by admin | Oct 29, 2012 | Video
The Institute of Public Accountants (IPA) hosted a breakfast roundtable with IPA members, many of whom are advisers to small business, and the Shadow Minister for Small Business, Competition Policy and Consumer Affairs, The Hon Bruce Billson MP and Shadow...
by admin | Oct 1, 2012 | Features
Having procedures in place to supervise less experienced staff must be an essential part of this process. It is ironic that accounting firms have comprehensive quality control policies targeting more complex and financially significant matters but that the more...
by admin | Oct 1, 2012 | Features
The Commissioner issued Draft Determination TD 2012/D4 on 13 June 2012. This is the latest statement on the vexed question of what variations to the terms of trusts give rise to a resettlement. This welcome move by the Commissioner provides much greater certainty for...
by admin | Oct 1, 2012 | Features
To make the most of their property depreciation deductions, investors should consider the benefits of using split reports where there is more than one owner. Investors should also be aware of the capital works allowance to ensure they are claiming the correct...
by admin | Oct 1, 2012 | Features
All legislative references are to the Income Tax Assessment Act 1997 (ITAA 1997) unless specified otherwise. The new rule, which applies from 1 July 2012, allows an immediate write-off for an asset costing less than $6,500 where the entity is a small business entity...
