CGT discount options include a return to the pre-Howard era

The federal government is considering the option of returning to the much less generous arrangement of the Keating era to ...
Tax Guru

Section 37 Relief Granted Because Payment Was Not Hit by Pre-2015 CSR Bar

The ruling clarifies that CSR-related disallowance under Section 37(1) applies only from AY 2015-16 onwards. For earlier years, expenses with a business nexus remain ...