389 | TR 98/4 Situations 4 and 5

TR 98/4 situations 4 and 5  are about non-arm's length income and arrangements.

388 | TR 98/4 Child Maintenance Trust Arrangements

TR 98/4 is about child maintenance trust arrangements. It lists five scenarios where the CMT does not qualify for excepted income.

387 B | Child Maintenance Trust Income

Child maintenance trust income - this is the second part of our interview about the excepted income in child maintenance trusts.

387 A | CMT Excepted Income

CMT excepted income is what a child maintenance trust is all about. If you don't have excepted income, then there is little point in having a CMT.

386 | System of Agreement

A system of agreement wraps around an electronic signature. A signature never exists alone floating in space.

385 | Simplified Transfer Pricing Record Keeping

You have seven options to qualify for the simplified transfer pricing record keeping as outlined in PCG 2017/2. 

384 | Transfer Pricing

Transfer pricing is an issue whenever you deal with an associated entity overseas.

Pipeline Walk Through with Taxopedia

383 | Pipeline Walk Through with Taxopedia

This pipeline walk-through with Taxopedia will give you ideas and food for thought.

382 | Small Business Litigation Funding

Small business litigation funding sounds great but the devil is in the detail. There will be a substantial funding gap. Who pays that gap?

bitcoin is not a currency

381 | Bitcoin is Not a Currency

Bitcoin is not a currency - at least that is what the AAT says in Seribu Pty Ltd v CoT in 2020.

380 | In the Black Accounting

'In the Black accounting' covers the final three concepts in the book 'In the Black'.

379 | In the Black Production

'In the Black Production' covers the production concepts in the book 'In the Black'.

378 | In the Black Marketing

'In the Black Marketing' - the title of this episode - covers the medium and long-term marketing principles outlined in Allen Bostrom's book 'In the Black".

377 | Nothing Happens Until There is a Sale

Nothing happens until there is a sale’. That is the first concept in Roger Knecht’s book ‘In the Black”. 

376 | Non-Commercial Loss Provisions for Partnerships

The non-commercial loss provisions for partnerships use the same rules as for sole traders. But then there are a few additional rules.

375 | Late Payment of Super

Late payment of super has always been a problem but now with Single Touch Payroll, it has become a much bigger problem.

374 | Registered Share Capital

Registered share capital can be paid or unpaid. Does it matter which one it is?

373 | Child Support Subpoena

A child support subpoena issued by the child support agency or the court poses a risk for the paying parent.

372 | PSI in Child Support Assessments

PSI in child support assessments is tricky. Even when you pass the PSI rules and have a PSB, the agency can override this.

371 | 4P Framework

The 4P framework is a helpful tool to work out how to grow your accounting practice.