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Thinking posts
48 results48 results
Thinking| 15 Nov 2019
Talking Tax – Issue 178
This week, we look at the NSW land tax amnesty (ending 31 January 2020) and a new taxpayer alert regarding the ATO’s concerns with arrangements that allow trusts to avoid tax on large capital gains through the rollover relief. We also ...
Thinking| 19 Oct 2018
Talking Tax – Issue 138
Case law Overseas services provided to Australians subject to Australian tax In Satyam Computer Services Limited v FCT [2018] FCAFC 172, the Full Federal Court upheld a decision that payments received for services provided to Australian customers by Indian based employees of ...
Thinking| 31 Aug 2018
Talking Tax – Issue 131
Case law Sufficient evidence of a credible acquisition required for input tax credits In Sunlea Enterprises Pty Ltd As Trustee for Drummond Cove Unit Trust and FCT [2018] AATA 2792, the Administrative Appeals Tribunal (AAT) decided that the trustee of a unit ...
Thinking| 09 Aug 2018
Talking Tax – Issue 129
ATO updates Draft Guidelines for Enterprise Tax Plan The ATO has issued draft Practical Compliance Guideline PCG 2018/D5 (Draft Guideline) to provide clarity for corporate tax entities regarding the compliance and administrative approaches to determining the appropriate corporate tax rate ...
Thinking| 18 Jul 2018
Talking Tax – Issue 125
Case law What constitutes an ‘active asset’ for the purposes of the small business CGT concessions: Rus and FCT [2018] AATA 1854 In Rus and FCT [2018] AATA 1854, the Taxpayer was disallowed from challenging a private binding ruling made by the Commissioner which ...