The Tax Institute

The biggest changes in estate planning in a generation

In the lead-in to this year's Death... and Taxes Symposium, we take a look back at an article published in the January issue of Taxation in Australia by Matthew Burgess, CTA, that highlighted...

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Review of the “source of income” rules

Whether an item of income or a gain is derived from sources in Australia is often an important question for taxpayers.

The answer can mean that the income or gain is subject to Australian...

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Taxing of super funds: Is it time for a re-think?

Written by Phil Broderick Phil Broderick is a Principal of Sladen Legal and is the Chair of The Tax Institute’s Superannuation Committee. Taxing of super funds: Is it time for a re-think? ...

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The complex world of Family Law & Tax – WA Family Law Intensive

With one in three marriages ending in divorce, it’s inevitable that you will have clients who suffer a breakdown in their marriage or de facto relationship. When this occurs, your clients will...
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Stay prepared when planning for blind spots – 2019 SA Private Business Day

Checking blind spots is crucial when advising clients. Here’s a preview of the 2019 SA Private Business Day.
The operating environment for private companies is increasingly competitive...
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5 steps to solving complex client problems

Core to every tax professional’s career is the ability to offer clients valuable, expert advice to address their problems - even when those problems are challenging and new. This is a skill you’ll...

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The BHP case: What amounts to “sufficient influence”?

Written by Ellen Thomas Ellen Thomas is a corporate tax partner at PwC. She advises on a range of M&A transactions, infrastructure investments and financial arrangements. She is co-Chair of The...

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5 things to bear in mind when choosing your learning provider

You’re looking for a learning program. Here are 5 things to consider before making the choice.
1. Does the program support you to meet your goals?

Consider your key personal learning...

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Tax Practitioner’s Board: Maintaining your CPD obligations

Tax is always evolving. It’s important to keep up. In fact, it’s part of your obligations as a tax professional.

This year, the Tax Practitioners Board began reviewing practitioners to ensure...

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Why tax technical expertise is just a “ticket to the game”

Queensland State Chair and Partner at Deloitte Private, John Ioannou, CTA says that while tax technical expertise is crucial for success in tax, it doesn’t guarantee a “seat” at the game.
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Recent developments in the tax residence of individuals, companies and trusts

Residency has been a hot topic with the Board of Taxation Consultation Guide on the review of the rules for the tax residence of individuals released in September 2018.

In addition, we have seen...

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Reversionary pension nominations and BDBNs

Read the full article in Taxation in Australia: Digital Edition

A member who has made a Binding Death Benefit Nomination (BDBN) who subsequently commences a pension with a reversionary...

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Protecting your clients’ rights to Legal Professional Privilege

Written by Sue Williamson Sue Williamson is a legal partner with EY, specialising in tax controversy. She chairs the Tax Institute’s Dispute Resolution Committee. Legal Professional Privilege...

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Eddy Moussa defines “critical” skills for success in tax

Eddy Moussa, CTA, on which skills are key for success and how membership has impacted on his career.

We caught up with Eddy at the 34th National Convention in Hobart. He is a Partner at PwC and...

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Announced but un-enacted measures – everything old is new again

Written by Mark Molesworth Mark Molesworth is a Partner in BDO’s Tax Division and Chair of the Tax Institute’s SME & Tax Practitioner Technical Committee. He also represents The Tax Institute at...

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Tax Partner: invest early in your career

Geoff Stein, CTA, Partner at Brown Wright Stein Lawyers, shares why he values professional development events – including the recent Women in Tax Special Budget Edition Lunch in Sydney – why...
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Five SMSF estate matters you must talk to your client about

This post is an excerpt from the paper 'Five SMSF estate matters you must talk to your client about', this month's free technical paper for members.

ATO data confirms there are over 597,000 of...
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“Practical” safe harbours and Australia’s transfer pricing rules

The enactment in 2013 of Subdiv 815-B of the Income Tax Assessment Act 1997 (Cth) (ITAA97) was the first substantive change to Australia’s domestic rules since 1982.

There were many changes of...

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Stunning and unexpected Coalition victory – the tax changes

By Professor Robert Deutsch
Click through to infographic above: Coalition's proposed package of personal tax cuts
Q: Will the Coalition likely be able to get its proposed package of...
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Why Continuing Professional Development never leaves you empty-handed

Tax Partner Paul Banister, CTA on why he loves The Tax Institute’s events.
Paul Banister, CTA is a Partner at Grant Thornton and has been a member of a number of Institute committees.
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Are increased disclosure requirements resulting in taxpayers paying their fair share of tax?

Australia is leading the charge in matters of tax transparency, and while measures and focus in this space have already increased dramatically in recent years, this trend is set to continue.


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Administering deceased estates

Over a lifetime a person can acquire a number of different roles, including Director, Shareholder, Trustee, Guardian and/or Appointor or Testator.

The death or mental incapacity of a client...

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Present entitlement and the dissenting beneficiary

Appointment of trust income to an object is invariably a unilateral act of the trustee.

However, a trustee cannot mandate that a presently entitled beneficiary accept an allocation of income. A...

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What happened in Tax in May?

Written by TaxCounsel Pty Ltd

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

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

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