Simplifying the Individual Residency Rules (Budget 2021 Alert)
The Government will replace the existing tests for tax residency of individuals with a primary “bright…
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The Government will replace the existing tests for tax residency of individuals with a primary “bright…
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The Government will extend the temporary full expensing measure until 30 June 2023. It was otherwise…
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The Government will extend for one year the temporary loss carry-back measure that was implemented following…
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The Budget includes removing the cessation of employment taxing point for tax-deferred Employee Share…
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There are generous tax incentives currently available which are designed to attract and encourage investment…
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The tax law will be amended according to the Budget to allow taxpayers to self-assess the effective…
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