The ATO says some employers have been incorrectly including compulsory super amounts as reportable employer super contributions on their employees’ payment summaries.

The ATO has announced that it expects to implement, later this year, a new self-managed super fund member verification process.

The ATO has reminded taxpayers that increased data-matching and benchmarking will be used to identify businesses participating in the cash economy.

The Administrative Appeals Tribunal has found a taxpayer was not carrying on a share trading business but rather it held he was a share investor.

The Administrative Appeals Tribunal has found it did not have the jurisdiction to review a decision of the Commissioner who had refused to disregard (or reallocate) excess super contributions made by two taxpayers.

The Administrative Appeals Tribunal has denied a claimed deduction for motor vehicle travel expenses incurred by an Australian Defence Force soldier in transporting a kit from home to barracks.

The ATO has issued a draft determination which deals with the timing of payment by cheque.