• Re-characterisation of income from trading businesses
  • Research and development claims in building and construction industry
  • Intangible capital improvements made to a pre-CGT asset
  • Personal services income diverted to SMSFs
  • Depreciating assets: composite items
  • Tax risk management and governance review guide
  • Overtime meal expenses disallowed
  • Time extension to review objection decisions disallowed
  • No deduction or capital loss for apparent guarantee liability
  • Taxpayer denied deduction for work expenses of $60,000

Client Alert – March 2017

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