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North Advisory Accountancy Blog

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Foreign resident capital gains withholding rate variation application

Posted December 8, 2016 by North Advisory

The ATO has updated its instructions to vendors seeking a reduction in the withholding rate that will apply to the sale of certain taxable Australian…

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Simpler Business Activity Statement (BAS) for small businesses from 1 July 2017

Posted December 7, 2016 by North Advisory

A simpler BAS will become the default GST reporting method for all small businesses from 1 July 2017. This measure was originally announced in the…

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Trading Hours during Christmas and New Year period

Posted November 28, 2016 by North Advisory

The Christmas and New Year holiday season is fast approaching. This year, our office will be closed from midday Friday 23rd December 2016 and reopen…

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Review of tax deduction rules for non-compulsory uniform expenses

Posted November 21, 2016 by North Advisory

The government has released a consultation paper on its review of the tax deduction rules for non-compulsory uniform expenses. Division 34 of ITAA 1997 provides…

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GST and countertrade transactions

Posted November 21, 2016 by North Advisory

The Commissioner has issued Practical Compliance Guideline PCG 2016/18 which outlines a practical compliance approach for certain countertrade transactions that are GST neutral. In this…

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Catch-up concessional superannuation contributions

Posted November 21, 2016 by North Advisory

This proposed measure will allow individuals to make additional concessional superannuation contributions in a financial year by utilising unused concessional contribution cap amounts from up…

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New considerations for non-concessional contributions

Posted November 21, 2016 by North Advisory

Individuals with a superannuation balance more than the transfer balance cap will no longer be able to make non-concessional contributions from 1 July 2017. This…

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Health care professionals – Xero & Cliniko

Posted November 18, 2016 by North Advisory

The accounting landscape for small and medium business enterprises has changed dramatically over the past few years and along with it the software used to…

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New Australian law applying GST to imported digital products and services

Posted November 18, 2016 by North Advisory

Australia has introduced a new law applying the Australian Goods and Services Tax (GST) to international sales of digital products and services provided to Australian…

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GST cross-border transactions between businesses

Posted November 18, 2016 by North Advisory

Recent changes to Australia’s GST law mean that from 1 October 2016, certain transactions between overseas businesses and Australian businesses will no longer be subject…

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