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Transitional relief under PCG 2021/4 – no need for panic at this disco

Tax| 30 Jun 2022

Transitional relief under PCG 2021/4 – no need for panic at this disco

The ATO finalised its new guidelines regarding the allocation of professional firm profits in the form of PCG 2021/4 in December 2021.

Federal Budget 2022-23: what does it mean for you? Commentary from our tax experts

Tax| 30 Mar 2022

Federal Budget 2022-23: what does it mean for you? Commentary from our tax experts

The Budget 2022-23 is nothing short of an election budget. It is big on spending and short on substantive tax measures.

Talking Tax – Issue 203

Tax| 28 Mar 2022

Talking Tax – Issue 203

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.

Section 100A guidance: highway to the danger (red) zone

Tax| 04 Mar 2022

Section 100A guidance: highway to the danger (red) zone

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.

TD 2022/D1 – Is this the Commissioner’s answer to the lack of targeted amendments to Division 7A?

Tax| 25 Feb 2022

TD 2022/D1 – Is this the Commissioner’s answer to the lack of targeted amendments to Division 7A?

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 ...