Mondaq Australia: Tax
Madgwicks
What you need to know about the new ATO ruling that provides guidance in relation to the new GST obligations.
Shelston IP
Advice on the significant changes and developments in transfer pricing over the past 12 months.
Colin Biggers & Paisley
The ATO's Black Economy Taskforce has extended the TPRS to encourage businesses to keep sufficient business records.
Colin Biggers & Paisley
Draft determination TD 2018/D3 says that trust split arrangements of the type described will cause a CGT event to arise.
Cooper Grace Ward
ATO has the discretion to extend the period that beneficiaries are able to disregard any CGT implications beyond 2 years.
Cooper Grace Ward
As trust splitting is likely to give rise to adverse tax consequences, it could be necessary to consider other options.
Colin Biggers & Paisley
The Commissioner is bound by a court's finding of legal fact, but not to taxation consequences that flow from that fact.
Colin Biggers & Paisley
Article outlines confirmed GST obligations for hotel industry and tour operators.
Madgwicks
A reminder to be mindful of the possible transfer duty implications when transferring property between trusts.
Pointon Partners
Discussion of the consequences of the new tax ruling that reverses the central management and control test.
Pointon Partners
Subsequent to the court decision, the Government released the Board of Taxation's self-initiated review into the topic.
Hunt & Hunt
The Bill introduced GST changes which affect both vendors and purchasers when buying or selling residential real estate.
Cooper Grace Ward
The investment did not breach the sole purpose test as the rental arrangement was the same as with arm's-length tenants.
Cooper Grace Ward
The ATO recently published a draft 'property and construction website guidance' and is seeking industry consultation.
Cooper Grace Ward
Part IVA reforms create uncertainty about where the line between acceptable tax planning and unacceptable tax avoidance lies.
Cooper Grace Ward
Draft taxation determination 2018/D3 outlines the ATO view that a trust split potentially triggers CGT consequences.
Colin Biggers & Paisley
Potential new laws aim to prevent the exploitation of differences between tax treatment of entities etc across countries.
Stacks Law Firm
More people are opting to go to court rather than appealing to Revenue NSW, due to a perceived unlikelihood of success.
TMF Group
Proposed changes to R&D tax incentives regime in Australia will reward R&D intensity. Companies operating in Australia can benefit significantly if they know how to tap into this opportunity.
Worrells Solvency & Forensic Accountants
The ATO can use DPN provisions to force directors of a company to personally pay outstanding PAYG withholding and SGC.
Most Popular Recent Articles
Dentons
The Berejiklian Government has introduced a Bill into the NSW Parliament which may change the way surcharge purchase duty and surcharge land tax applies to foreign developers.
Colin Biggers & Paisley
Draft determination TD 2018/D3 says that trust split arrangements of the type described will cause a CGT event to arise.
Moodys Gartner Tax Law LLP
Current US tax laws do not provide any definitive guidance on the US tax classification and treatment of hybrid foreign retirement plans such as an Australian Superannuation Fund
Colin Biggers & Paisley
The ATO's Black Economy Taskforce has extended the TPRS to encourage businesses to keep sufficient business records.
Madgwicks
When a nomination under a contract of sale is made after there has been land development, duty will be assessed twice.
Madgwicks
What you need to know about the new ATO ruling that provides guidance in relation to the new GST obligations.
Shelston IP
Advice on the significant changes and developments in transfer pricing over the past 12 months.
Cooper Grace Ward
ATO has the discretion to extend the period that beneficiaries are able to disregard any CGT implications beyond 2 years.
Colin Biggers & Paisley
The Commissioner is bound by a court's finding of legal fact, but not to taxation consequences that flow from that fact.
Colin Biggers & Paisley
The Court considered the market value of shares in a private company, for the purpose of CGT small business concessions.
Article Search Using Filters
Related Topics
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter