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Regulator Roundup June 2012
Friday 15 June 2012
The following information has been released by the Tax Office and APRA.
New and proposed legislation June 2012
Friday 15 June 2012
A summary of legislative bills before parliament and new regulations.
One-off opportunity to extend private health insurance rebate ends soon!
Thursday 14 June 2012
From 1 July 2012, an individual's eligibility for the 30% rebate for private health insurance cover and liability to Medicare Levy Surcharge (MLS) (to the extent that an individual has not obtained such cover) will be means tested based on the individual's income and their age.
Tax Rulings, Determinations & Interpretative Decisions - 14 June 2012
Thursday 14 June 2012
View a summary of recently released and withdrawn Tax Rulings, Determinations and Interpretative Decisions.
ATO Publications released - June 14, 2012
Thursday 14 June 2012
The latest publication releases from the ATO.
Household Assistance Package
Thursday 14 June 2012
The Tax Office has released a suite of factsheets relating to the tax changes arising from the Government’s Household Assistance Package for low and middle income families under the Clean Energy Future initiative.
Reporting of personal services income and business income
Thursday 14 June 2012
The Tax Office has advised that before the end of the 2011-12 year, it will be writing to some taxpayers asking them to review their 2010-11 income tax return to work out if the business income reported in the return may, in full or in part, be classified as personal services income (PSI) and subject to the PSI rules.
Board of Taxation: Post-implementation review of Division 7A
Thursday 31 May 2012
In a recent Media Release from the Assistant Treasurer, Mr David Bradbury, the Board of Taxation (the Board) has been tasked by the government to undertake a post-implementation review of Division 7A of Part III of the Income Tax Assessment Act 1936 (Division 7A).
Expert roundtable to clarify the operation of general anti-avoidance rules
Thursday 31 May 2012
In a Media Release on 15 May 2012, the Assistant Treasurer, Mr David Bradbury, announced an expert roundtable to assist with the clarification of the meaning of ‘tax benefit’ in Part IVA in the Income Tax Assessment Act 1936.
Taxpayer Alert: New Zealand Foreign Trust arrangements
Thursday 31 May 2012
Taxpayer Alert TA 2012/2 has been recently issued by the Tax Office concerning ‘New Zealand Foreign Trust’ arrangements.
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