Afleveringen
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There are many PSI examples in PCG 2024/D2, but all are pretty black and white.
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The four PSB tests no longer protect PSI from the PSI rules. Instead, PCG 2024/D2 drags Part IVA back onto the stage.
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Zijn er afleveringen die ontbreken?
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When you look at family trusts, everything rotates around the Test Individual. They are the stick in the sand.
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When you work with private clients the question of a Family Trust Election almost always comes up. But you need to be careful. A family trust election can be dangerous and cost you a lot of tax, ie. Family Trust Distribution Tax. Unlike normal income tax, the amendment periods don’t apply to Family Trust Distribution Tax, so the ATO can still hit your client decades later with FTDT. Hence, it is really important to get Family Trust Elections right.
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This is part 2 of our talk about NDIS registration with Astrid Rivalland and Helen Young of LegalVision in Sydney. Please listen first to part 1 in episode 427.
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Your NDIS registration can indirectly influence your GST exemption. Hence, this episode about the ins and outs of NDIS registrations.
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In this final episode of our three-part mini-series about charities, we discuss Charitable Sub-Fund Arrangements with Darren Fittler of Gilbert + Tobin in Sydney, Melbourne and Perth.
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PAF v PuAF - what is the difference between the two?
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As accountants, we work with individuals, companies, trusts partnerships and any combination of those. That is what we are familiar with.
But if a client came to you to set up a charity, would you know how to structure this?
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Identity verification of clients is strongly recommended by the TPB, but not yet mandatory.
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Employee Share Option Plans - or ESOPs - give you an option to receive a share. That option might vest in the future, or it might not. Hence, taxation occurs only at the vesting point. Or in other words: The taxation point is at the point of vesting.
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Employee Share Plans (ESP) give you shares without any strings attached. They are taxed upfront.
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PSI in TR 2022/3 - steps 7 to 9 is about the employees test, business premises test as well as ATO PSI Determinations and of course the special agent rules.
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PSI in TR 2022/3 - Steps 5 and 6: Nine steps to work out the taxation of PSI - here we cover the 80% hurdle and the unrelated clients test.
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When you try to work out a PSI issue, it can get a bit confusing. So, it helps to put all this into a proper process.
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Jamie Johns grew his firm to an annual turnover of $5m heading towards $10m. As a mentor at Wize Mentoring he has a unique view into what helps us grow.
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How AI boosts your SMSF processing - the challenge is to know what your software is capable of.
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In this episode, let’s speak with Rachel Harris about what StriveX does to really woo their staff and really look after them and how that contributed to their amazing growth.
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How social media helped StriveX to grow and how they manage to get so many referrals.
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StriveX grew from 50k to 1m in 3.5 years - here is how they did it.
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