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Searching Content indexed under Tax by Colin Biggers & Paisley ordered by Published Date Descending.
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1
Foreign tax credits not available for discount component of capital gains
Full Federal Court confirms that foreign tax credits are only available to the extent income is returned as assessable income.
Australia
15 Oct 2019
2
Personal services income (PSI) provisions
Personal services income (PSI) is income derived mainly as a reward for the personal efforts or skills of an individual.
Australia
14 Oct 2019
3
Further guidance on tax residency of Australian expats
A person could not establish a permanent place of abode if they moved between foreign countries during an income year.
Australia
3 Jul 2019
4
Will proposed legislation on anti-phoenix reforms rise from its ashes?
The push for corporate and taxation legislative reform to quash phoenix activity has stalled, but maybe only temporarily.
Australia
1 Jul 2019
5
OECD releases beneficial ownership implementation toolkit to facilitate transparency
OECD has recently released A Beneficial Ownership Implementation Toolkit which is discussed here.
Australia
12 Jun 2019
6
Tax residency of Australian expats
Article discusses recent complicated case where the question of residency of an expat was considered.
Australia
5 Jun 2019
7
ATO introduced safe harbour for employer superannuation contributions in respect of annual leave loading
Employers may avoid liability for superannuation guarantee charge in respect of annual leave loading under safe harbour.
Australia
15 May 2019
8
Voluntary disclosure of unpaid superannuation guarantee charge liabilities
Employers may benefit from disclosing unpaid superannuation guarantee charge liabilities to the Australian Taxation Office.
Australia
13 Apr 2019
9
Queensland landowners should act now to review their land tax liability
New valuations for properties located in 18 local government areas across Queensland will take effect on 30 June 2019.
Australia
10 Apr 2019
10
Individual tax residency rules ripe for reform
Proposed changes could have significant impact upon the tax profile of individuals with overseas connections.
Australia
14 Nov 2018
11
ATO extends the Taxable Payment Reporting System
The ATO's Black Economy Taskforce has extended the TPRS to encourage businesses to keep sufficient business records.
Australia
8 Oct 2018
12
Trust split arrangements may give rise to capital gains tax
Draft determination TD 2018/D3 says that trust split arrangements of the type described will cause a CGT event to arise.
Australia
1 Oct 2018
13
High Court clarifies question on trust streaming of franking credits
The Commissioner is bound by a court's finding of legal fact, but not to taxation consequences that flow from that fact.
Australia
10 Sep 2018
14
ATO confirms position on supplies of hotel accommodation in Australia and GST.
Article outlines confirmed GST obligations for hotel industry and tour operators.
Australia
5 Sep 2018
15
Draft Legislation Likely To Be Implemented To Target Tax Structuring Strategies Via Hybrid Mismatches
Potential new laws aim to prevent the exploitation of differences between tax treatment of entities etc across countries.
Australia
8 Aug 2018
16
Central management and control test of residency for foreign companies: ATO TR 2018/5 and PCG 2018/D3
PCG 2018/D3 outlines a three-step process for determining the location of a company's central management and control.
Australia
6 Aug 2018
17
Allocation of profits within professional firms: Interim guidelines released
Arrangements exhibiting high-risk factors are addressed in these ATO Interim guidelines, but clarity is still needed.
Australia
6 Aug 2018
18
What does GST on import of low value imported goods mean for businesses?
New legislation could make supplies of low value goods purchased by consumers and imported into Australia subject to GST.
Australia
1 Aug 2018
19
Taxation of entities with a significant digital presence in the EU
Australian exporters and importers should review their outward and inward supply chains and transfer pricing arrangements.
Australia
1 Aug 2018
20
Overseas supply to Australian resellers - taxation of the suppliers
How tax legislation aims to prevent erosion of domestic taxable profit through multinational supply chains - draft TD 2018/D1.
Australia
13 Jun 2018
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