Jan 2026 Round Up: Final ATO guidelines for PSI entities, key cases and Div 296 update
Автор: knowledgeshop
Загружено: 2026-01-29
Просмотров: 505
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This month, we focus on:
Part IVA & PSI – The ATO’s finalised guidance on Part IVA for companies and trusts that pass the PSI tests.
WFH Expenses – Key takeaways from the Applebee decision.
CGT – Clarity on determining the market value of shares when applying the $6m net asset value test from the Kilgour case.
Superannuation – More developments on the Div 296 tax for members with super fund balances over $3M.
Timestamps:
1:12 - Finalised ATO guideline on Part IVA and PSB
7:18 - PCG 2025/5 - Practical Takeaways
15:22 - WFH Expenses - Applebee decision
19:27 - Market value of shares for MNAV test - Kilgour case
23:31 - Div 296 tax - further developments
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