The Federal Government has now passed legislation giving effect to the following changes to the superannuation rules and temporary full expensing of business assets rules. Superannuation Guarantee removal of monthly threshold The $450 monthly wage threshold has been removed, meaning that all employees (workers) are entitled to be paid superannuation regardless of how much they …
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The Australian Taxation Office has recently issued a draft taxation ruling (TR 2022/D1) and a practical compliance guide (PCG 2022/D1), outlining its view of the operation on the income tax laws with respect to trust distributions. The draft ruling explains how the Tax Office will seek to apply Section 100A of the Income Tax Assessment …
The Queensland Government through (QRIDA) has announced grant relief packages of up to $50,000 for flood affected businesses. Details of the assistance available, eligibility criteria and how to apply are detailed below. What assistance is available? Grants of up to $50,000 are available for affected small businesses following the South-East Queensland Rainfall and Flooding. Grant monies can …
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