Keeping up to date with the latest developments in changing legislation can be a challenge at the best of times and may be especially hard if you've just returned from a well-deserved end of year...
The Tax Institute
Section 100A of the Income Tax Assessment Act 1936 (Cth) (ITAA 1936) is an anti-avoidance provision designed to prevent taxpayers from using trust structures to reduce their tax liability. The...
Between recent legislation and familiar bugbears like the revenue/capital distinction and Division 7A, many of us deal with a level of uncertainty when it comes to the finer points of a client’s tax...
On 30 January 2022, in a joint media release, the Premier of NSW, The Hon Dominic Perrottet MP, the NSW Treasurer and Minister for Energy, the Hon Matt Kean MP, the Deputy Premier of NSW and...
Keeping up to date with the latest developments in changing legislation can be a challenge at the best of times and may be especially hard if you've just returned from a well-deserved end of year...
The ATO’s recent finalisation and release of PCG 2021/4: Allocation of professional firm profits – ATO compliance approach (PCG) may raise questions about changes in the ATO’s approach to this area...
In its recent decision in Clough Limited v Commissioner of Taxation [2021] FCA 108 (Clough), the Full Federal Court added to the long-running history of revenue versus capital cases by dismissing...
After a challenging 2020, 2021 has proved to be yet another difficult year for all, marked by lockdowns, uncertainty and frustration. Yet, as Australia continues to emerge from lockdown and life...
