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Searching Content indexed under Income Tax by Scott Bartlem ordered by Published Date Descending.
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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
2
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
3
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
4
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
5
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
6
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
7
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
8
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
9
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
10
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
11
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
12
AAT reins in Commissioner’s approach to taxing non-residents
The AAT rejected the ATO's submissions that the ordinary meaning of 'resides' should be given a wide interpretation.
Australia
5 Jun 2014
13
Recent Government announcement on tax and superannuation measures
The Government has decided to abandon a number of Labor's unlegislated proposals in relation to tax and superannuation.
Australia
22 Nov 2013
14
Section 264 notices - Courts uphold the ATO's power to gather information
The Commissioner signalls an intention to increase the use of section 264 notices in the audit and review processes.
Australia
29 Sep 2012
15
Being an individual of a self-managed superannuation fund could be more than you bargained for
Being an individual trustee makes you responsible for the actions of a fellow trustee and liable for any resulting tax.
Australia
13 Feb 2012
16
It pays to advertise your personal services businesses
Cameron Case and relevant tests when claiming operation of a personal services business for income tax purposes.
Australia
31 Aug 2011
17
Trust Distributions - how do you navigate the minefield?
The government has released draft amendments that will specifically allow the streaming of capital gains and franked dividends derived by trusts.
Australia
12 May 2011
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