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Thinking posts
79 results79 results
Thinking| 26 Nov 2019
Talking Tax – Issue 179
This week, we take a look at the ATO’s Draft Taxation Ruling on car parking benefits, legislation that proposes to extend the definition of ‘Significant Global Entity’ and the ATO’s response to the recent Bluescope decision, which considered ...
Thinking| 06 Nov 2019
Talking Tax – Issue 176
This week, we look at a draft legislation that removes the main residency CGT exemption for foreign residents and another draft legislation providing additional clarification to the operation of Victoria’s taxation and land valuation laws. We also consider the ...
Thinking| 12 Sep 2019
Talking Tax – Issue 170
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 ...
Thinking| 01 Aug 2019
Talking Tax – Issue 165
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) ...
Thinking| 17 Jul 2019
CGT relief from selling the main residence more than 2 years after death
The Australian Taxation Office (ATO) has provided useful guidance and ‘safe harbours’ for when the executors or beneficiaries of a deceased estate can access the Capital Gains Tax (CGT) main residence exemption for a property that was the deceased’s ...