• Deferring derivation of income
  • Bringing forward tax-deductible expenses
  • Issues for businesses – a look at company tax rates, imputation, small business deductions and concessions.
  • Issues for individuals – the end of the Budget repair levy, tips for claiming work-related expenses, and a reminder about recent superannuation changes.
  • Issues for property owners – changes for owners of residential rental properties, CGT and GST withholding on property sales, and a proposal to abolish the main residence CGT exemption for non-residents.
  • Tax compliance and developments

Client Alert – June 2018

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