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Income Tax
Cooper Grace Ward
Advisers must be alert to the potential for these rules to apply to SMSFs, in light of the ATO's view in LCR 2019/D3.
McCullough Robertson
Victorian and NSW governments will provide tax relief to businesses, families and individuals in bushfire communities.
Sydney Criminal Lawyers
Tax reforms have enabled the ATO to tighten taxation laws and crack down on multi-nationals and high wealth individuals.
Cooper Grace Ward
The ATO is targeting lump sum payments by medical practitioners, asking the question, "what is the payment truly for?"
Mellor Olsson Lawyers
New laws mean holding costs can no longer be claimed by a taxpayer on vacant land unless certain strict criteria are satisfied.
Colin Biggers & Paisley
The High Court has decided that the purchase price of gaming machine entitlements in Victoria was not tax deductible.
Holding Redlich
The ATO's Tax Avoidance Taskforce has launched a four year review program into Australia's top 500 Australian HWPG.
Coleman Greig Lawyers
The grouping provisions under the Payroll Tax Act 2007 are broad and the consequences for members may be significant.
Cooper Grace Ward
Medical and allied health professionals should ensure that they are complying with their payroll tax obligations.
Duff and Phelps
The PCG will have effect from July 1, 2019.
Cooper Grace Ward
The commercial debt forgiveness rules aim to cancel out any gain made when a commercial debt that they owe is forgiven.
Colin Biggers & Paisley
Personal services income (PSI) is income derived mainly as a reward for the personal efforts or skills of an individual.
Cooper Grace Ward
Australians overseas can now rely on the Full Federal Court decision to establish their permanent abode outside Australia.
Cooper Grace Ward
As this recent AAT decision highlights, the taxpayer must provide evidence to prove that a section 99B exclusion applies.
Cooper Grace Ward
The Federal Court considered whether jockeys were deemed to be employees for the purposes of superannuation obligations.
Colin Biggers & Paisley
A person could not establish a permanent place of abode if they moved between foreign countries during an income year.
Cooper Grace Ward
A person with an Australian domicile must establish that 'permanent place of abode is outside Australia' to avoid tax.
Cooper Grace Ward
There are four other tests to define whether an individual is a tax resident, according to Australia's domestic tax law.
Cooper Grace Ward
Trust loss provisions first applied in the 1995 tax year and the "family trust" concept has became popular with the ATO.
Carroll & O'Dea
Taxation Ruling TR 2018/6 provides clarification on the ATO view on the income tax consequences of a trust vesting.
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