Client substantiation letter and declaration (DOC)
Draft client letter and substantiation declaration to ensure clients retain original receipts and other documentation which can substantiate any deductions claimed for work, car and business travel expenses.

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 Australian Taxation Office's interpretation of the taxation treatment of dividends.

Employee share scheme client letter (DOC)
Draft client letter that explains the Employee Share Scheme (ESS) taxation rules.

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 outlines issues for trustees in exercising a discretion to distribute trust income.

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.

Statement of account client letter (DOC)
Draft client letter enclosing a statement of account (SOA) from the Australian Taxation Office.

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)
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, including substantiation checklist (DOC)
Draft client letter explaining the recent taxation changes and the effective tax planning opportunities available before year-end, as well as a checklist of records clients should bring with them when meeting with tax agents to prepare income tax returns.

TFN withholding regime letter (DOC)
Draft client letter that explains the TFN withholding regime for closely held trusts.