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First Home Super Saver Scheme

Introduced to assist first home buyers, the First home super saver (FHSS) scheme allows individuals to save for their first home inside of their superannu…

Who Controls the Company?

Tax Ruling 2018/5 and the central management and control test of residency What’s the ruling and what’s it about? Tax Ruling 2018/5 (‘TR 2018/5’) relates…

Revenue Ruling No. DUT 047

As of 1 July 2018, new GST withholding rules apply in relation to the supply of new residential premises. These new rules require purchasers to remit GST…