SCHOOL BUILDING FUND: NEW TAXATION RULING TR 2013/2

SCHOOL BUILDING FUND: NEW TAXATION RULING TR 2013/2

On 5 December 2011 the ATO released draft taxation ruling TR 2011/D5 – Income Tax: School or College Building Fund, inviting comments from the public.  The 2011 draft is now finalised with the release of  Taxation Ruling TR 2013/2 Income tax: school or college...
HAPPY 1ST BIRTHDAY TO THE PERSONAL PROPERTY SECURITIES REGISTER

HAPPY 1ST BIRTHDAY TO THE PERSONAL PROPERTY SECURITIES REGISTER

On 30 January 2012, a little over a year ago, the Personal Property Security Act 2009 (“the PPSA”) came into effect.  On that day, the ‘Personal Property Securities Register’ (“the PPSR”) was switched on for the first time to become the national ‘one stop shop’ for...
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