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As we hurtle towards the end of the year, we take a look back at five of the biggest columns for 2020.
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5 to 1: Accountants Daily’s top columns for 2020
29 December 2020
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5. New law: The director penalty regime extends to GST
An expansion of the director penalty regime was legislated early in the year, with the changes kicking on 1 April — at the height of the COVID-19 pandemic.
4. Understanding the PAYG withholding obligations under the PSI rules
Confused about PAYG withholding obligations that can arise under the Personal Services Income (PSI) rules? This should clear things up.
3. 10 working-from-home issues to consider during the COVID-19 pandemic
Penned right as restrictions were kicking in, it’s no wonder why this column made the top three.
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2. Unpacking the recent JobKeeper changes
No guesses why this was the second most-read column of the year. JobKeeper updates were a constant theme throughout the year and an extension of the program to March 2021 was bound to attract attention.
1. Using journals to make Div 7A loan repayments
Straight out of the blocks from her appointment as senior advocate for The Tax Institute, Robyn Jacobson hit the mark with her first column on the widespread practice of using dividends to make minimum yearly repayments (MYR) on Division 7A loans.
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