Bendel HC decision clarifies Div 7A treatment of unpaid present entitlements
Landmark decision clarifies that unpaid present entitlements to corporate beneficiaries are not loans for Division 7A, ending years of uncertainty...
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Reforms proposed for tax practitioner sanctions and compliance (AU)
Reforms proposed for tax practitioner sanctions...
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TPB Sanction powers to be enhanced – ED law released
The Government has released the long-awaited Exposure draft legislation and Explanatory materials for amendments to the Sanction powers of the Tax Practitioners Boards (TPB)...
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Online Services for Agents review commences
Improvements to OSfA are needed to address system limitations that hinder tax agent productivity...
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Family trust distribution tax and ATO relief options
The ATO is focusing on family trusts distributing outside the family group, with administrative relief for general interest charges available until 31 December 2026...
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Investigating the ATO’s probate requirements for deceased estates
CA ANZ proposes alternative to probate requirement for ATO to grant information and tax refunds, reducing red tape and family distress...
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GIC remission review released
CA ANZ supports the Tax Ombudsman’s 4 recommendations which address member concerns about lack of guidance, inconsistent outcomes and the need for better explanations of decisions...
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Family trust elections: common traps triggering FTDT
Small mistakes, big consequences: how common family trust election missteps are triggering unexpected family trust distribution tax...
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Family trust elections: fixing a system that no longer works
Family trust election rules are creating disproportionate risk for family businesses and their advisers, highlighting the urgent need for certainty and reform...
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Member of a professional association becoming a registered tax agent
Understand the requirements and pathways for CA ANZ members to become a registered tax agent in Australia...
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Board approved courses
Understand the requirements and pathways for CA ANZ members to become a registered tax agent in Australia...
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Relevant experience
Becoming a registered tax agent – Relevant experience...
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Australian degree or post-graduate pathway for registered tax agents
Understand the requirements and pathways for CA ANZ members to become a registered tax agent in Australia...
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Pathways for CA ANZ members to become a registered tax agent
Becoming a registered tax agent...
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Australian holiday homes tax changes
The ATO has published draft guidance revealing a changed approach to the taxation of holiday homes...