Source: Taxation In Australia Journal Article
Published Date: 1 Mar 2021
The administrative penalties regime was enacted into superannuation law in the 2014 with the aim of providing the ATO with a more flexible tool to enforce compliance with superannuation law. Prior to the enactment of the regime, the ATO's main tool to enforcing compliance was the drastic action of making the errant superannuation fund non-complying.
Taking care of the CGT small business concessions - Paper 24 May 2023
Taking care of the CGT small business concessions - Audio 24 May 2023
Taking care of the CGT small business concessions - Video 24 May 2023
Taking care of the CGT small business concessions - Presentation 24 May 2023
Section 100A, Trusts and UPEs - Paper 17 May 2023
Section 100A, Trusts and UPEs - Presentation 17 May 2023
Testamentary Trusts: Practical uses and issues - Video 01 Sep 2022
Testamentary Trusts: Practical uses and issues - Presentation 01 Sep 2022
Testamentary Trusts: Practical uses and issues podcast - Audio 01 Sep 2022
Testamentary Trusts: Practical uses and issues - Paper 01 Sep 2022
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.