From September, the Australian Business Register (ABR) may contact you or your clients. The ABR will contact a random sample of Australian business number (ABN) holders across all entity types to: confirm their business information discuss how they use the ABN, and...
Whether or not a property is business real property is a common question faced by members who own a property personally and want to transfer it to their SMSF. While the term ‘business real property’ seems to suggest that a property has to be a commercial property (or...
The Commissioner of Taxation will adopt the Full Federal Court’s interpretation of a “place of abode” following the decision in the Harding tax residency case, but he stressed that each case will turn on its individual circumstances. The ATO has released its decision...
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