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

*ACNC replacement – options paper released [53]

The Department of Social Services (DSS) has released an Options Paper, Australia’s Charities and Not-for-profits to seek feedback from charities and interested parties on the proposed replacement options for the Australian Charities and Not-for-profits Commission (ACNC). The Government intends that regulatory functions previously transferred to the ACNC from the ATO and ASIC will return to…

Senate committee recommends carbon tax repeal Bills be passed, but tax cuts repeal Bill defeated [48]

The Senate Environment and Communications Legislation Committee report on the Clean Energy Legislation (Carbon Tax Repeal) Bill 2013 [No 2] and associated Bills was tabled on Tue 8.7.2014. The Committee majority recommended the Bills be passed by the Senate. The Labor and Greens Senators issued dissenting reports. However, one of the Bills in the package…

Retirement income products and regulation: Govt discussion paper released [46]

The Government Mon 21.7.2014, release a discussion paper, Review of retirement income stream regulation, to investigate the regulatory barriers for retirement income stream products. The discussion paper also considers extending concessional tax treatment to facilitate deferred lifetime annuities (DLA) and the minimum annual payment amounts for account-based pensions. The Acting Assistant Treasurer said that the…

SMSF auditor registration fees increased by $3 from 1 July 2014 to $103 and the SMSF Annual Statement goes up $1 to $51 [43]

ASIC has announced a $3 increase in the SMSF auditor registration and competency exam fees, as well as a id=”mce_marker” increase in the lodgment of an SMSF auditor annual statement. From 1 July 2014, the SMSF auditor registration is id=”mce_marker”03, SMSF auditor competency exam (id=”mce_marker”03) and SMSF auditor annual statement ($51). Approved SMSF auditors must be registered…