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ATO guidance regarding 'downsizer contributions'

Scott Robertson - Tuesday, December 11, 2018

The ability to make 'downsizer contributions' effectively commenced on 1 July 2018, prompting the ATO to release further guidance with respect to this new superannuation contribution classification. This new measure will be of most assistance for individuals approaching retirement, where they  ..

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ATO Updates

Chris Thorne - Thursday, December 06, 2018

The ATO has extended its data matching program, this time focusing on share data. The ATO will continue to receive share data from ASIC, including details of the price, quantity and time of individual trades dating back to 2014, with more than 500 million records obtained. The ATO will use t ..

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Company loans to shareholders under review

Scott Robertson - Tuesday, December 04, 2018

The Government has released a consultation paper outlining proposed reforms to ‘simplify’ the loan agreements that are generally required when a shareholder (or their associate) borrows funds (or receives a payment) from a related company. Broadly, where a private company makes a payment or ..

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