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Searching Content indexed under Tax by Cooper Grace Ward ordered by Published Date Descending.
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Date
1
Capital distributions from foreign trusts – how do I prove that they are not taxable?
As this recent AAT decision highlights, the taxpayer must provide evidence to prove that a section 99B exclusion applies.
Australia
8 Aug 2019
2
No horsing around – jockeys not deemed employees of Racing Queensland Board or Scone Race Club for superannuation purposes
The Federal Court considered whether jockeys were deemed to be employees for the purposes of superannuation obligations.
Australia
11 Jul 2019
3
Stamp duty concession for transferring real estate between SMSFs in NSW
NSWCAT set aside a notice of assessment for transfer duty on transferring real estate from one sole member SMSF to another.
Australia
10 Jul 2019
4
Do I have a permanent place of abode outside Australia?
A person with an Australian domicile must establish that 'permanent place of abode is outside Australia' to avoid tax.
Australia
29 Jun 2019
5
I have a spouse and a house in Australia – am I a tax resident?
There are four other tests to define whether an individual is a tax resident, according to Australia's domestic tax law.
Australia
3 Jun 2019
6
Trust loss provisions and Family Trust Elections (FTE)
Trust loss provisions first applied in the 1995 tax year and the "family trust" concept has became popular with the ATO.
Australia
1 Jun 2019
7
Tax: So you think your company is a non-resident? Mind the MLI…
Article discusses tax laws: Residency, double tax agreement, multilateral tax treaty and the new position of the ATO.
Australia
29 May 2019
8
Do the changes to the company tax rate mean I need a new bucket company?
It is worth considering setting up a new bucket company to receive the new distributions franked to the lower tax rate.
Australia
24 May 2019
9
What rate of tax does my private company pay?
The rules for determining the rate of company tax have changed, depending on if the company is a 'base rate entity'.
Australia
19 May 2019
10
Will my bucket company pay top up tax on dividends it receives?
Distributions of dividends from trading companies through family trusts into bucket companies would be less attractive.
Australia
19 May 2019
11
Legal professional privilege and tax audits
The ATO has recently moved its audit activity more towards sensible commercial tax planning rather than tax avoidance.
Australia
22 Apr 2019
12
Medical and allied health professionals – are you treating your payments correctly for payroll tax purposes?
Medical and allied health professionals must consider payroll tax payments when structuring and operating their practice.
Australia
22 Apr 2019
13
ATO clarifies its position for employers on superannuation and annual leave loading
Annual leave loading is classified as ordinary time earnings, unless the employer provides alternative written evidence.
Australia
11 Apr 2019
14
Tax: The rise of residency problems
Link to presentation about the rise of residency problems & how they affect you and your clients.
Australia
20 Mar 2019
15
Navigating input tax credits for the GST paid on imported goods
GST is payable on taxable supplies and taxable importations, and in some cases, one transaction can constitute both.
Australia
7 Mar 2019
16
Tax residency rules reassessed in recent Full Federal Court decision – how does Harding affect you?
Article discusses an important tax case for Australian expatriates living and working overseas.
Australia
6 Mar 2019
17
Duty considerations muddy the waters
The dispute and the subsequent litigation can be attributed to the conflicting view of duty payable on the transaction.
Australia
19 Dec 2018
18
When is stamp duty NOT imposed on a transaction for Queensland business assets or chattels in Queensland?
Article explains that transfer duty is NOT imposed if the transaction is ONLY for personal property or chattels.
Australia
11 Dec 2018
19
Taxable Payments Reporting System to affect road freight industry from 1 July 2019
Road freight businesses must report payments made to contractors each year, using the Taxable Payments Annual Report.
Australia
7 Dec 2018
20
No ifs or butts: warehouse manager personally liable for customs duty on stolen cigarettes
Liability for dutiable goods is not limited to the warehouse licence holder and may extend to directors and employees.
Australia
26 Nov 2018
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