BDO Quarterly Tax Update

02 December 2020

Joel Brown, Manager, Tax |
Pulin Desai , Associate Director, Tax |

This session covers recent key changes, topical news and developments in tax, specifically:

  • Instant asset write-off scheme
  • Loss carry back rules (including an example)
  • FCT v Healius [2020] – Importance of understanding your specific business model in determining whether expenditure has been made on revenue or capital account for tax purposes
  • Eichmann v FCT [2020] – Determining what is an ‘active asset’ for the purposes of small business CGT concessions
  • Working from home deductions
  • Payroll tax
  • Duty and land tax
  • Research & development and other grants

Download webinar slides