Filter list by:
Tax| 23 Dec 2021
After a 13-year wait, we finally have some new judicial guidance on section 100A of the ITAA 1936 in the Guardian AIT case.
Tax| 17 Dec 2021
After four years, the ATO has replaced its original guidance on the allocation of professional firm profits which was withdrawn in December 2017.
Tax| 12 Nov 2021
In this edition, we discuss some of the latest decisions and provide an overview of the latest ATO updates.
Tax| 18 May 2021
In a bid to incentivise Australian innovation in the medical and biotech industries, the Federal Treasurer has announced in this year’s Budget that Australia will adopt a ‘patent box’ system, in line with many other jurisdictions.