CofT v Burswood Casino – ATO wins appeal – Junket payments and receipts NOT included in Casino’s ‘global GST amount’

Tax Month - August 2021

On 20 August 2021, the Full Federal Court allowed the ATO’s appeal, holding that commissions paid by, and rebates paid or received, under agreements with junket tour operators, should be not be taken into account, in working out the casino’s “global GST amounts” – because, in essence, they were not paid to the gamblers, but…

Stay at Home Directions (Victoria) (No 7) – from 27.8.21 deprive ‘Authorised Workers’ (including lawyers) of access for informal ‘child-minding’ once their child is of school age

Tax Month - August 2021

On Monday this week (23.8.21) I reported on the relaxations, in restrictions, for Authorised Workers (including many lawyers) trying to look after their children, whilst working. However, just a few days later, there have been further changes, so that parents can only access ‘child-minding’ for children under school age. This is with effect from the…