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Thinking posts
55 results55 results
Tax| 23 Dec 2021
Long awaited guidance on s100A, but read with caution!
After a 13-year wait, we finally have some new judicial guidance on section 100A of the ITAA 1936 in the Guardian AIT case.
Tax| 17 Dec 2021
Allocation of professional firm profits – draft ATO guidance now available after four-year delay
After four years, the ATO has replaced its original guidance on the allocation of professional firm profits which was withdrawn in December 2017.
Tax| 01 Dec 2021
Talking Tax – Issue 201
In this edition of Talking Tax, we discuss the High Court’s ruling in Addy that the backpacker tax contravenes the Australia-UK Double Tax Agreement, the AAT decision of Carvell and much more.
Tax| 21 Oct 2021
Talking Tax – Issue 199
In this issue of Talking Tax, we examine the Full Federal Court’s decision in the Greensill appeal and when a settlement payment will be an employment termination payment, as considered in the Stark case.
Tax| 12 May 2021
Federal Budget 2021-22: what does it mean for you? Commentary from our tax experts
The Budget 2021-22 is focused on securing Australia’s recovery.