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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
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94
Notes Online Home 2018 Tax Hot Spots What’s new and other developments in 2018
This chapter of the seminar notes looks at the new developments in 2018:
- New ‘downsizer’ contributions are a big win for retirees
- New GST withholding regime for property buyers
- New payment reporting requirements for contractor cleaners and couriers
- New updated ATO ruling on long term construction contracts
- New insolvency reprieve for company directors
- ATO hands family trusts a timely Division 7A ‘lifeline’
- Recent ATO guidance highlights common areas of confusion for taxpayers
- Recent developments with work-related expenses
- Cutting through the confusion of company tax cuts and franking rates
- Employer versus contractor – the disputes continue
- ATO withdraws its guidelines on profit allocations within professional firms