This issue of Taxwise covers:
- Change of Tax Commissioner
- 2013 Federal Election
- Restructuring your business – removing income tax impediments
- Cutting the company tax rate – no conclusion
- Rules against Tax Avoidance
- Special rules for private companies
- Businesses in net GST refund position can use GST instalment system
- What is a supply for GST purposes– the Qantas case
- Refunding Excess GST
- Useful GST-related publications from the ATO
- In-house fringe benefits – FBT changes
- Self-Managed Super Funds
- Useful superannuation publication from the ATO
- Changes to the Australian Business Register
- Taxable Payments Reporting – Building and Construction Industry
- Motor vehicle data matching program
- Useful ATO links.