T a x T e c h n i c a l – M o n t h l y N e w s
– May 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
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Legislation
Acts & Bills
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Announcements & Drafts
- Overview of 2023 Australian Federal Budget Tax and Superannuation measures announced
- Federal Budget – new tax rates (Stage 3 cuts remain), revised Medicare exemption thresholds and new Medicare lump sum arrears exemption
- The 2023 Federal Budget – Small Business support; Pillar 2 (min 15% tax on worldwide earnings); additional 15% tax on earnings on super balances over $3m; expanded Part IVA (GAAP)
Cases
High Court
Full Federal Court
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Federal Court
Administrative Appeals Tribunal (AAT)
Other Courts & Tribunals
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Appeals
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Case Summaries
Rulings
Decision Impact statements
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Rulings
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Determinations
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Law Companion Rulings
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Class Rulings & Product Rulings
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ATO Interpretative Decisions
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Practice Statements
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Practical Compliance Guides
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Tax Alerts
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Other ATO news or statements
GST
Legislation & Announcements (GST)
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Cases (GST)
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Rulings, Etc. (GST)
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Superannuation
Legislation etc. (Super)
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Cases (Super)
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Other (Super)
State Taxes
Legislation & Announcements (State)
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Cases (State)
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Other (State)
Other Developments
Australian Charities & Not-for-Profits Commission (ACNC)
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Base Erosion & Profit Shifting & OECD
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Board of Taxation
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COVID-19 related matters
Inspector General and Ombudsman and other external supervisors
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Miscellaneous
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Tax Articles
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Tax Practitioners Board
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ATW – Australian Tax Week (CCH); LTN – Latest Tax News (Thomson Reuters); TaxVine – The Tax Institute weekly email.; WTB – Weekly Tax Bulletin (Thomson Reuters)