September Newsletter Published 15.09.2021

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September 2021 Issue Covered

On the Road: How to Treat Work-related Travel and Living Away from Home Costs

  • Travel allowance versus living away from home allowance
  • SMSFs & property development Emerging risks
    – Engage an unrelated property developer
    – Undertake the development itself
    – Invest in an ungeared related unit trust or company
    – Through unrelated unit trusts
    – Collateral purposes
    – Related party loans/financial assistance
    – Operating standards
    – Limited recourse borrowing arrangement
    – In-house assets
    – Taxation
  • Claiming GST credits for employee reimbursements
  • Buying a new home before selling the old one: The ins and outs
  • Trust distributions to non‑residents
  • Stapling super: Reducing multiple accounts for employees

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