An overview of the significant global entity (SGE) concept and associated legislative measures for income years commencing prior to 1 July 2019.
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Author: Australian Taxation Office
Notification to funds providing information about the end of year shutdown and program closures for COVID-19 early release of super.
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Author: Australian Taxation Office
Small businesses have access to a range of tax concessions. This page summarises the latest changes to concessions available to small businesses.
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Author: Australian Taxation Office
Temporary measures and tax incentives have been introduced to support businesses through the economic impacts of COVID-19 for 2020–21 and 2021–22.
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Author: Australian Taxation Office
Law Companion Ruling (LCR) 2020/3 provides technical guidance on key concepts relating to sovereign immunity and the ‘superannuation fund for foreign residents’ withholding tax exemption.
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Author: Australian Taxation Office
The October 2020 ATO impersonation scam report provides a snapshot of the scam intelligence we received and the mitigation strategies we employed.
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Author: Australian Taxation Office