SME Tax Year in Review - 2024
1h 2m CPD time
Difficulty: Basic
That’s a wrap! Let’s revisit the top events and developments relevant to SMEs, private wealth & family groups in 2024.
In this session, we cover:
Tax policy developments.
Stage 3 tax cuts
Foreign resident CGT regime changes
Superannuation Div 296 tax
Tax agent obligations
ATO practice developments.
Commissioner’s discretion tightened
Medium & Emerging private groups focus
ATO products and guidance update.
TR 2023/4DC1 - Super guarantee - who is an employee
PCG 2024/D2 - PSI & Part IVA
TD 2024/9 & PCG 2024/3 - Section 99B
Tax case update:
Payroll Tax cases; Loan Market & Uber
Part IVA cases; Minerva, Mylan, Merchant
Onus of proof cases; Buzadzic, Bazzo, Rusanov, Liang & Cheung
Other select cases; Moloney, Kilgour, Quy, Godolphin
An eye to 2025
Date recorded: 12 December 2024