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Sladen Snippet – ATO gives guidance on how to commute pensions by 30 June 2017 for the transfer balance cap measure

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Sladen Snippet – ATO gives guidance on how to commute pensions by 30 June 2017 for the transfer balance cap measure

The Australian Taxation Office (ATO) has released Practical Compliance Guideline PCG 2017/5 which gives guidance as to how trustees of self managed superannuation funds (SMSFs) can commute pensions by 30 June 2017 in order to comply with the new transfer balance cap measure.

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Sladen Snippet - More flexible small business restructure rollover and new corporate tax cuts passed by Senate

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Sladen Snippet - More flexible small business restructure rollover and new corporate tax cuts passed by Senate

The Treasury Laws Amendment (Enterprise Tax Plan) Bill 2016 was recently passed by the Senate containing amendments to progressively reduce the corporate tax rate and increase the small business turnover thresholds for access to small business tax concessions.