Deferring derivation of income – tips to defer the recognition of income.
Bringing forward tax-deductible expenses – tips to bring deduction claims forward into 2018.
Issues for businesses – a look at company tax rates, imputation, small business deductions and concessions.
Issues for individuals – the end of the Budget repair levy, tips for claiming work-related expenses, and a reminder about recent superannuation changes.
Issues for property owners – changes for owners of residential rental properties, CGT and GST withholding on property sales, and a proposal to abolish the main residence CGT exemption for non-residents.
Tax compliance and developments – Single Touch Payroll, GST on low value imported goods and contractor payments in building and construction.