SMSF trustees in Australia must comply with the sole purpose test and arm’s length rules. Understand related party risks, ATO expectations and potential tax consequences.
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Day: 3 March 2026
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Home-Based Business CGT Rules Australia – ATO Active Asset Test & Main Residence Exemption Explained
By Ken Burk
The ATO has clarified that limited home-based business use does not automatically qualify a property for small business CGT concessions. Understanding how the active asset test interacts with the main residence exemption is critical when selling your home in Australia.
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DPN Review: A Wake-Up Call for Business Owners on Personal Tax Risks in Australia
By Pat Mannix
Director Penalty Notices allow the ATO to pursue directors personally for unpaid PAYG, GST and super. Understand the risks, deadlines and protective steps in Australia.
