Blogs & Resources
31 August 2025
When not to apply the main residence exemption.
The main residence exemption is contained in Sub division 118-B of the Income Tax Assessment Act 1997. It is designed to ensure that any profits made n th…
28 August 2025
Importance of understanding your Affiliates for the Small Business Capital Gains Tax (CGT) Concessions.
24 August 2025
How is the maximum net asset value test calculated for the CGT Small Business Concessions?
This test is outlined under Section 152-15 of the Income Tax Assessment Act 1997. If just before the CGT event the sum of the following amount does not exc…
14 August 2025
How is the $2 million aggregated turnover test calculated for the CGT Small Business Concessions?
Section 152-10 (1AA) of the Income Tax Assessment Act 1997 states – you will be a Small Business Entity if your turnover is less than $2,000,000. &n…
30 July 2025
Basic conditions for a business to access the Small Business CGT Concessions and reduce their liability
24 July 2025
How to reduce your tax bill to NIL when selling your business.
The Small Business 15-Year CGT Exemption is the most generous of Australia’s four small business capital gains tax concessions. If you qualify, you can di…
30 June 2025
Happy New Year - 2026 New Year’s Resolutions. Goal Setting.
19 June 2025
Tax Planning – Review your Fixed Asset Register; Stock Ledger; Debtors Ledger
7 June 2025
Taxation Planning - Deferring capital gains events.
25 May 2025
Taxation Planning – Diverting Income
21 May 2025
Taxation Planning – 6 ways of increasing your business deductions.
15 May 2025
Taxation Planning – 8 ways to reduce your assessable income.
7 May 2025
Taxation Newsletter - May 2025
30 April 2025
Tax Planning Time.
Generally speaking tax planning is when a tax payer (whether it is an individual; trust; company; partnership or superannuation fund) organises its / their affa…
9 March 2025
Important Tax Update – Bendel’s case - Commissioner of Taxation v Bendel [2025] FCAFC 15 (19 February 2025).
20 February 2025
