Zombie bill not dead – ‘main residence’ CGT threats revived for Australian and foreign expatsJuly 9, 2019
Combatting Illegal Phoenixing Bill affects GST – estimates collectible, directors liable and another reason to delay refundsJuly 6, 2019
Combating Illegal Phoenixing Bill introduced – creditor defeating offences, director resignations, GST collections and refundsJuly 6, 2019
Lapsed Measure to deny ‘main residence’ CGT exemption to non-residents remains ‘Government policy’ – apparentlyJuly 6, 2019
Genuine redundancy and early retirement scheme payments – consultation on draft law to extend age limits to match age pension (per last MYEFO announcement)July 6, 2019
Schweitzer v CofT – Taxpayer unsuccessful in seeking hardship release from tax-related liabilities – including for some technical reasonsJuly 1, 2019
Bosanac v CofT – on a rehearing, the AAT remits the shortfall penalty from 75% to 60% where taxpayer’s tax agent failed to include a net capital gain he knew aboutJuly 1, 2019
Brooks v CofT – AAT upheld disqualification from being SMSF trustee and assessment of super funds lent out before ‘condition of release’July 1, 2019
NSW Payroll Tax – Downer EDI Engineering Pty Ltd v Chief Comr of State Revenue – payments to subcontractors to install Foxtel equipment not subject to payroll taxJuly 1, 2019
Scone Race Club Limited v CofT – Thoroughbred racing club not employer of jockeys; no SG obligationsJune 30, 2019
TD 2019/D1 – the ATO’s controversial draft determination on the extent of ‘demerger’ relief – the Tax Institute’s view (a ‘U-turn’ at least…)June 30, 2019
Trustee for the Seabreeze Estate Unit Trust v CofT – GST: eligible to sell on the margin scheme – onus discharged without documentary evidenceJune 29, 2019
Mingos v CofT – Taxpayer appeals Federal Court’s decision denying him the ‘main residence’ exemption on a distribution of the gain on the discretionary trust’s houseJune 29, 2019
Cryptocurrencies, and their taxation, explained – a ‘magical mystery tour’ (more than just a digital ‘foreign currency’)June 22, 2019
Federal Coalition’s Personal Income Tax Plan at a glance (Stages 1, 2 & 3 – legislated and announced) – and Labor is dividedJune 22, 2019
Why the ATO is wrong to go after lawyers – ‘sabre rattling’ regarding legal professional privilege claimsJune 21, 2019
Law Institute of Victoria’s (LIV) submission, to the independent review of the TPB – ‘unqualified legal practice’ by tax agents is concerning…June 2, 2019
Announced but un-enacted measures (ABUMs) at the time Parliament was prorogued for the 18 May 2019 election – a short and breezy reviewJune 2, 2019
Newly elected Treasurer announces review of the retirement income system, including the interaction of superannuation, government pensions and, potentially, taxationJune 2, 2019
Racing Queensland Board v CofT – Commissioner appeals decision setting aside SGC assessment – Board doesn’t employ jockeysJune 2, 2019
‘Letters of Engagement’ – Law Council’s submission to the TPB on its 10 page exposure draft of Practice Note TPB(PN) D40/2019 – where it goes too farJune 1, 2019
Legal Professional Privilege (LPP) claims – ATO ‘consulting’ on ‘full LPP review’ terms in lawyers’ retainers – lawyers push back on this …June 1, 2019
The National Tax Liaison Group (NTLG) meeting on 30 November 2018 – ‘Key Messages’ document, including: ATO independent review, Digital economy, black economy, IGT on fraud control, ‘Reporting entities’ and LPPJune 1, 2019
Unannounced Victorian Duty amendment makes drastic changes to the ‘economic entitlement’ provisions – affecting development agreements with ownersMay 31, 2019
Victorian Taxation Budget Measures – more Duty, more Land Tax, less Payroll Tax & some valuations higherMay 31, 2019
Family Law Tax Intensive – paper addressing ‘Tax Issues in Family Trusts’ and related issuesMay 30, 2019
High Court gives WA Commissioner of State Revenue leave to appeal Rojoda Pty Ltd case where partnership deeds were held non-dutiableMay 20, 2019
High Court refuses Fyna Projects Pty Ltd (and 10 other Appellants) leave to appeal joint and several payroll tax liabilities on group assessmentsMay 20, 2019
OECD deal on digital tax by 2020 and bank transaction taxes by in Q3 calendar 2019 – maybeMay 20, 2019
BHP Billiton Limited (now named BHP Group Limited) v Commissioner of Taxation – High Court grants BHP special leave to appeal the CFC case about the definition of ‘associates’ whilst ‘dual listed’May 18, 2019
Commissioner of Taxation v BHP Billiton Limited – BHP entities held to be ‘associates’ of Billiton (UK) entities, under their ‘dual-listed’ structure – for CFC purposesMay 17, 2019
