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Thinking posts
7 results7 results
Thinking| 07 Nov 2019
The ‘Tennis Court Tax’: Will you be paying tax on land next to your home from 2020?
Deuce Land that a person owns and occupies as their home, or ‘principal place of residence’ (PPR), is generally exempt from land tax. In Victoria, the exemption has also historically extended to separately titled land that was ‘contiguous’ with the ...
Thinking| 25 Oct 2019
Talking Tax – Issue 175
This week, we look at draft legislation introducing changes to the age limit for genuine redundancy payments, luxury car tax refund entitlements and interest on ATO superannuation payments. We also consider a draft Taxation Determination regarding the exclusion of capital ...
Thinking| 07 Oct 2019
Talking Tax – Issue 172
This week in Talking Tax we discuss Bills implementing the proposed superannuation guarantee amnesty for employers and the prohibition on certain cash payments of $10,000 or more. We also take a look at the latest updates on the Harding case, the ...
Thinking| 15 Aug 2019
Talking Tax – Issue 167
In Telgrove Pty Ltd t/as P & E Francis Plant Hire v Commissioner of State Revenue [2019] QCAT 199, Telgrove Pty Ltd (Telgrove), as the designated group employer, had made an ‘exclusion order’ to request that Telgrove and 3 other entities be excluded ...
Thinking| 12 Jul 2019
Talking Tax – Issue 162
The interaction between debt and equity rules and Transfer Pricing The Australian Taxation Office (ATO) has said that the income tax rules and transfer pricing rules ‘can be read to operate harmoniously’. In that regard, the ATO has released Tax ...