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info@cstax.com.au
December
15

Consultation on public documents

Details of public documents currently subject to, or planned to undergo consultation.

December
15

New reporting obligations for SMSFs

The introduction of the transfer balance cap brings new reporting obligations for self-managed super funds (SMSFs). Find out about the new event-based reporting framework.

December
15

Top 100 risk categorisation approach

Our approach to the top 100 clients with the largest impact on the tax system is based on our understanding of their risk position, circumstances, choices and behaviours.

December
15

Trusts vesting

What happens to a trust on vesting will depend on the requirements set out in the trust deed. There can be significant tax and trust law consequences if the trustee does not administer the trust after vesting in a way that is consistent with those requirements.

December
14

Assessing the risk: allocation of profits within professional firms

Guidelines explaining how the ATO will assess the risk of Part IVA applying to the allocation of profits from a professional firm carried on through a partnership, trust or company, where the income of the firm is not personal services income.

December
14

Everett assignments

This page explains what an Everett assignment is and the ATO’s view on when the general anti-avoidance provisions within Part IVA of the Income Tax Assessment Act 1936 can apply to them.

December
14

Final Taxation Determinations TD 2017/23 and TD 2017/24

Final TD 2017/23 and TD 2017/24 relate to the tax treatment of capital gains made by a foreign trust from assets that are not taxable Australian property.

December
14

Small business and individuals

Early engagement is available for small businesses and individuals to resolve complex tax technical interpretation queries you have been unable to resolve using our online channels or by phone.

December
14

Super housing measures

The Australian Government has passed two housing affordability measures: the First Home Super Saver (FHSS) Scheme and Downsizing contributions into superannuation. People 18 years or over can access the FHSS Scheme and people 65 years or over can make downsizing contributions into their super.

December
14

What attracts our attention

To help you get things right, you should consider the behaviours, characteristics and tax issues that attract our attention.

December
13

Audits

When we contact you in an audit we want to establish a productive and professional working relationship built on transparency. We'll be open with you about what has attracted our attention and provide you with the opportunity to self-correct and provide information where needed.

December
12

Changes to company tax rates

There are two company tax rates - the full 30% company tax rate and the lower 27.5% company tax rate. This page covers changes to the lower company tax rate and how to work out franking credits.

December
12

Company tax

The company tax rates in Australia from 2001–02 to 2017–18.

December
12

Earning income from the sharing economy

Do you have clients earning additional income through the sharing economy this summer? If so, they may have tax obligations.

December
12

Edited private rulings now on Legal database

We have made it easier to search for edited versions of private rulings by making them available on our Legal database. Find out more.