The Tax Institute

Nasty NALI: navigating non-arm’s length income for SMSFs

“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...

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Tackling trust losses and navigating family trust elections

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...

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7 on-demand business tax sessions to kickstart your 2021 CPD

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...

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Unpacking the Superannuation Guarantee: just who is an employee?

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...

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JobKeeper: Decision in Apted and FC of T

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...

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Where a tax career can take you: with Dr Julianne Jaques, Victorian Bar

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...

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Federal Budget 2021–22 submission

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...

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Compliance for SMSFs: insight into the ATO’s regulatory agenda in 2021

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...

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Capital vs Revenue: exploring recent case law and jurisprudence

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...

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Value of goods taken from stock for private use: expert commentary

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...

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