NTAA Practice Update - March 2022

  • Tax deductibility of COVID-19 test expenses

  • Super changes and full expensing 12-month extension now law

  • Keeping and maintaining SMSF records

  • SMSF – statistical overview from 2020 lodgments published

  • 12-month extension of the temporary loss carry-back measure

  • New shield against debt recovery proposed for small business

  • Small employers and STP – the ATO gets serious

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