The Tax Institute

Parliamentary inquiry into the implications of removing franking credits: Fair game or a misuse of power!

Written by Professor Bob Deutsch, CTA, Senior Tax Counsel

The recently released “Report on the Inquiry into the implications of removing refundable franking credits” is without doubt one of...

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A note from the President: celebrating our unsung heroes

President Tim Neilson, CTA, reflects on the 34th National Convention.
March is apparently often the best time of year in Hobart, and the weather was certainly kind to us.
But, as usual at...
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The Federal Budget 2019-20 – a deeper analysis

Written by Professor Bob Deutsch, CTA, Senior Tax Counsel
The Federal Budget delivered by the Treasurer, Hon. Josh Frydenberg on 2 April 2019 did not contain the usual array of tax...
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Super reporting – What is in and what is out?

The 2017 financial year saw the most significant changes in superannuation law for more than a decade.

The introduction of new concepts including Total Super Balance and Transfer Balance Cap...

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IP, goodwill, and protecting the recipe

At the 26th Noosa Intensive, Clint Harding, CTA, (Arnold Bloch Leibler) presented the session ‘Protecting the recipe’, where he looked at how intellectual property is defined, goodwill, and some of...

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CTA Dux graduate: “hard work pays off”

Rachel Vijayaraj, CTA, weighs in on the Chartered Tax Adviser (CTA) Program and how it’s supported her career.  
We caught up with Rachel Vijayaraj, CTA at the 34th National Convention in...
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Discretionary trusts: can I vary a trust deed so it is not a "foreign person" for duty and tax purposes?

Sponsored post from our partner, Thomson Reuters

Sometimes leaving open the possibility of foreign resident beneficiaries in discretionary trusts - intended as a vehicle for holding or...

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What happened in tax in March?

Written by TaxCounsel Pty Ltd

The following points highlight important federal tax developments that occurred during March 2019.

Each month, these developments are considered in more...

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The ATO’s director penalty notice powers

The ATO’s enhanced debt collection powers against directors and other third parties seem to be continually expanding, but the fundamental touchpoint remains the director penalty notification...

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Franking credit denial and the Medicare levy - much ado about nothing or a small part of a bigger problem?

Written by Professor Bob Deutsch, CTA, Senior Tax Counsel

The interplay of the denial of excess franking credits with other taxes, levies, and benefits has been largely overlooked in the...

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Tax Partner: no “finite bit of knowledge” in tax

Kaajri Vaughan, Partner at PwC, shares tips for new tax practitioners, thoughts on great leadership, and explains why tax education is crucial for success.
A leader in tax herself, we...
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Recent Developments in the Tax Residence of Individuals, Companies and Trusts

After the Board of Taxation’s Review of the Income Tax Residency Rules for Individuals was released in September 2018, residency remains a linchpin in the modern day tax industry.
We...
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