Tax Insights

Few things confuse clients more than why their tax return is due on a particular date, and the Australian Taxation Office has published a quick guide to five common income tax return due dates and the circumstances in which they apply.

Tax agents whose employer clients missed the final quarterly super guarantee deadline have been given clear guidance by the Australian Taxation Office on what to do next.

The Australian Taxation Office has finalised its position on when payments connected with software may constitute royalties for Australian tax purposes, an issue with significant consequences for cross-border software arrangements andRoyaltyWithholdingtax.

Now that Payday Super has commenced, the Australian Taxation Office is addressing some of the misconceptions that could leave employers with unexpectedSuperannuationliabilities.

The Australian Taxation Office has set out three key reasons for trustees to lodge their trust tax returns on time, highlighting consequences that extend beyond a simple late-lodgment issue.

Large companies have been urged to check the tax information the Australian Taxation Office holds for them before it is made public in this year's corporate tax transparency report.

Payday Super has ushered in one of the biggest changes toSuperannuationadministration in years, and for employers it is fundamentally both a payroll and cash-flow issue.