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Talking Tax – Issue 169

Thinking| 11 Sep 2019

Talking Tax – Issue 169

This week in Talking Tax we look at the availability of the Foreign Income Tax Offset for capital gains that are excluded from the taxpayer’s assessable income by the 50% CGT discount. We also consider a case dealing with the ...

Talking Tax – Issue 164

Thinking| 25 Jul 2019

Talking Tax – Issue 164

Debt deductions under the thin capitalisation rules On 17 July 2019, the Commissioner of Taxation (Commissioner) released Taxation Determination (TD) 2019/12, which clarifies what types of costs are considered to be debt deductions within the scope of Australia’s thin capitalisation regime. This ...

Talking Tax – Issue 160

Thinking| 21 Jun 2019

Talking Tax – Issue 160

PCG 2019/4 and the practical implications for retirement village operators The Australian Taxation Office released Practical Compliance Guideline (PCG) 2019/4 on 12 June 2019 which explains the Commissioner of Taxation’s compliance approach to how certain liabilities (i.e. ‘lease surrender liabilities’ and/or ‘...

Talking Tax – Issue 157

Thinking| 22 May 2019

Talking Tax – Issue 157

Decision in Paule & Ors v FCT appealed The taxpayers in Paule & Ors v FCT [2019] FCA 394 have appealed to the Full Federal Court. In this case, Justice Thawley in the Federal Court held that a capital gain made on ...

Talking Tax – Issue 154

Thinking| 29 Mar 2019

Talking Tax – Issue 154

Inbound distributors: new ATO guideline on transfer pricing risk framework On 13 March 2019, the Australian Taxation Office (ATO) released a Practical Compliance Guideline PCG 2019/1 (Guideline) on its approach to identifying potential transfer pricing issues for existing and new inbound distribution arrangements ...