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Division 293 Tax – Will You Be Caught?
If you’re a high income earner, you may soon be asked to pay an extra 15% tax on the amount of concessional contributions that exceed the $250,000 threshold. What is Division 293 tax? Division 293 tax is an additional 15% tax that is payable when your income and...
A Fine Line Between Property Development And “Merely Realising An Asset”
There can often be a fine line between whether a person is carrying on property development activities or is “merely realising an asset”. For example, it may not be clear whether the extent of a person’s development activity in respect of, say, subdividing his or her...
CGT Main Residence Exemption Concessions Are Very Useful
Probably the most overlooked reason for the housing affordability crisis in Australia at the moment is the capital gains tax (CGT) exemption for a person’s home itself. But not this alone. Rather, it is probably the exemption in conjunction with all the various...
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