John Morgan is a tax specialist lawyer of more than three decades experience now practicing at the Victorian Bar - w: www.FJMtax.com e: f.john.morgan@vicbar.com.au

Monthly PAYG payers – Simpler (additional) method registered – first two months based on 1/3rd of last quarter with wash up payment to finish [1]

The ATO has made a determination (registered on Thur 7.11.2013) which provides certain monthly PAYG instalment payers with an additional and simplified method of working out the amount of monthly instalment liabilities in accordance with the Taxation Administration Act 1953. The ATO noted that during consultation of the proposed changes to introduce monthly PAYG instalments…

*Government starts plan for small business and family enterprise ombudsman [86]

The Minister for Small Business has announced that the Government has commenced outlining some of its plans to transform the Federal Small Business Commissioner’s role. Mr Billson said the Coalition wants to create a single entry point for small business “to access Federal small business programmes and support, to contribute to making Commonwealth laws and…

Re Woolworths Ltd and CEO of Customs – Customs: “Ripsticks” are dutiable caster boards (not exempt ‘skateboards’ or ‘snakeboards’) [84]

The AAT has affirmed the CEO of Customs’ decision refusing to apply a tariff concession order to goods (“Ripsticks”) imported by a taxpayer. On 26 June 2009, the taxpayer requested a Tariff Advice for goods described as “Ripstick” Caster Boards. On 15 July 2009, the CEO of Customs decided the Ripsticks did not satisfy the terms of Tariff Concession…

*Reform R&D tax systems to help young firms and boost innovation, says OECD [83]

According to the OECD, reforming tax incentives to encourage businesses to invest in research and development (R&D) would give countries a better return on their investment and support young innovative firms that play a crucial role in job creation. In its latest report, entitled Supporting Investment in Knowledge Capital, Growth and Innovation, the OECD said…