Fear of year end?

Article Abstract:

The ways of legitimately deferring the receipt of income and the legitimate ways of bringing forward deductible expenditure before 30th June is discussed. As far as possible, it is suggested that the year end must be covered for small businesses and self-employed individuals.

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Christmas basket, or too-hard basket?

Article Abstract:

An analysis is presented on Australia's Fringe Benefits Tax Act 1986 and new income tax rules relating to provision of entertainment. The regulation that is almost 20 years old refrain employers from offering any gifts or rewards for staff.

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Happy birthday CGT

Article Abstract:

CPA Australia (Certified Public Accountant) evaluates the performance of Australia's CGT (Capital Gains Tax) on the eve of its twentieth birthday.

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