now,…
