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HM TaxWise Business Newsletter - November 2017

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 IN THIS ISSUE

  • New rules for accessing the 27.5% corporate tax rate from 1 July 2017
  • When does a company carry on a business? ATO releases guidance
  • Small business tax concessions at a glance
  • Deductions for small business
  • Safe harbour reforms for company directors
  • Tax consequences of trust splitting
  • Government cracks down on illegal phoenixing
  • Streamlined reporting with Single Touch Payroll
  • Lump sum payments for healthcare practitioners
  • Superannuation guarantee – new measures announced
  • Understanding the sharing economy and tax
  • Industry assistance payments to taxi licence holders
  • FBT: Uber case: definition of ‘taxi’ – ATO Technical Discussion Paper
  • GST determination – Simplified accounting methods (SAM)
  • Reduction of wine equalisation tax (WET) rebate cap
  • Other legislation that may impact on you or your business