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Tax| 30 Jun 2022
The ATO finalised its new guidelines regarding the allocation of professional firm profits in the form of PCG 2021/4 in December 2021.
Tax| 30 Mar 2022
The Budget 2022-23 is nothing short of an election budget. It is big on spending and short on substantive tax measures.
Tax| 28 Mar 2022
In this edition of Talking Tax, we discuss the ‘love and affection’ exception to the commercial debt forgiveness rules, whether expenditure incurred setting up an employment share scheme is deductible and the remade Public Ancillary Fund Guidelines.
Tax| 04 Mar 2022
After a long wait (43 years), we now have the Commissioner’s position on the meaning and scope of section 100A of the Income Tax Assessment Act 1936 (Cth)1936 Act.
Tax| 25 Feb 2022
After many years, the ATO has released its draft position on unpaid present entitlements in Draft Taxation Determination TD 2022/D1 Income tax: Division 7A: when will an unpaid present entitlement or amount held on sub-trust become the provision of 'financial ...