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Searching Content indexed under Tax by Scott Bartlem ordered by Published Date Descending.
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1
A safe harbour for executors selling estate property outside of the two-year limit
Executors facing difficulties selling the estate property within two years are now protected by the safe harbour rules.
Australia
17 Oct 2019
2
Stamp duty concession for transferring real estate between SMSFs in NSW
NSWCAT set aside a notice of assessment for transfer duty on transferring real estate from one sole member SMSF to another.
Australia
10 Jul 2019
3
Do the changes to the company tax rate mean I need a new bucket company?
It is worth considering setting up a new bucket company to receive the new distributions franked to the lower tax rate.
Australia
24 May 2019
4
Concerned about CGT when selling an inherited property? The ATO is here to help
ATO has the discretion to extend the period that beneficiaries are able to disregard any CGT implications beyond 2 years.
Australia
12 Sep 2018
5
Federal Court case supports ATO position on trust splitting - so what are my other options?
As trust splitting is likely to give rise to adverse tax consequences, it could be necessary to consider other options.
Australia
10 Sep 2018
6
Reversionary pensions and transfer balance caps
These new rules need a fundamental review of estate plans, where there are funds in superannuation, particularly SMSFs.
Australia
30 Aug 2018
7
The ramifications of the full Federal Court decision in the Aussiegolfa DomaCom case – a win for the SMSF on the sole purpose test
The investment did not breach the sole purpose test as the rental arrangement was the same as with arm's-length tenants.
Australia
20 Aug 2018
8
Trust splitting: no longer an estate planning option?
Draft taxation determination 2018/D3 outlines the ATO view that a trust split potentially triggers CGT consequences.
Australia
10 Aug 2018
9
Changes to non-arms length income (NALI) rules for SMSFs
SMSFs pay tax on NALI at the top marginal tax rate, rather than usual concessional rates that apply to income earned in SMSFs.
Australia
13 Jun 2018
10
Queensland to increase additional foreign acquirer duty – are you prepared?
Article discusses the increase to the Queensland additional foreigner acquirer duty rate from 3% to 7%.
Australia
29 May 2018
11
Exemption and refund for surcharge purchaser duty and surcharge land tax now available in New South Wales
Article discusses Revenue Ruling that provides exemptions from surcharge purchaser duty and surcharge land tax.
Australia
29 May 2018
12
Downsizer superannuation contributions – what you need to know about the new contribution cap
Downsizer contributions provide an additional opportunity for people aged over 65 to make contributions to superannuation.
Australia
21 Feb 2018
13
Proposed change to non-arms length income rules – will your SMSF be caught out?
SMSF trustees should ensure that all expenses are the same as if there had been a dealing on an arm's length basis.
Australia
10 Feb 2018
14
SMSFs – beware the sole purpose test!
This case highlights the importance of carefully considering SMSF investments, and the width of the sole purpose test.
Australia
2 Feb 2018
15
What is my non-concessional contributions cap into my super fund?
Non-concessional contributions caps have never been more complicated, and have a major impact on superannuation strategies.
Australia
18 Jan 2018
16
Have you maximised access to contribution caps into super? Do not forget the CGT cap!
The CGT cap may provide an opportunity for the member to put a significant additional amount into superannuation.
Australia
18 Jan 2018
17
Existing death benefit pensions, transfer balance caps and the ATO lifeline – PCG 2017/6
This is a significant concession from the ATO and advisers should be aware and take advantage of it where appropriate.
Australia
2 Jun 2017
18
A tough year – Brisbane Lions finish with a loss to the Commissioner of State Revenue on payroll tax
This case has highlighted the broad scope of payments subject to payroll tax – and the importance of getting it right.
Australia
8 Nov 2016
19
ATO extends deadline for complying with new requirements for related party loans to superannuation funds
This extension will help SMSF trustees, but all LRBAs should be reviewed as soon as possible to ensure ATO compliance.
Australia
20 Jun 2016
20
Last chance to access ATO amnesty for offshore voluntary disclosures under Project DO IT
The ATO has stated that declaring overseas income under Project DO IT will not result in a red flag against their names.
Australia
21 Nov 2014
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