Equipping professional accountants for sustainability
The International Federation of Accountants has developed a concise resource to guide accounting professionals and...
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The ATO has released draft guidance around the application of deducting expenses associated with vacant land along with its compliance approach application for various situations.
Draft Taxation Ruling TR 2021/D5 sets out the ATO’s preliminary view on various aspects of the vacant land expenses rules in section 26-102 of ITAA 1997.
Read more at SMSF Adviser.