We've released draft Taxation Ruling TR 2021/D3 to help companies understand if their research and development (R&D) expenses satisfy the ‘at risk’ rule for claiming the R&D tax incentive. Feedback

Your Future, Your Super reforms recently passed, including the best financial interests duty (BFID). Go to Source Author: Australian Taxation Office

Provide an overseas travel notification and report your worldwide income to ATO if you have a Higher Education Loan Program (HELP), VET Student Loan (VSL) or Trade Support Loan (TSL). Go

The ATO's podcast Tax inVoice is the easy way to keep updated about the latest tax and super information and how you can meet your obligations. Go to Source Author: Australian Taxation

Findings from our Top 500 tax performance program will help Australia's wealthiest, or closely controlled groups, improve the effectiveness of their tax governance frameworks, processes and procedures. Go to Source Author: Australian

About the Top 500 private groups tax performance program. This program is a key element of the Tax Avoidance Taskforce. Go to Source Author: Australian Taxation Office

These guidelines aim to help you understand what is required for Single Touch Payroll (STP) Phase 2 reporting through your STP Phase 2 enabled software. Go to Source Author: Australian Taxation Office

A reminder that the compliance date for SMSF in-house audit independence requirements is 1 July 2021. Go to Source Author: Australian Taxation Office

The superannuation general transfer balance cap will be indexed on 1 July 2021 and individuals will be able to view their personal transfer balance cap online from 5 July 2021. Go

We have published a new version of the self-managed super fund independent auditor's report that must be used for audits completed after 1 July 2021. Go to Source Author: Australian Taxation Office