The non-arm's length income (NALI) provisions have been re-written to include situations where expenses of an SMSF are reduced in order to obtain a non-commercial benefit.

Downsizer contributions have been available to members of complying superannuation funds since 1 July 2018. From this date, a person aged 65 years or older will be able to make a contribution up to $300,000 from the proceeds of selling their main residence. A recent legislative amendment...

The majority of businesses are eligible to claim an outright deduction for the cost and installation of new assets.

Throughout the COVID-19 pandemic, the Victorian government has announced various assistance for businesses who are required to pay land tax or payroll tax.

In the 2021 Federal Budget, the government announced an intention to remove 'cessation of employment' as a deferred taxation point on employee share schemes (ESS).