Section 100A is an anti avoidance provision which allows the ATO Commissioner to disregard trust distributions that are made as part of “reimbursement agreements” and tax the trustees at the top...
The Tax Institute
From companies with offices around the world, to social media and virtual conferences, these days your professional world is bigger than ever before. And a global profession calls for an...
As of 1 July this year, the GST has been in practice in Australia for 20 years. Its introduction was Australia’s last major tax reform, 30 years in the making. The 2020 Supporting the Road to...
Following a three-month review, the Government announced on 21 July 2020 that the JobKeeper program, legislated to end on 27 September 2020, will be extended until 28 March 2021. However, it will...
Not unexpectedly, in light of the continuing COVID-19 crisis, the Government has announced it will extend the JobKeeper program by six months to 28 March 2021. This article discusses the extension...
What does it mean to “make it” in the world of tax? And what skills, attitudes and opportunities make learners into leaders in the tax profession?
At our Women in Tax National Conference 2019, we...
As business becomes increasingly global and moves further and further into the digital space, an understanding of how tax functions in these spaces is key for any corporate tax practitioner.
Ahead...
The focus on the JobKeeper program to date has, understandably, been on digesting and applying the rules to determine if businesses are eligible for JobKeeper assistance. This has entailed a...
Becoming a Chartered Tax Adviser is one of the best ways to build your tax career on a foundation of technical knowledge, analytical ability and resilience to whatever curveballs life may throw at...
Tax agents are among Australia's most highly skilled professionals. They are more than just accountants or bookkeepers — tax agents have the expertise and knowledge necessary to help clients across...
