by admin | May 14, 2012 | Video
Institute of Public Accountants’ CEO, Andrew Conway’s presentation at the National Press Club in Canberra on Budget eve to launch the “My Public Accountant” network.
by admin | Apr 8, 2012 | Blog
Andrew Conway represented the Institute at the International Federation of Accountants (IFAC) Chief Executives’ Strategic Forum in New York, an elite forum for leaders in the accountancy profession. For the Institute it has been a particularly productive time with...
by admin | Apr 1, 2012 | Features
Draft Taxation Determination TD 2012/D1 This draft TD deals with the issue of when income tax of a private company will be a ‘present legal obligation’ for the purposes of the distributable surplus calculation under s 109Y(2) of Div 7A of Pt III of the...
by admin | Apr 1, 2012 | Features
Small business CGT concessions, as the term implies, apply to small businesses only. The old $5 million MNAVT has been replaced by the alternative of either: the $6 million MNAVT or the $2 million turnover test. This means that taxpayers with a relatively low turnover...
by admin | Apr 1, 2012 | Features
This came as a surprise to investors because mortgage funds were often positioned as a safe alternative to cash investments but with the attraction of a slightly higher rate of return. After all, the underlying investments were bricks and mortar and the presumption...
