“I think of tax as a statutory fiction, but as a statutory fiction, it gets to intersect and interact with a whole bunch of things that are real, like commerce and property and retirement and...
The Tax Institute
You won’t catch Mariana von Lucken, CTA Partner at HLB Mann Judd, preparing for her speaker sessions just anywhere. Instead, you’ll find her out on the water at any opportunity.
“It always makes...
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...
Did you know the first Australian transfer pricing provision was introduced in 1921 largely in response to the alleged transfer pricing practices of one major international company? This company...
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...
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...
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...
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...
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...
Dr Julianne Jaques, CTA has a long and impressive list of achievements to her name. Currently a Senior Counsel at the Victorian Bar, Julianne also serves on the Tax Practitioners Board and the Board...
