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December 2017 Tax Newsletter

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This is our last Tax Newsletter for the year.  This month we discuss the following topics:

  • Small business restructure rollover,
  • New passive income test for lower corporate tax rate ,
  • ATO guidance: what is “carrying on a business”?,
  • Total super balances and pension transfer balance account reports,
  • Fringe benefits tax: should an Uber be treated as a taxi?,
  • Tax treatment of long-term construction contracts,
  • Foreign equity distributions to corporate entities,

For more information on any of these topics, please click on the link below

December 2017 Tax Newsletter

If you have any further questions, please contact us on 02 9580 3353

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