This presentation covers:
- 2011-12 Federal Budget – impact on car fringe benefits and other announcements
- trust streaming reforms
- corporations law changes and ATO view on the ability to frank dividends
- new rules for collectables held by SMSF's
- taxation Ruling 2011/D3 – when a superannuation income stream commences and ceases
- carbon tax
- GSTR 2011/D1 - Tax invoices
- GSTR 2011/D2 - Meaning of “residential premises” and “commercial residential premises”
- MT 2011/D1 - Resource exploration farm-outs
- GSTR 2011/1 – Retirement villages
- research & development tax credit regime
- new SA landholder provisions for stamp duty
- not for profit reforms
- Draft TD re Part IVA and paying off home loans.