Recent and proposed tax changes client letter (DOC)
Draft client letter that sets out the proposed business tax changes from the 2016-17 Federal Budget and explains the new business restructure rollover relief.

Part IVA general anti-avoidance provisions client letter (DOC)
Draft client letter that explains the key features of the general anti-avoidance provisions contained in Part IVA of the Income Tax Assessment Act 1936

Dividend client letter (DOC)
Draft client letter that explains the changes in the Australian Taxation Office's interpretation of the taxation treatment of dividends, following the development of the law governing dividends under the Corporations Act 2011.

Employee share scheme client letter (DOC)
Draft client letter that explains changes introduced to the way employees are taxed in relation to interests granted under an Employee Share Scheme (ESS).

Foreign employment income client letter (DOC)
Draft client letter that explains the tax treatment towards foreign employment income.

Taxation of trusts client letter (DOC)
Draft client letter that explains recent legislative developments in the taxation of trusts.

Commercial debt forgiveness client letter (DOC)
Draft client letter that explains the commercial debt forgiveness provisions in Division 245 of the Income Tax Assessment Act 1997.

GST property issues client letter (DOC)
Draft client letter that explains the application of the GST provisions to the supply of real property.

Transfer pricing client letter (DOC)
Draft client letter explaining the specific disclosures which must be made when taxpayers undertake transactions with international related parties.

Recoupment of company tax losses client letter (DOC)
Draft client letter regarding loss recoupment tests for companies that have carried forward revenue losses and capital losses, being the continuity of ownership test and the same business test.

Statement of account client letter (DOC)
Draft client letter enclosing a statement of account (SOA) from the Australian Taxation Office and advising to pay this amount to avoid further general interest charges.

R&D tax incentive client letter (DOC)
Draft client letter that explains the research and development tax credit regime.

Residential rental properties standard letter (DOC)
Review of effective lives of assets for residential properties standard letter: draft client letter advising of the review and changes to the effective lives of various depreciating assets for residential properties.

Salary packaging review standard letter (DOC)
Draft client letter advising of benefit in reviewing salary packaging arrangements in light of the tax threshold changes.

Sample terms of engagement letter, Australia (DOC)
A guide to preparing an engagement letter. As per APES 305 Terms of engagement, all members in public practice are required to document and communicate the terms of engagement in an engagement document.

Service entity client letter (DOC)
Draft client letter explaining the ATO's position on service trusts and the potential impact on their arrangements.

Small business entity client letter (DOC)
Draft client letter that explains the small business tax concessions available to small business entities.

Tax planning client letter (DOC)
Draft client letter explaining the recent taxation changes and the effective tax planning opportunities available before year-end.

TFN withholding regime letter (DOC)
Draft client letter that explains the extension of the TFN withholding regime for closely held trusts from income years beginning 1 July 2010.