Current filters:  
Australia
Tax
Capital Gains Tax
Australia
Cooper Grace Ward
Trustees who distribute capital gains to non-resident beneficiaries need to include these gains in assessable income.
Norton Rose Fulbright Australia
This case will ultimately impact using discretionary trusts for asset protection, flexibility and succession planning.
Wrigleys Solicitors
Massive public spending during the Covid-19 crisis means the government will almost certainly increase taxes in the short to medium term.
Bartier Perry
A foreign resident will no longer qualify for the CGT main residence exemption unless certain criteria are satisfied.
Cooper Grace Ward
Case highlights difficulties in determining whether a gain from an isolated transaction is taxable on revenue or capital account.
Colin Biggers & Paisley
The Court narrowed the meaning of active asset for small business CGT concessions by a direct functional relevance test.
Coleman Greig Lawyers
There may be tax planning opportunities if you are taxed differently whether you are a tax resident or a non-resident.
Williams + Hughes
There are many tax risks involved when becoming a company director, so diligence is required to avoid personal liability.
Colin Biggers & Paisley
Capital gains tax consequences of trust split arrangements have been partly clarified but more clarity is required.
Vistra
The Australian government passed a legislation on 5 December 2019 that stops a foreign resident (being a non-resident for tax purposes)
Colin Biggers & Paisley
Proposed changes from ATO TD 2019/D6 and TD 2019/D7 and new tax legislation may increase liability of foreign residents.
Cooper Grace Ward
Executors facing difficulties selling the estate property within two years are now protected by the safe harbour rules.
Colin Biggers & Paisley
Full Federal Court confirms that foreign tax credits are only available to the extent income is returned as assessable income.
Herbert Smith Freehills
The Australian Tax Office has made two recent determinations which sink the law in this area into further confusion.
TMF Group
Employee Share Scheme obligations are often an area that is overlooked but penalties for non-compliance can be severe.
Swaab
This arti­cle explains how CGT is usu­al­ly treat­ed by the Court in fam­i­ly law prop­er­ty set­tle­ment proceedings.
Worrells Solvency & Forensic Accountants
This article considers three major issues involved in how capital gains tax is treated in insolvency administrations.
McCullough Robertson
The Australian Treasury recently released an Issues Paper which forms part of its review into Initial Coin Offerings.
Lynn & Brown
This article highlights a few of the ways in which CGT event K3 can impact your estate and why it should be considered.
Pointon Partners
Treasury released a Consultation Paper posing, in reality, 22 issues upon which they wanted to hear from stakeholders.
FREE News Alerts
Sign Up for our free News Alerts - All the latest articles on your chosen topics condensed into a free bi-weekly email.
Popular Contributors
Upcoming Events
Popular Authors
Tools
Font Size:
Translation
Mondaq Social Media