• ATO embarking on e-Audits
• Court finds pay-as-you-go amounts “withheld” from salary payments
• “Transition to retirement” pensions to become simpler
• ATO releases latest small business benchmarks
• Capital gains tax withholding: updated information for trustees
• Goods and services tax on low-value imported goods
• Superannuation rates and thresholds for 2018–2019
• Super guarantee: ATO compliance approach to non-payment – The ATO has released a fact sheet explaining its compliance approach to employers who fail to meet their superannuation guarantee obligations.
• Single Touch Payroll reporting: ATO urges employers to get ready

Client Alert April 2018