Brad Moore

27 March, 2024

ATO Scrutinising Novated Leases

The ATO has released details of one of the first data matching programs for 2024 on novated leases. According to the ATO, this program has been running since June 2021 […]
25 March, 2024

ATO Concerns Over Div 7A

Division 7A of the ITAA 1936 was originally introduced as a way to uphold the integrity of the tax system by ensuring the fair taxation of transactions between private companies […]
20 March, 2024

Crypto Products And Financial Services Law

In a landmark decision on the application of the financial services law to crypto-backed products, the Federal Court has found that a fintech company had provided unlicenced financial services and […]
15 March, 2024

Refresher On Deductibility Of Self-Education Expenses

The ATO has released a ruling which consolidates and updates its previous rulings (now withdrawn) on its view of the deductibility of self-education expenses under s 8-1 of the ITAA […]
13 March, 2024

SBSCH And SMSF Bank Account Validation

With the year-on-year growth in the number of SMSFs in Australia, the ATO is finally rolling out a extra security feature for SMSFs that use the Small Business Superannuation Clearing […]
6 March, 2024

How Much Does Negative Gearing Really Cost The Nation?

Since the government’s announced changes to the Stage 3 tax cuts to give lower income earners more benefits, the chorus of voices advocating for changes to other aspects of the […]
29 February, 2024

Australia’s Love Affair With SMSFs Continues

Establishing a self managed superannuation fund (SMSF) offers a variety of benefits, chief among them being the unparalleled control and flexibility this type of fund can afford its members over […]
26 February, 2024

Estate Planning Considerations

Estate planning is a complex area which requires careful consideration of tax implications. Many issues that affect the distribution of assets to beneficiaries will need to be considered before an […]
23 February, 2024

FBT Electric Vehicle Home Charging Rate

Since the introduction of EV incentives by various state governments to encourage the uptake of EVs and other zero emissions vehicles, the market share of EVs has significantly increased from […]
19 February, 2024

Pension Transfer Balance Cap 2024-25

The transfer balance cap was originally introduced in 2017 as a way to limit the amount of capital that can be transferred into a tax-exempt retirement phase. This was implemented […]