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BCCMA amendments: new BCCM form 14 (version 11) active NOW

  • Posted by Insight by Robert Lalor
  • Published Current as at 1 August 2013
Insights

As of 1 August 2013, a new version of the Body Corporate and Community Management Form 14 will come into force and the current Form 14 will be withdrawn.

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Gas ring in front of blue sky
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Dividend access share arrangements – stripping away the uncertainty

  • Posted by Insight by Ian Tindale
  • Published Current as at 1 August 2013
Insights

In July 2012, the Australian Taxation Office published Taxpayer Alert 2012/4, which highlighted the Commissioner’s view that the use of Dividend Access Shares (DAS) may infringe a number of the integrity measures contained within Part IVA of the Income Tax Assessment Act 1936 (Cth) (ITAA 1936).

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Stairwell in home
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QLD asbestos management compliance

  • Posted by Insight by Robert Lalor
  • Published Current as at 11 December 2012
Insights

High level government plans to make Australia asbestos free and reduce the burden of asbestos related disease has resulted in major legislative reform.

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Building with wavy architecture
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Draft tax ruling not to be forgotten!

  • Posted by Insight by Ian Tindale
  • Published Current as at 20 September 2012
Insights

Following our Redmail in June on the Commissioner’s draft ruling TR 2012/D1, we thought it timely to remind trustees that the ATO continues to explore the limits of what constitutes “income of the trust estate” in the context of Division 6 (ITAA 1936).

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Building and tree
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Building certificates of classification – know your obligations

  • Posted by Insight by Robert Lalor
  • Published Current as at 10 December 2009
Insights

A certification of classification is a document issued under the Building Act 1975 which states the classification of a building and describes the way in which the building can be used.

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