TD 2018/D6 – the ‘debt/equity’ rules operate on the ‘arm’s length conditions’ deemed to exist, for the purpose of determining if a ‘transfer pricing benefit’ arises under Subdivision 815-B
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DCT v Wilson – DPN liability for director of construction company – despite shareholder/director agreements to avoid PAYGw liability by not hiring employees, broken by the other directors, in their area of geographic responsibility and timely meetings to appoint an administrator or liquidator (where he was outvoted)
Treasury Laws Amendment (Black Economy Taskforce Measures No 2) Bill 2018 – new s26-105 to deny deductions for wages etc if PAYG amounts not withheld; amendments to s396-55 extend reporting obligations to contractor payments in the road freight, IT, security & investigation or surveillance industries