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[av_heading heading=’The News Brief_20200624′ tag=’h1′ link_apply=” link=’manually,http://’ link_target=” style=’blockquote modern-quote modern-centered’ size=’6vw’ subheading_active=’subheading_below’ subheading_size=’20’ margin=’0′ margin_sync=’true’ padding=’0′ color=’custom-color-heading’ custom_font=’#000000′ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” av-medium-font-size=” av-small-font-size=” av-mini-font-size=” av_uid=’av-kbsilto8′ custom_class=” admin_preview_bg=’rgb(34, 34, 34)’][/av_heading]

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[av_heading heading=’Westpac issues market outlook – June 2020′ tag=’h1′ link_apply=” link=’manually,http://’ link_target=” style=” size=” subheading_active=” subheading_size=’15’ margin=” margin_sync=’true’ padding=’10’ color=” custom_font=” av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” av-medium-font-size=” av-small-font-size=” av-mini-font-size=” av_uid=’av-kbsi7wyj’ custom_class=” admin_preview_bg=”][/av_heading]

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The COVID–19 pandemic that punched a hole in economic activity in the first half of 2020 continues to be brought under control in key jurisdictions, allowing for a relaxation in restrictions and setting the scene for a rebound. The market’s ‘risk on’ move has gathered more convincing momentum over the last month, propelled by positive news around the virus and abundant liquidity flowing from central banks. 

Australia: The Australian economy is now in recession for the first time since 1991, impacted by the global pandemic. The labour market fallout has been dramatic, with employment down 4.6% in April alone. The positive is the success in containing the spread of the virus, leading to some restrictions being eased earlier than anticipated. In light of that, we have upgraded our 2020 forecast, to –4% from –5%, with the rebound to emerge in the September quarter. For 2021 and beyond, the risk is that the recovery path is lacklustre. Growth will be constrained by a number of headwinds: ongoing fragilities, notably weak wages growth; and legacies, from the pandemic and the recession – with business investment spending likely to take some time to heal.

Coronavirus, a global snapshot: Trans–Tasman nations remain world leaders, and New Zealand has momentously eliminated COVID–19 from its shores. East Asia and Europe’s majors have shown no sign of a ‘second wave’ as they continue to reopen their economies, but the US is still struggling to stem the spread. Meanwhile, Brazil has emerged as a pandemic hotbed, highlighting the disparity between nations who have controlled the virus, and those who have not.

Commodities: The robust recovery of economic activity in China, the significant central bank liquidity operations with a related surge in equity markets, a weakening of the US dollar, and the re–opening of economies around the world have added up to a significant boon for commodity markets. As such we have revised our forecasts, the most significant change being to iron ore with the December 2020 price lifted to $90/t from US$65/t and the end 2021 price to US$87/t from US$67/t.

Global FX markets: A material turn in the US dollar story looks to be at hand. Having sustained a historically–high level in recent months as COVID–19 fears peaked, the US dollar (on a DXY basis) has since fallen away as risk appetite has returned. Euro looks set to be the prime beneficiary amongst the majors, with Sterling and Yen both still mired by economic dysfunction. Asian currencies, especially China’s Renminbi, will experience a strong gain in contrast, particularly as trade tensions abate in 2021.

New Zealand: With COVID–19 restrictions having been rolled back, activity is recovering in some parts of the economy. Notably, some indicators are signalling that thedownturn in activity might not be as severe as we or the New Zealand Government had feared. Even so, New Zealand is still in a deep recession, and further fiscal and monetary support will be required. 

United States: Market sentiment is bullish on US recovery – a striking contrast to the underlying state of the economy. Despite a big surprise from employment in May, the US labour market has never been weaker. A string of strong gains is necessary to reverse the status quo, but this is highly unlikely on the data and circumstances to hand. While our growth forecasts have been revised up, this is more about the timing of re–opening than the economy’s sustainable growth capacity.

China: While most of the world has been struggling to contain the virus, China has shown it has not only completed its initial recovery by bringing production back to near normal levels, but is also now keenly focused on the next step: renewing the investment pipeline in pursuit of new growth opportunities and sustained economic development. The modest stimulus afforded at the 2020 NPC should be read as a vote of confidence in their economy, not that policy’s capacity is limited.

Europe: The economic consequences of COVID–19 are becoming clearer for Europe. While the labour market has shown resilience, thanks in large part because of Government support, GDP was hit hard in the March quarter even though the lockdowns only affected the very end of the quarter. The big positive for Europe is that not only is the ECB willing to do any and all that is necessary, but increasingly we are seeing fiscal authorities set aside their differences in pursuit of a robust, broad recovery.
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[av_heading heading=’3,000 JobKeeper rort tip-offs received by ATO’ tag=’h1′ link_apply=” link=’manually,http://’ link_target=” style=” size=” subheading_active=” subheading_size=’15’ margin=” margin_sync=’true’ padding=’10’ color=” custom_font=” av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” av-medium-font-size=” av-small-font-size=” av-mini-font-size=” av_uid=’av-kbsi96su’ custom_class=” admin_preview_bg=”][/av_heading]

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Australian Tax Office has received more than 3,000 anonymous tip-offs about potential JobKeeper rorts and is now reviewing claims Australia-wide even though many businesses in the country are relieved as JobKeeper payments roll out. 

Obviously, dodgy businesses should be concerned about a review, while legitimate businesses also shouldn’t get complacent about facing a possible audit. If the evidence supporting your JobKeeper claim is poor or non-existent, the claim might be delayed or even cancelled.

Be prepared

The starting point for any business enjoying JobKeeper is to have an “audit ready” file on hand in case the ATO comes knocking. The file should go over all the steps and mark off each decision you made and why you made it.   

Simply looking at your accounting software and seeing a 30% reduction from one year to the next is not enough to enjoy a claim. If you have seen a fall in revenue you should print your accounting reports to show that your turnover has fallen.  Numbers can change in a business’s accounting program for a lot of strange reasons, and under no circumstances should a business owner be staring at their accounting reports in front of an ATO auditor with reports indicating you did not suffer the 30% reduction in revenue. 

Save the data

If your accounting software tracks every change you have an advantage. Dodgy operators will be changing the dates of invoices to manipulate data, and software often tracks every change. So if you can show that the invoices and money trail in your business has not been manipulated, you have a strong starting position with the Tax Office.

Look at your business specifically

Some staff are not eligible to claim JobKeeper. They might not have the correct visa, have started recently or they are holding two jobs. If your business has deliberately excluded some of your people from a JobKeeper claim you need to record why they were excluded, because if you miss even one person who is legitimately entitled to a JobKeeper payment, your entire claim for that fortnight fails.  

Not all businesses have suffered due to COVID-19. Some have kept on going strong, some are doing OK but not hitting forecast growth targets, and some businesses have had a fall in turnover and then bounced back. If your reported numbers to the ATO have had a big fall and then a big rise straight away it can look suspicious – an outsider might think you just delayed invoices so you qualified for JobKeeper. So the audit file should have reasons why the business turnover came back quickly. It might just be that you had a large sale in April that was delayed five weeks for reasons beyond your control. If that was the case: retain email correspondence about the delay for the invoicing.

Who the ATO will look at is not yet clear, however it has indicated that some industries are less impacted from COVID-19 than others. For example, the business revenue from an aged-care facility would likely have a lower impact from COVID-19 than the revenue from a pub.  

Where a business is in an industry that is typically not experiencing a downturn from the pandemic, and that business makes a claim, that business has a high chance of being reviewed.

If you diligently prepared the application for JobKeeper and you keep ongoing evidence about the claim every month, a JobKeeper review should not be a major cause of concern. However it is reasonable to expect that such a large amount of money from the government will come with checks and balances – so getting on the front foot and preparing for an audit is good business practice.
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[av_heading heading=’Australians who withdrew super early without meeting the eligibility may face a fine’ tag=’h1′ link_apply=” link=’manually,http://’ link_target=” style=” size=” subheading_active=” subheading_size=’15’ margin=” margin_sync=’true’ padding=’10’ color=” custom_font=” av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” av-medium-font-size=” av-small-font-size=” av-mini-font-size=” av_uid=’av-kbsib5fw’ custom_class=” admin_preview_bg=”][/av_heading]

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The federal government announced Australians financially hit by coronavirus would be able to access up to $20,000 of their super over the coming two years. 

Treasury estimated 1.5 million Australians would access their super early, but 2 million have already dipped in.

To be eligible, Australian and New Zealand citizens need to have become unemployed, be receiving the JobSeeker payment or other benefit like Youth Allowance or a parenting payment, or have seen their working hours reduced by at least 20 per cent. Sole traders whose turnover fell by 20 per cent or more were also eligible. 

The Australian Taxation Office (ATO) has revealed it will investigate Australians who dipped into their nest egg despite not being eligible. In instances where applicants can be seen to have deliberately duped the ATO, fines of up to $12,000 may be issued, leaving them worse off than they began. In an updated fact sheet on the ATO website, the office said it has seen some examples where Australians are doing “the wrong thing”. 

The ATO said Australians who ask for the cash but who haven’t taken a pay cut will be on its watch-list, along with those who are “artificially” arranging their affairs to meet the eligibility criteria. 

Additionally, those who make false statements will be scrutinised, as will those who are attempting to withdraw and re-contribute the super for a tax advantage. 

“If you are unable to demonstrate your eligibility when we ask for evidence, we may revoke the determination that we issued in respect to your application. This means the amount paid to you under Covid-19 early release of super will become assessable income [and]need to be included in your tax return and you will pay tax on the released amount,” the ATO said.
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[av_heading heading=’Will the new accounting standard applied from 1 July 2021 impact your SMSFs?’ tag=’h1′ link_apply=” link=’manually,http://’ link_target=” style=” size=” subheading_active=” subheading_size=’15’ margin=” margin_sync=’true’ padding=’10’ color=” custom_font=” av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” av-medium-font-size=” av-small-font-size=” av-mini-font-size=” av_uid=’av-kbsid1r1′ custom_class=” admin_preview_bg=”][/av_heading]

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A new amended accounting standard has been released by the Australian Accounting Standards Board (AASB). AASB 2020-2 will come into effect from 1 July 2021.

This will change the reporting requirements of certain for-profit private sector entities which will no longer be able to self-assess financial reporting requirements and prepare special purpose financial statements (SPFS) if their trust deeds were created or amended on or after 1 July 2021 and require preparation of financial statements that comply with Australian Accounting Standards (AAS).

These entities will now need to prepare, as a minimum, Tier 2 general purpose financial statements (GPFS) that comply with all recognition and measurement requirements in AAS and minimum simplified disclosures.

This change means new SMSFs that are set up after 1 July 2021 and wish to prepare SPFS will need to ensure they don’t have a clause in their trust deeds that require their financial statements be prepared in accordance with the AAS. Similarly, existing SMSFs that intend to change their trust deed after 1 July 2021 should remove such a clause if they wish to continue preparing SPFS.

Most SMSF trust deeds refer to the financial statements being prepared in accordance with the super laws and do not refer to the AAS so this should not become an issue for the majority of SMSFs.

The AASB have published a key facts document which explains the impacts of AASB 2020-2 and this will assist the industry navigate any impacts of the new financial reporting requirements.
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Sources: Westpac, SmartCompany, Business Insider, Yahoo!Finance and ATO.
Disclaimer: This is general information only and is subject to change at any time. Your complete financial situation will need to be assessed before acceptance of any proposal or product. The Content provided herein has been prepared for informational purposes only. The Content does not constitute tax, legal or accounting advice and should not be relied upon as such. You should seek tax, legal or accounting advice before acting or relying on any Content.

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