AJML Accountants Update – Jun 2022
13 December 2022Foreign resident capital gains withholding – part 5 When the rules apply An entity (the purchaser) becomes the owner of a capital gains tax (CGT) asset as a result of acquiring it […]
AJML Accountants Update – June 2021
Home-based business – Part 3 Example 1: Rocco the plumber Rocco is a sole trader plumber who doesn’t have a dedicated business premises. He travels to his clients’ houses each […]
AJML Accountants Update – June 2020
Residency for tax purpose – Part 12 New foreign income tax offset rules If you have assessable income from overseas, you must declare it in your Australian income tax return. […]
AJML Accountants Update – Jun 2019
ATO to ‘swoop’ on the internet-based businesses – Part 7 Most businesses depend on the Internet in one way or another. Most commonly, the Internet is used to facilitate business […]
AJML Accountants Update – June 2018
Internet based business – Airbnb (part 1) In a similar vein to Uber, Airbnb is also a technology-based business. Broadly speaking, Airbnb uses technology (Airbnb app and website) to match […]
