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North Advisory Accountancy Blog

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Transfer pricing record-keeping made simple

Posted September 22, 2017 by North Advisory

Companies, trusts and partnerships can simplify their transfer pricing record-keeping requirements if any of following options applies: • Small taxpayers with turnover under $25m for…

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Extending the two year main residence exemption

Posted September 22, 2017 by North Advisory

When Tax Laws Amendment (2011 Measures No 9) Bill 2011 was given royal assent on 21 March 2012, it allowed certain discretions to the Commissioner…

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Employers in the Building and Construction Industry – Portable Long Service Leave Requirements

Posted September 11, 2017 by North Advisory

The Long Service Corporation operates the portable long service leave scheme available to workers in the industry. If you operate in the building and construction…

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Contributing the proceeds of downsizing to superannuation

Posted September 11, 2017 by North Advisory

New legislation to be introduced by the government is planning to give an allowance to all people over 65 the ability to contribute to super…

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Payments to sportspersons for their “public fame” and “image”

Posted September 11, 2017 by North Advisory

The ATO has drafted safe harbour guidelines for apportioning payments made to professional sportspersons for the use of their public fame or image. The ATO…

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Further scrutiny on super guarantee compliance

Posted September 5, 2017 by North Advisory

Recently, the ATO announced that they will be putting further resources behind ensuring employers meet their superannuation guarantee obligations. This recent announcement comes before the…

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ATO focus on work-related car expenses

Posted August 25, 2017 by North Advisory

The ATO is warning taxpayers that they are paying close attention to claims for work-related car expenses this tax time. Assistant Commissioner, Kath Anderson, said…

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Events-based reporting for SMSFs

Posted August 23, 2017 by North Advisory

From 1 July 2017, all superannuation funds, including SMSFs, will be required to report Transfer Balance Cap (TBC) credits & debits to the Australian Taxation…

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Transfer Pricing & Safe Harbour Provisions

Posted August 22, 2017 by North Advisory

In this blog post we provide an overview of the following: 1. Transfer Pricing Rules 2. Simplified Transfer Pricing Documentation Requirements 3. 2016 International Dealings…

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NSW Office of State Revenue (OSR) renamed Revenue NSW

Posted August 21, 2017 by North Advisory

From 31 July, the NSW Office of State Revenue (OSR) and the State Debt Recovery Office (SDRO) are called Revenue NSW. All functions, administrative and…

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