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North Advisory Accountancy Blog

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Warning for hobbies claiming GST credits

Posted February 8, 2018 by North Advisory

An entity cannot be registered for GST unless it is carrying on an enterprise (GST Act s 23-5; 23-10). The term “carrying on an enterprise”…

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How will downsizer contributions work for SMSFs?

Posted February 7, 2018 by North Advisory

To reduce pressure on housing affordability, downsizer contributions provide an incentive for super fund members aged 65 years or older to sell a main residence….

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CbC Reporting: ATO Guidance

Posted February 5, 2018 by North Advisory

The ATO has released guidance on the implementation of Country-by-Country (CbC) reporting in Australia. The ATO guidance outlines its administrative practice, including advice on CbC…

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International Taxation Issues to Consider – Part 3

Posted January 30, 2018 by North Advisory

Most tax advisers will agree that one of the many ‘knock-on’ effects associated with the fast pace of globalisation is that businesses of all types…

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Visa data matching available for ATO

Posted January 23, 2018 by North Advisory

From 1 July 2017, the Australian Taxation Office (ATO) will receive information on holders of a visa from the Department of Immigration and Border Protection….

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Tax Technical Update – December 2017

Posted January 12, 2018 by North Advisory

A list of the topics and issues raised in the December 2017 edition of the tax technical update is summarised below: GST Obligations for Ride-Sourcing: ATO…

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International Taxation Issues to Consider – Part 2

Posted January 12, 2018 by North Advisory

The legislation in relation to international tax is complex and has been amended significantly across recent years. Most international tax issues tend to focus around…

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International Taxation Issues to Consider – Part 1

Posted January 12, 2018 by North Advisory

Globalisation has had a profound impact on the modern business operating environment, whereby significant technological transformations especially over the last decade have given arise to…

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Christmas and New Year period trading hours

Posted December 20, 2017 by North Advisory

Our office will be closed from 11am Friday 22nd December 2017 and reopen on Monday 8th January 2018. Limited monitoring of emails will occur during…

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Implementing Single Touch Payroll (STP)

Posted November 27, 2017 by North Advisory

From 1 July 2018, all employers with more than 20 staff will be required to implement a payroll system that reports directly to the ATO…

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