Categories
Uncategorized

What company tax rate should I use?

What Company Tax Rate should I use? 27.5% or 30%? What imputation rate should I use? 27.5% or 30%? Here are my thoughts (and sorry it took me 9 pages to answer the questions)… Company Tax Rates and Imputation

Categories
Uncategorized

Paper on changes to Div 40 depreciation deductions and rental properties

AIQS Nov Tax Depreciation Update This is a paper I wrote to help people work out when they can claim Division 40 depreciation deductions on a rental property. Given that the opposition has agreed to pass the Bill in the Senate I have written it as if it is law so I don’t need to […]

Categories
Uncategorized

Property developers get a GST slap…

The Government announced back  in the 2017-18 Budget that from 1 July 2018, purchasers of new residential premises or new residential subdivisions would pay the GST on the purchase price directly to the ATO as part of the settlement. This was to stop developers using the GST to fund the next development, rather than paying […]