Mondaq Australia: Tax
Shelston IP
This is a submission to the Senate Committee which is considering changes to the Government's R&D tax incentive regime.
Colin Biggers & Paisley
Proposed changes could have significant impact upon the tax profile of individuals with overseas connections.
Holding Redlich
Commentary on new NSW stamp duty laws which seek to index stamp duty brackets to the CPI from 1 July 2019.
Madgwicks
What you need to know about the new ATO ruling that provides guidance in relation to the new GST obligations.
Shelston IP
Advice on the significant changes and developments in transfer pricing over the past 12 months.
Colin Biggers & Paisley
The ATO's Black Economy Taskforce has extended the TPRS to encourage businesses to keep sufficient business records.
Colin Biggers & Paisley
Draft determination TD 2018/D3 says that trust split arrangements of the type described will cause a CGT event to arise.
Cooper Grace Ward
ATO has the discretion to extend the period that beneficiaries are able to disregard any CGT implications beyond 2 years.
Cooper Grace Ward
As trust splitting is likely to give rise to adverse tax consequences, it could be necessary to consider other options.
Colin Biggers & Paisley
The Commissioner is bound by a court's finding of legal fact, but not to taxation consequences that flow from that fact.
Colin Biggers & Paisley
Article outlines confirmed GST obligations for hotel industry and tour operators.
Madgwicks
A reminder to be mindful of the possible transfer duty implications when transferring property between trusts.
Pointon Partners
Discussion of the consequences of the new tax ruling that reverses the central management and control test.
Pointon Partners
Subsequent to the court decision, the Government released the Board of Taxation's self-initiated review into the topic.
Hunt & Hunt
The Bill introduced GST changes which affect both vendors and purchasers when buying or selling residential real estate.
Cooper Grace Ward
The investment did not breach the sole purpose test as the rental arrangement was the same as with arm's-length tenants.
Cooper Grace Ward
The ATO recently published a draft 'property and construction website guidance' and is seeking industry consultation.
Cooper Grace Ward
Part IVA reforms create uncertainty about where the line between acceptable tax planning and unacceptable tax avoidance lies.
Cooper Grace Ward
Draft taxation determination 2018/D3 outlines the ATO view that a trust split potentially triggers CGT consequences.
Colin Biggers & Paisley
Potential new laws aim to prevent the exploitation of differences between tax treatment of entities etc across countries.
Most Popular Recent Articles
Dentons
The Berejiklian Government has introduced a Bill into the NSW Parliament which may change the way surcharge purchase duty and surcharge land tax applies to foreign developers.
Bartier Perry
ATO Draft Ruling TR2018/D1 has a useful explanation of the 'in Australia' requirement for tax exemption for non-DGRs.
McCullough Robertson
This article discusses some of the tips and traps to be mindful of during the initial stages of planning an acquisition.
Madgwicks
When a nomination under a contract of sale is made after there has been land development, duty will be assessed twice.
Shelston IP
This is a submission to the Senate Committee which is considering changes to the Government's R&D tax incentive regime.
Colin Biggers & Paisley
Proposed changes could have significant impact upon the tax profile of individuals with overseas connections.
Holding Redlich
Commentary on new NSW stamp duty laws which seek to index stamp duty brackets to the CPI from 1 July 2019.
Thynne & Macartney
When drafting special conditions for lease incentives, lawyers should be aware of this method to determine adjustments.
Colin Biggers & Paisley
The Court considered the market value of shares in a private company, for the purpose of CGT small business concessions.
Colin Biggers & Paisley
Article outlines confirmed GST obligations for hotel industry and tour operators.
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