Tax Talks

431 | PSI in PCG 2024/D2

The four PSB tests no longer protect PSI from the PSI rules. Instead, PCG 2024/D2 drags Part IVA back onto the stage.

430 | Test Individual in a Family Trust Election

When you look at family trusts, everything rotates around the Test Individual. They are the stick in the sand.

429 | FTE Questions

When you work with private clients the question of a Family Trust Election almost always comes up. But you need to be careful. A family trust election can be dangerous and cost you a lot of tax, ie. Family Trust Distribution Tax. Unlike normal income tax, the amendment periods don’t apply to Family Trust Distribution Tax, so the ATO can still hit your client decades later with FTDT. Hence, it is really important to get Family Trust Elections right.

428 | NDIS Registration Part 2

This is part 2 of our talk about NDIS registration with Astrid Rivalland and Helen Young of LegalVision in Sydney. Please listen first to part 1 in episode 427.

427 | NDIS Registration Part 1

Your NDIS registration can indirectly influence your GST exemption.  Hence, this episode about the ins and outs of NDIS registrations.

426 | Charitable Sub-fund Arrangements

In this final episode of our three-part mini-series about charities, we discuss Charitable Sub-Fund Arrangements with Darren Fittler of Gilbert + Tobin in Sydney, Melbourne and Perth.

425 | PAF v PuAF

PAF v PuAF - what is the difference between the two?

424 | How to Structure a Charity

As accountants, we work with individuals, companies, trusts partnerships and any combination of those. That is what we are familiar with. 

But if a client came to you to set up a charity, would you know how to structure this? 

423 | Identity Verification

Identity verification of clients is strongly recommended by the TPB, but not yet mandatory.

422 | Employee Share Option Plans (ESOP)

Employee Share Option Plans - or ESOPs - give you an option to receive a share. That option might vest in the future, or it might not. Hence, taxation occurs only at the vesting point. Or in other words: The taxation point is at the point of vesting.