A QUICK OVERVIEW Basically SG payments are made on Ordinary Time Earnings (OTE) – just...
Limited recourse borrowing arrangements (LRBA) ATO Safe Harbour Terms (if you or a related entity...
On 27 September 2016 the Government changed their mind again and released further draft legislation...
Did you know that if you sell a property worth $2m or more after 30...
Trust Deeds I recently went to an SMSF Seminar where trust deeds were discussed and...
You’re a retail business. You buy something at a specific price, then you sell it...
On Sunday 26 June, just six days before the federal election, the ALP’s Shadow...
The world that we are living in has become a constant overload of information; a...
Taxpayers who are registered for GST must report their tax obligations to the ATO on...
If you are feeling a little battered and bruised from the announced changes in the...
The government has proposed that an individual may only have a balance of $1.6 million...
Does your SMSF own artwork, antiques, coins or other collectables ? Were any of...
Latest News
Official Statement – New ATO correspondence system
Optima Partners has recently introduced a new system to manage ATO correspondence for our registered...
How to set up a self-managed super fund (SMSF)
A self-managed super fund (SMSF) can provide flexibility, investment choice and potential tax benefits for...
Peak bodies declare support for removal of red tape
Federal Treasurer Jim Chalmers announced on September 24, 2025 that the government is looking at...
Succession planning: a comprehensive guide
Succession planning is a key component of a successful business strategy. It is a crucial...
Key Dates – October 2025
21 October: Lodge and pay September monthly activity statement. 28 October: Lodge and pay Q1,...
Debt enforcement, payday super headline ATO’s 2025-26 plan
The Australian Taxation Office (ATO) has released its 2025-26 corporate plan, outlining key priorities, challenges...
Official Statement – Phishing attempts
We are aware that some clients have recently been receiving fraudulent emails and phishing attempts...
Effective strategies for debtor management
Debtor management is a key component of long-term business success. Poor debtor management can quickly...
Choosing the Best Client Accounting Software for Your Business
Good client accounting software is essential for business growth and improvement. The right software will...
Key Dates – September 2025
September 21: Lodge and pay August monthly activity statement. September 30: Lodge PAYG withholding payment summary...
Perth Chartered Accountant | Tax Accountants CPA
