Practice Update January/February 2021
Practice Update January/February 2021 covers following points:
- New measures applying from 1 January 2021
- SMSF related party rental income deferrals due to COVID-19
- ATO data-matching programs
- Shortcut rate for claiming home office expenses extended
- AAT decision on JobKeeper and backdated ABNs
- JobMaker Hiring Credit scheme: Claims open from 1 February 2021
- Cash payment limit Bill shelved