Launch of our video platform

We have recently been working through a range of education and information videos to support our partners or to give you some understanding of the issues that arise in the management of taxation or restructure issues. Understanding that some of the issues that arise are complicated and need further explanation, each video tries to cover […]

Basics of Debt Collection

What is Debt Collection? Debt collection is the process of collecting payments of debts that are owed by individuals or businesses. Creditors and collectors seek to secure payment from individuals or businesses who are legally bound to pay money that they owe. Debts can either be recovered through the courts or by using a debt […]

Basics of the PPSR

What is the PPSR? The Australian Financial Security Authority (“AFSA“) administers the Personal Property Securities Register (“PPSR“). The PPSR is a national online register that can provide information to help protect consumers when they are buying personal property such as cars, boats or artworks. It doesn’t include land or buildings. The PPSR is an Australian […]

PSI Results Test

The Results Test The results test provides that an individual or personal services entity meets the results test in an income year if in relation to at least 75% of the individuals personal services income: (a) the income is for producing a result; and (b) the individual is required to supply the plant and equipment, […]

Detail of Personal Services Income (PSI)

What are the PSI Rules meant to do? The rules were designed to improve the integrity of the tax system by addressing both: The capacity of individuals and interposed entities providing the personal services of an individual to claim higher deductions than employees providing the same or similar services; and The alienation of personal services […]

Basics of Personal Services Income (PSI)

How do the Personal Services Income Rules work? If 80% or more of the PSI comes from one source, the results test must be passed.  Otherwise, the business is not a PSB and the PSI rules will apply. If less than 80% of the PSI comes from one source, the business will be a PSB […]

Welcome to C&D Restructure

The team at C&D would like to welcome you to our website. Whilst the name is new the business remains the same. Lead by Craig Dangar, we continue to offer comprehensive support for our professional partners.