AJML Accountants Update – September 2021
13 December 2022Home-based business – Part 6 Records for change in circumstances Regardless of the method you choose to use to calculate your expenses for working from home, you will need to […]
AJML Accountants Update – September 2020
Residency for tax purpose – Part 15 Developing country relief fund A developing country relief fund is a fund established by an organisation solely for the purpose of providing relief […]
AJML Accountants Update – September 2019
Residency for tax purpose – Part 3 Foreign resident capital gains withholding payments New rules for foreign resident capital gains withholding (FRCGW) apply to vendors disposing of certain taxable property […]
AJML Accountants Update – September 2018
Expenses encountered by Airbnb hosts – Part 4 It assumes the Airbnb accommodation was ‘genuinely available for rent’ for the entire income year. A. Deductible in full Host service fees […]
AJML Accountants Update – September 2017
Personal Services Income (PSI) – 5 Requirement to supply plant and equipment or tools of trade Fortunately, the Commissioner reads this condition as being “the individual or personal services entity […]
