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19/06/2020Rates - businessThis page outlines the changes to fuel tax credit rates for business, and provides links to the rates for each financial year.
19/06/2020SMSF independent auditor's reportInformation on the new version of the self-managed super fund (SMSF) independent auditor's report (IAR) including for the impact of COVID-19 in 2019–20 and 2020–21.
19/06/2020Top 1,000 assurance reviewsYou may be contacted as we start our Top 1,000 GST assurance review and Next actions programs.
18/06/2020Apportionment of PRRT deductible expenditureThe petroleum resource rent tax (PRRT) law allows for the apportionment of a payment to work out the extent that it is deductible expenditure.
18/06/2020Apportionment of PRRT payments for procured servicesProvides information on apportioning payments for petroleum resource rent tax (PRRT) which are made to procure services from related and unrelated entities.
18/06/2020Cash flow management webinarJoin AusIndustry’s webinar on cash flow management for small business.
18/06/2020Combining PRRT projectsTaxpayers who hold an interest in two or more petroleum projects can apply to the Resources Minister for approval to combine them and treat them as a single project for petroleum resource rent tax (PRRT) purposes. Criteria apply.
18/06/2020How to work out PRRTInformation on how an entity calculates the petroleum resource rent tax (PRRT) liability for a project.
18/06/2020Large business JobKeeper complianceWe help large businesses access JobKeeper, but commit to detecting and dealing with those who access it inappropriately. Our targeted compliance program focuses on the decline in turnover test.
18/06/2020PRRT conceptsDefinitions of key petroleum resource rent tax (PRRT) concepts.
18/06/2020PRRT entitiesPetroleum resource rent tax (PRRT) affects any entity that has an interest in an offshore exploration permit, retention lease or production licence, the North West Shelf project or Bass Strait project.
18/06/2020PRRT record keepingAn entity that has an interest in an exploration permit, retention lease or petroleum project needs to keep records of its petroleum resource rent tax (PRRT) affairs.
18/06/2020PRRT risksPetroleum resource rent tax (PRRT) risks associated with assessable receipts, deductible expenditure, transferred exploration expenditure, governance and record keeping.
18/06/2020Paid a tradie or other contractor to help you?You might need to lodge a TPAR; save time and check now.
18/06/2020Paying your eligible employeesYou must pay your eligible employees the minimum amount of $1,500 in each fortnight.
18/06/2020Record keeping for PRRTMaintaining detailed records of all relevant transactions and other acts will ensure that taxpayers can claim all their deductions and not pay more petroleum resource rent tax (PRRT) than they need to.
18/06/2020Transfers of PRRT exploration expenditureIn certain circumstances, entities can transfer exploration expenditure from one project to reduce the petroleum resource rent tax (PRRT) liability of another project.
18/06/2020Transfers of interests in petroleum titlesExplains the effects of transferring interests in petroleum titles including transfer of a whole interest and a partial interest.
17/06/2020Advice under development - capital gains tax issuesWe are developing advice and guidance on the following capital gains tax issues.
17/06/2020Advice under development - not-for-profit sector issuesWe are developing advice and guidance on the following not-for-profit sector issues.
17/06/2020Advice under development - superannuation issuesWe are developing advice and guidance on the following superannuation issues.
17/06/2020Auditor-actuary contravention report instructionsInstructions to complete the Auditor/actuary contravention report (ACR) (NAT 11239). The addendum has instructions for 2019–20 and 2020–21 for the impact of COVID-19.
17/06/2020Exercise of the Commissioner's discretionInformation about applying for the Commissioner's discretion to receive an extension in time for the JobKeeper payment application.
17/06/2020Partnerships, trusts and companiesATO information about the JobKeeper business participation entitlement that may apply to other entities (such as partnerships, trusts and companies).
16/06/2020JobKeeper Payment enrolments still openYou can still enrol eligible employees for the JobKeeper Payment.
16/06/2020Local file/master file 2020A detailed description about the design and requirements of the local file and master file for 2020 under the Country-by-Country reporting regime for entities who submit files to ATO.
16/06/2020Preparing for additional cash flow boostsAdditional cash flow boosts available to eligible employers from 1 July.
16/06/2020Set yourself up for a smoother tax timeThe ATO is advising people on some simple things taxpayers can do now to ensure they can lodge their tax return quickly, securely, and smoothly.
15/06/2020Alcohol exciseExcise duty is a tax on alcohol products (exciseable goods) produced or manufactured in Australia. If you manufacture or store excisable goods you must hold an appropriate excise licence, and report to us and pay duty on goods delivered into the Australian domestic market.
15/06/2020Change of delivery time for SBSCH contributions messagesFrom Wednesday 8 July we are changing the delivery time of Small Business Super Clearing House (SBSCH) contributions messages. Find out more.