“I've been in tax for all my professional career, which spans more than 30 years and I've had a very passionate interest in self-managed super funds and tax. And NALI is really a very hot topic for...

If you’re a tax practitioner working in the trusts space, you’re probably looking forward to our upcoming 2021 Private Business Tax Retreat, where multiple sessions will be devoted to untangling the...

As businesses around Australia start their recovery from the financial impact of COVID-19, the tax practitioners who work with them need to be on top of their game. Whether it’s assisting with...

The Superannuation Guarantee Amnesty period flew by during the COVID-19 lockdowns with many taxpayers missing the opportunity to utilise the amnesty to correct mistakes or oversights in their...

A number of taxpayers will be interested in the outcome of the appeal to the Full Federal Court of the AAT’s decision in Apted and Federal Commissioner of Taxation [2020] AATA 5139.

The ATO...

Tax touches everything. From academia, to government advisors, litigators, and regulators, a career in tax is a chance to become a specialist in your niche, but still have plenty of flexibility in...

In this week’s TaxVine newsletter preamble, I outlined the main points arising in The Tax Institute’s Federal Budget 2021–22 submission, which our Tax and Policy Advocacy team has put considerable...

As any tax practitioner knows, keeping up with compliance obligations is key to running a successful practice, looking after client’s best interests and staying on the right side of regulators. But...

If you think back to the early days of your tax education and career, it’s one of the standout topics you may remember grappling with: the capital/revenue distinction.

After more than a century of...

The Commissioner recently issued his annual determination TD 2021/1 (the Determination) which provides an update of amounts that the Commissioner will accept as estimates of the value of goods taken...