T a x T e c h n i c a l – M o n t h l y N e w s – October 2023 Edition – ‘Tax Developments’ for tax practitioners by a tax practitioner. Compiled by F John Morgan A member of the Victorian Bar (www.FJMtax.com) Table of Contents ______________________________________________________________________________ …
T a x T e c h n i c a l – M o n t h l y N e w s – September 2023 Edition – ‘Tax Developments’ for tax practitioners by a tax practitioner. Compiled by F John Morgan A member of the Victorian Bar (www.FJMtax.com) Table of Contents ______________________________________________________________________________ …
T a x T e c h n i c a l – M o n t h l y N e w s – July 2023 Edition – ‘Tax Developments’ for tax practitioners by a tax practitioner. Compiled by F John Morgan A member of the Victorian Bar (www.FJMtax.com) Table of Contents ______________________________________________________________________________ …
Domestic Property Developments Pty Ltd as trustee for the Dals Property Trust v Commissioner of Taxation – GST ‘new residential premises’ TAXATION – GOODS AND SERVICES TAX – where residential premises leased then made available for either leasing or sale – whether premises are “new residential premises” – whether “excess GST” passed on to buyer…
The Government introduced the Treasury Laws Amendment (Modernising Business Communications) Bill 2022 into the House of Representatives on Thursday 17.2.2022. It will introduce what is termed a “global communications regime” for documents sent under the Corporations Act. Specially, Sch 1 of the Bill will amend the Corporations Act in relation to: signing and executing documents electronically; sending certain…
The Government introduced the Treasury Laws Amendment (Streamlining and Improving Economic Outcomes for Australians) Bill 2022, into the House of Reps on Thursday 17.2.2022. It proposes to implement measurers including, the AAT being able to stay ATO recovery proceedings, as part of an AAT review of the Commissioner’s objection decision (see related TT article). the TAA53…
HIGH COURT OF AUSTRALIA – On the same day (9.2.22), the High Court handed down two decisions, both allowing appeals from the Full Federal Court (FFC), on questions of whether a person was an employee or an Independent Contractor – for the purposes of claiming worker entitlements, which were available, if they were employees. The…
T a x T e c h n i c a l – M o n t h l y N e w s – January 2022 Edition – ‘Tax Developments’ for tax practitioners by a tax practitioner. Compiled by F John Morgan A member of the Victorian Bar (www.FJMtax.com) Table of Contents ______________________________________________________________________________ …
On 19 November 2021, the Law Council of Australia released the submission it made to the ATO about the draft it released, of its ‘protocol’ for taxpayers and/or their advisers, to claim ‘Legal Professional Privilege’ (LPP). The ATO invited feedback on the draft, which the LCA was giving. The draft Protocol was controversial for many…
On Wed 3 Nov 2021, the High Court overturned an assessment of a British taxpayer’s assessment under what is colloquially known as the ‘backpacker tax’ because it it imposes tax, at special rates, on taxpayers with a working holiday visa – but critically, here, at higher rates of tax on backpackers who succeed in becoming…