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Businesses get increased access to losses - Tax Accountants Brisbane
In the first quarter of this calendar year, legislation was passed that will supplement the ATO’s current “same business test” for losses with a more flexible “similar business test”. The new test will expand access to past year losses when companies enter into new transactions or business activities.
Event-based reporting mistakes lead to more SMSF audits - Tax Accountants Bankstown
In the year since event-based reporting (EBR) started for SMSFs (from 1 July 2018) the ATO says an unprecedented number of transfer balance cap reports have required re-reporting.
Business trading structures: What’s best for your business? - Tax Accountants Artarmon
When you have plans for starting a new business, one of the central decisions is which business trading structure will work best for your venture.