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Thinking| 12 Sep 2019
This week in Talking Tax we discuss the Commissioner’s recent win in the Administrative Appeals Tribunal in a case concerning the application of the four personal services business tests. We also take a look at tax determinations and a practical compliance guideline released by the ATO in draft for consultation.
Thinking| 01 Aug 2019
This week in Talking Tax we provide an overview of the Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Bill 2019 (Cth), we're also considering the recently released exposure draft legislation for the Currency (Restrictions on the Use of Cash) Bill 2019 (Cth)...
Thinking| 10 Jul 2018
Case law NSW Transfer Duty – Rubino Investments P/L as trustee for the Rubino Family Trust v CCSR  NSWCATAD 133 (Rubino Investments) In Rubino Investments, the appeal panel of the NSW Civil and Administrative Tribunal (Tribunal) dismissed the Taxpayer’s application to appeal a decision by the Chief Commissioner of State Revenue (Commissioner) imposing the […]
Thinking| 21 May 2018
ATO updates Still waiting for guidance The ATO has updated its online guidance on ‘Assessing the Risk: Allocation of profits within professional firms guidelines’ and ‘Everett Assignments’ (Guidelines), following the initial suspension of the Guidelines in December 2017. When it first suspended the Guidelines, the ATO noted that it was aware that they were being […]
Thinking| 29 Mar 2018
Case law LLUN and Commissioner of Taxation (Taxation)  AATA 3058 In this case, Deputy President Frost (Deputy President) held that a trust was not a superannuation fund for Australian tax purposes and the Taxpayers were presently entitled to a share of the fund’s income. This decision turned on the fact that the ‘Principal Employer’ […]