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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.

Crypto-assets are not foreign currency for tax purposes, Government clarifies

Tax| 23 Jun 2022

Crypto-assets are not foreign currency for tax purposes, Government clarifies

The Federal Government has announced plans to clarify that crypto assets will not be regarded as a foreign currency for tax purposes.

Tax losses aren’t dirty laundry – so don’t wash them

Tax| 20 Jun 2022

Tax losses aren’t dirty laundry – so don’t wash them

Beware of recent messages encouraging ‘opportunities’ to realise losses on CGT assets prior to 30 June in ‘wash sale’ type arrangements.

The Carter case: the poisoned chalice of the default beneficiary

Tax| 17 Jun 2022

The Carter case: the poisoned chalice of the default beneficiary

The High Court’s recent judgment in Federal Commissioner of Taxation v Carter [2022] HCA 10 is among the most significant this year. We summarise the decision and provide our practical advice.

Talking Tax – Issue 204

Tax| 10 May 2022

Talking Tax – Issue 204

In this edition of Talking Tax, we discuss the Clough decision impact statement, the OECD’s recent guidance on its suggested reform of the international tax rules, and much more.