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Tax losses aren’t dirty laundry – so don’t wash them

Tax| 20 Jun 2022

Tax losses aren’t dirty laundry – so don’t wash them

Beware of recent messages encouraging ‘opportunities’ to realise losses on CGT assets prior to 30 June in ‘wash sale’ type arrangements.

The Carter case: the poisoned chalice of the default beneficiary

Tax| 17 Jun 2022

The Carter case: the poisoned chalice of the default beneficiary

The High Court’s recent judgment in Federal Commissioner of Taxation v Carter [2022] HCA 10 is among the most significant this year. We summarise the decision and provide our practical advice.

Federal Budget 2022-23: what does it mean for you? Commentary from our tax experts

Tax| 30 Mar 2022

Federal Budget 2022-23: what does it mean for you? Commentary from our tax experts

The Budget 2022-23 is nothing short of an election budget. It is big on spending and short on substantive tax measures.

Talking Tax – Issue 203

Tax| 28 Mar 2022

Talking Tax – Issue 203

In this edition of Talking Tax, we discuss the ‘love and affection’ exception to the commercial debt forgiveness rules, whether expenditure incurred setting up an employment share scheme is deductible and the remade Public Ancillary Fund Guidelines.

Section 100A guidance: highway to the danger (red) zone

Tax| 04 Mar 2022

Section 100A guidance: highway to the danger (red) zone

After a long wait (43 years), we now have the Commissioner’s position on the meaning and scope of section 100A of the Income Tax Assessment Act 1936 (Cth)1936 Act.