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Tread carefully

Article Abstract:

The changes afoot to superannuation regarding its concept and the penalties for failing to comply with the rules are described. The employers are expected by the federal government to pay superannuation for their employees as they go, rather than paying it in lumpsum.

Author: Mansell, Ken
Publisher: Institute of Chartered Accountants of Australia
Publication Name: CA Charter
Subject: Business
ISSN: 1446-4543
Year: 2003
Pensions, Employee benefits

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Plant or capital works

Article Abstract:

The Uniform Capital Allowance (UA) was introduced on 1 July 2001. Under the provisions of UCA, the factors that determine whether an item was accounted for as plant versus capital works have an ongoing relevance.

Author: Mansell, Ken
Publisher: Institute of Chartered Accountants of Australia
Publication Name: CA Charter
Subject: Business
ISSN: 1446-4543
Year: 2003
Accounting Methods, Accounting

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FInding the leaks

Article Abstract:

The Austrlian goods and services tax (GST) was launched in 2000. GST has had a significant impact on contra transactions, and barter exchanges.

Author: Mansell, Ken
Publisher: Institute of Chartered Accountants of Australia
Publication Name: CA Charter
Subject: Business
ISSN: 1446-4543
Year: 2003
Taxation

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Subjects list: Australia, Laws, regulations and rules, Government regulation, Analysis
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