Fact Sheets
Accru’s fact sheets address common client queries. Download the pdfs below or contact us if you would like assistance with any of these issues.
Superannuation & Wealth
Basic Pension Rules
Covers preservation age, minimum and maximum pension withdrawals, and PAYG and tax rules - as at July 2022.
DownloadSuperannuation Contributions
Covers caps, rules, offsets and government super contributions - as at July 2022.
DownloadAsset Test and Aged Pensions
Covers preservation age, minimum and maximum pension withdrawals, and PAYG and tax rules - as at June 2021.
DownloadSuperStream
A guide to SuperStream, which is a government reform designed to improve the efficiency for money and data flows around the superannuation system - as at July 2021.
DownloadSMSF Investment Collectibles
All self-managed super fund (SMSF) investments in collectables and personal use assets must comply with the rules in the regulations - as at July 2021
DownloadGovernment Grants & Assistance
First Home Buyers
This fact sheet provides a quick reference to entitlements you may be eligible for - as at July 2021.
DownloadNation Innovation & Science Agenda (NISA)
Overview of the key National Innovation & Science Agenda (NISA) reforms expected to assist enterprise and investors - as at July 2022.
DownloadExport Market Development Grant
This fact sheet provides an overview of the Export Market Development Grant, a government financial assistance program for current and future exporters - as at July 2022
DownloadNSW Government Minimum Viable Product Grant
This fact sheet provides an overview of the Minimum Viable Product Grant, a NSW government grant for pre-revenue start up businesses - as at July 2022.
DownloadFederal Government Grants
This fact sheet provides an overview of the tax incentives and grants to businesses aimed at supporting research, innovation and export - as at July 2022.
DownloadTax & International Business
Taxation of Employment Payments
Covers the taxation of Australian employment payments including termination payments, preservation age, death benefits - as at June 2021.
DownloadSocial security insurances for expat employees
This fact sheet provides a summary of the types of insurance and their tax status for expatriates working in Australia - as at July 2022.
DownloadBuying Property in Australia
Guide to the tax impacts for non-resident foreign investors who are buying property in Australia – as at July 2020.
DownloadStarting a business in Australia
What are the minimum requirements to start a business in Australia for business registration, tax, accounting & audit - as at June 2022.
DownloadHome Office Deductions
Many of us now do some work from home, even if we have a full-time job elsewhere. The good news is tax deductions are available for this - as at January 2021.
DownloadCapital Gains Tax when selling your business: How to ensure maximum net worth
Advice and key considerations for effective planning upon sale of your business - as at July 2019.
DownloadExpanding Access to SBE Tax Concessions
An overview of tax concessions applicable to small businesses in Australia - as at July 2019.
DownloadSection 100A ITAA 1936
This fact sheet explains key terms and rules for Section 100A - as at March 2023
DownloadRisk & Assurance
How Data Analytics Works
This fact sheet details the importance of data analytics software and ways it can be incorporated into the financial statement audit process, payroll data and credit card expenditure, among other ways - as at July 2021.
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