The personal liability of company directors for withholding of PAYG and Superannuation Guarantee (SG) amounts from employee wages will be..
On 14 September 2011, the ATO issued a draft SMSF ruling 2011/D1 setting out the boundaries applying to a limited recourse borrowing arrangement (LRBA) for purposes of maintaining and/or repairing
Azure Group recently undertook its annual business benchmarking survey on financial management in SMEs. Overall we found that many SMEs are implementing basic financial management practices, however,..
Financial intelligence can be defined as the gathering of information about the financial affairs of a business to better understand its nature and capabilities and predict its potential. Its value..
At present, there is a large focus on the contentious issue of ‘contractors’ both in the area of payroll tax and by the ATO, particularly in industries such as building, call centres and cleaning..
The ATO has announced a new R&D Tax Credit Program which will replace the R&D Tax Concession effective from 1 July 2011.
There is a new wave of online businesses appearing in Australia, including group buying websites, and for good reason. The Australian consumer has demonstrated their enthusiasm for online retailing,..
21 April - Quarterly PAYG instalment activity statement21 April - March 2011 monthly activity statement15 May - 2010 income tax returns21 May -..
