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Latest News

Apportioning GST annually for business and private purchases

The general case regarding GST credits is that business owners can claim input tax credits relating to eligible business expenses when you lodge your business activity statement (BAS), which may be monthly or quarterly. However it is not unusual for business owners to occasionally make purchases that contain a private use component. Where expenses are partly for private use, only the proportion of credits relating to business use can be claimed.

Have you had a change in creditable purpose for GST reporting purposes?

Sometimes your business may end up using an asset you purchased, such as a property for example, in a way that is different to what you had originally planned.

Will new LRBA rules stymie your SMSF contribution plans?

An “integrity” measure, which aimed to stop SMSF trustees from manipulating their total superannuation balance in order to keep below the $1.6 million threshold, may have the unintended outcome of reducing the appeal of LRBAs.

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