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.

Anti-avoidance and Part IVA client letter (DOC)

Draft client letter that explains the key features of the general anti-avoidance provision, Part IVA in the Income Tax Assessment Act 1936.

Download
Dividend client letter (22 KB) - last updated Thursday, 30 June 2016

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.

Download
Employee share scheme client letter (26 KB) - last updated Wednesday, 6 July 2016

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

Download
Foreign employment income client letter (22 KB) - last updated Thursday, 30 June 2016

Draft client letter that explains the tax treatment towards foreign employment income.

Download
Taxation of trusts client letter (25 KB) - last updated Wednesday, 6 July 2016

Draft client letter that explains recent legislative developments in the taxation of trusts.

Download
Commercial debt forgiveness client letter (26 KB) - last updated Thursday, 30 June 2016

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

Download
GST property issues client letter (23 KB) - last updated Wednesday, 6 July 2016

Draft client letter that explains the application of the GST provisions to the supply of real property.

Download
Transfer pricing client letter (26 KB) - last updated Wednesday, 6 July 2016

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

Download
Loss recoupment letter (23 KB) - last updated Wednesday, 6 July 2016

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.

Download
Statement of Account Client Letter (14 KB)

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.

Download
R&D tax incentive client letter (26 KB) - last updated Wednesday, 6 July 2016

Draft client letter that explains the research and development tax credit regime.

Download
Residential rental properties standard letter (24 KB) - last updated Thursday, 30 June 2016

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.

Download
Salary packaging review standard letter (27 KB) - last updated Thursday, 30 June 2016

Draft client letter advising of benefit in reviewing salary packaging arrangements in light of the tax threshold changes.

Download
Sample terms of engagement letter, Australia (DOC) (62 KB) - last updated Friday, 19 June 2015

A guide to preparing an engagement letter. As per APES 305 'Terms of engagement', from 1 July 2008 all members in public practice are required to document and communicate the terms of engagement in an engagement document.

Download
Service entity client letter (26 KB) - last updated Thursday, 30 June 2016

Draft client letter explaining the ATO's position on service trusts and the potential impact on their arrangements.

Download
Small business framework letter (25 KB) - last updated Wednesday, 6 July 2016

Draft client letter that explains the small business tax concessions available to small business entities.

Download
Tax planning client letter (22 KB) - last updated Wednesday, 6 July 2016

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

Download
Withholding regime letter (17 KB) - last updated Thursday, 30 June 2016

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