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Thinking posts
85 results85 results
Thinking| 22 Oct 2019
The Superannuation Guarantee Amnesty: Is it everything we’ve been promised?
The Superannuation Guarantee Amnesty has been reintroduced to Parliament, but is it everything we were promised? This article considers the eligibility requirements for the Amnesty and the subsequent proposed changes to the penalties regime. We also discuss our concerns around ...
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 ...
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 ...
Thinking| 08 Jul 2019
Income tax cuts receive tick of approval
After a backflip from Labor, the Government has found the numbers in the Senate to push through all three stages of its personal income tax cuts. The Treasury Laws Amendment (Tax Relief So Working Australians Keep More Of Their Money) ...
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 ...