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Talking Tax – Issue 138

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 an Indian company are deemed to have an Australian source and are therefore […]

Talking Tax – Issue 131

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 trust was not entitled to input tax credits as there was insufficient evidence […]

Talking Tax – Issue 129

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 or rate for dividend imputation purposes, applying to the last three financial years. In issuing […]

Talking Tax – Issue 125

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 found that her land, of which 90% was vacant, was not […]

Talking Tax – Issue 124

Thinking| 10 Jul 2018

Talking Tax – Issue 124

Case law NSW Transfer Duty – Rubino Investments P/L as trustee for the Rubino Family Trust v CCSR [2018] NSWCATAD 133 (Rubino Investments) In Rubino Investments, the appeal panel of the NSW Civil and Administrative Tribunal (Tribunal) dismissed the Taxpayer’s application to appeal a decision by the Chief Commissioner of State Revenue (Commissioner) imposing the […]