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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.

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.

Australian Taxation Office clarifies what COVID-19 relief measures are available

Insolvency & Reconstruction| 24 Apr 2020

Australian Taxation Office clarifies what COVID-19 relief measures are available

Consistent with the Federal Government's economic reforms, the ATO was quick to offer businesses impacted by COVID-19 the opportunity to take advantage of relief measures. Recently, the ATO has provided further clarity on the relief available. Our Insolvency and Dispute ...