Mondaq Australia: Tax
Stacks Law Firm
The Australian Tax Office favours "indicia" – individual criteria to assess whether an activity is a hobby or a business.
Madgwicks
In assessing stamp duty, the High Court adopted ‘ordinary principles of valuation' to assess the value of company assets.
HHG Legal Group
The power of the Court to assign a tax debt of one spouse to the other was recently considered by the High Court.
Pointon Partners
Treasury released a Consultation Paper posing, in reality, 22 issues upon which they wanted to hear from stakeholders.
Holding Redlich
This is an outline of key tax issues and changes implemented or proposed recently that affect businesses and companies.
Cooper Grace Ward
The dispute and the subsequent litigation can be attributed to the conflicting view of duty payable on the transaction.
Holman Webb
This recent decision has implications for the body corporate industry with respect to the recovery of unpaid levies.
Cooper Grace Ward
Article explains that transfer duty is NOT imposed if the transaction is ONLY for personal property or chattels.
Cooper Grace Ward
Road freight businesses must report payments made to contractors each year, using the Taxable Payments Annual Report.
Madgwicks
These proposed amendments will deny deductions for losses or outgoings as they relate to a taxpayer holding vacant land.
Shelston IP
This is a submission to the Senate Committee which is considering changes to the Government's R&D tax incentive regime.
Colin Biggers & Paisley
Proposed changes could have significant impact upon the tax profile of individuals with overseas connections.
Holding Redlich
Commentary on new NSW stamp duty laws which seek to index stamp duty brackets to the CPI from 1 July 2019.
Madgwicks
What you need to know about the new ATO ruling that provides guidance in relation to the new GST obligations.
Shelston IP
Advice on the significant changes and developments in transfer pricing over the past 12 months.
Colin Biggers & Paisley
The ATO's Black Economy Taskforce has extended the TPRS to encourage businesses to keep sufficient business records.
Colin Biggers & Paisley
Draft determination TD 2018/D3 says that trust split arrangements of the type described will cause a CGT event to arise.
Cooper Grace Ward
ATO has the discretion to extend the period that beneficiaries are able to disregard any CGT implications beyond 2 years.
Cooper Grace Ward
As trust splitting is likely to give rise to adverse tax consequences, it could be necessary to consider other options.
Colin Biggers & Paisley
The Commissioner is bound by a court's finding of legal fact, but not to taxation consequences that flow from that fact.
Most Popular Recent Articles
Swaab
Article discusses recent case where the rarely used section 90AE Family Law Act was applied.
Stacks Law Firm
The Australian Tax Office favours "indicia" – individual criteria to assess whether an activity is a hobby or a business.
Madgwicks
When a nomination under a contract of sale is made after there has been land development, duty will be assessed twice.
Jones Day
The Situation: It is relatively uncommon in Australia for workers or employees to bring class actions against their employers in which they allege sham contracting arrangements.
Madgwicks
In assessing stamp duty, the High Court adopted ‘ordinary principles of valuation' to assess the value of company assets.
Colin Biggers & Paisley
Article outlines confirmed GST obligations for hotel industry and tour operators.
HHG Legal Group
The power of the Court to assign a tax debt of one spouse to the other was recently considered by the High Court.
Colin Biggers & Paisley
The Commissioner is bound by a court's finding of legal fact, but not to taxation consequences that flow from that fact.
Aitken Lawyers
Buying a commercial property (warehouse, office building or retail space) is more complex than a residential property.
Colin Biggers & Paisley
PCG 2018/D3 outlines a three-step process for determining the location of a company's central management and control.
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