• Tax Time 2016: take care with work and rental property claims .
• SMSF borrowing arm’s-length terms deadline extended.
• Lifetime $500,000 non-concessional superannuation cap
• ATO clearance certificates for property disposals
• Hotel owner liable to GST for accommodation supply
• ATO to make new decision on superannuation death benefit

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• Tax incentives to promote innovation.
• Car expenses and special arrangements for the 2016 FBT year
• Holiday homes: tax considerations
• Individuals caught in “Panama Papers” leak
• ATO safe harbour for SMSF borrowings

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• Tax Planning
• Deferring income
• Maximising deductions.
• Companies
• Trusts
• Small business entities
• Superannuation

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• Deadline looming for SMSF collectables compliance.
• Overseas student debts: repayment thresholds
• ATO data-matching for insured “lifestyle” assets
• Market value of shares is not the selling price –
• Individual not a share trader
• Small business restructures made easier
• Tax law changes to treatment of earn outs

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• Tax relief for small businesses that restructure on the way.
• Trust ABNs to be cancelled if no longer carrying on business
• Withholding tax for car allowances
• Travellers with student debts need to update contact details
• Small business tax concession refused as threshold test failed
• “Wildly excessive” tax deduction claims refused
• GST credits not available for payments on behalf of super funds

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