This presentation covers:
- Tax Laws Amendment (Research and Development) Act 2011
- exposure draft - Small business tax law amendments
- Venturi v FCT - Failure of maximum net asset value test
- Mynott v FCT - Tax residency case
- Tax Laws Amendment (2011 Measures No. 7) Bill 2011
- changes to government guarantees for term deposits
- SMSF’s audit reports - Extension to timeframe
- Park V FCT - PSI
- Qantas Airways Ltd v FCT - GST on cancelled flights
- the Taxpayer v FCT - Existence of a share trading business.