John Morgan is a tax specialist lawyer of more than three decades experience now practicing at the Victorian Bar - w: www.FJMtax.com e: f.john.morgan@vicbar.com.au

Reconstructing financing transactions: a focus on the debt and equity rules, Division 815 and thin capitalisation (March 2019)

Tax Articles

At The Tax Institute’s March 2019 National Convention, in Hobart, Mr Stuart Landsberg and Tariq Rasool, presented the paper they co-authored with Michael Bona, Gabrielle Fitzgibbon, Josh Johnson and Sarthak Sinha, all of accounting firm: PwC. It was titled: Reconstructing financing transactions: a focus on the debt and equity rules, Division 815 and thin capitalisation.   EXTRACT 1 Introduction In…

Restructuring Tricks and Traps – a study of the tax implications of various professional practice structures (March 2109)

Tax Articles

At The Tax Institute’s March 2019 National Convention, in Hobart, Ms Megan Bishop of accounting firms: EY, presented her paper, entitled: Restructuring Tricks and Traps.   EXTRACT 1 Overview Settling on an appropriate structure for a professional practice requires considerable care to ensure the practices commercial and practical requirements are met and that the legal…

‘Fraud and Evasion’ – a study of the requirements for, and appeal implications of, the Commissioner of Taxation purporting to exercise his power to amend an assessment at any time

Tax Articles

At The Tax Institute’s March 2109 National Convention, in Hobart, Mr. David W Marks QC, CTA, Barrister-at-Law, of the Queensland Bar, presented his paper, entitled: Fraud and Evasion.   EXTRACT 1 Fraud and Evasion The policy of the law is that taxpayers with simple tax affairs should be able to treat their tax affairs as…

‘A Taxing Journey Home’ – a study of the tax issues non-residents face coming or returning to Australia

Tax Articles

At The Tax Institute’s March 2019 National Convention, in Hobart, Mr. Gil Levy, CTA-Life, of Gilsons Chartered Accountants, presented his paper, entitled: A Taxing Journey Home.   EXTRACT 1 Introduction Increasingly I am being approached by non-resident Australian expats and other non–residents for advice in connection with the taxation implications of their proposed relocation or immigration…

Testamentary Trust and Taxes (March 2019)

Tax Articles

At The Tax Institute’s March 2019 National Convention, in Hobart, Ms Dung Lam, CTA of Argyle Lawyers Pty Ltd, presented his paper, entitled: Testamentary Trust and Taxes.   EXTRACT 1 Introduction The title of this paper is ‘Testamentary Trusts and Taxes’ and one may presume that the speaker is motivated to spruik testamentary trusts because of…