Search
Searching Content indexed under Income Tax by Carroll & O'Dea ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
Taxation Ruling TR 2018/6 – Income Tax: consequences of a trust vesting
Taxation Ruling TR 2018/6 provides clarification on the ATO view on the income tax consequences of a trust vesting.
Australia
29 May 2019
2
ATO suspends application of Assessing the Risk (Part IVA): professional firm guidelines and Everett Assignment web material
The ATO suspended the application of these guidelines because they claimed they were being interpreted inappropriately.
Australia
15 Mar 2018
3
Dumped: the In Australia test
The tax exemption related In Australia test will not be pursued since it could prevent the delivery of legitimate overseas aid.
Australia
20 Feb 2018
4
Australian Tax Office provides clarification on fixed trusts
PCG 2016/16 helps to clarify whether a trust qualifies as a fixed trust, and many trusts could need to be amended.
Australia
30 Oct 2017
5
Deductible Gift Recipient (DGR) tax reform
The Australian Treasury has issued a discussion paper on proposals to reform the Deductible Gift Recipient (DGR) regime.
Australia
13 Aug 2017
6
High Court clarifies what is a unit trust
This recent High Court decision provides useful guidance as to what constitutes a unit trust under the ITAA 1936 (Cth).
Australia
27 Jul 2017
7
Not-for-profits: Joint ventures or social enterprises
There are pitfalls if a NFP agrees to a joint venture proposal to develop its assets in order to realise a cash return.
Australia
21 Jun 2017
8
I still call (the United Kingdom) home – UK inheritance tax in Australia
It is possible to have more than one will and each will should be drafted in accordance with the laws of that country.
Australia
6 Nov 2016
9
2016 – The year of the ideas boom?
The article is a summary of NISA highlights if you are planning more innovative or entrepreneurial resolutions for 2016.
Australia
29 Feb 2016
10
Overseas Aid Gift Deduction Scheme: Review
The Department of Foreign Affairs and Trade is reviewing the Overseas Aid Gift Deduction Scheme Guidelines and Processes.
Australia
29 Sep 2015
11
Tax Ruling 2015/1 – Recent Interpretation of Income Tax Exempt Status Special Conditions
The TR interprets two special conditions that certain income tax exempt entities must satisfy to stay income tax exempt.
Australia
22 Apr 2015
12
Environmental Organisations as deductible gift recipients and the Register of Environmental Organisation
After registration, income tax exemption and deductible gift recipient status is automatically granted by the ATO.
Australia
22 Apr 2015
13
Cultural organisations as deductible gift recipients and the Register of Cultural Organisations
After registration as a cultural organisation, income tax exemption and deductible gift recipient status is automatic.
Australia
22 Apr 2015
14
New draft tax ruling: TR 2014/D5 – Income Tax: Special conditions for various entities whose ordinary and statutory income is exempt
The new draft Tax Ruling TR 2014/D5 has proposed two new special conditions that any tax exempt entity must meet.
Australia
12 Sep 2014
15
Advancing education: how to become a deductible gift recipient (DGR)
Division 30-15 ITAA 1997 lists the categories of institutions or funds within Education which could attract DGR status.
Australia
28 Mar 2014
16
Public benevolent institution status: The Hunger Project decision
An entity which is mainly raising money to fund charity activities can itself have public benevolent institution status.
Australia
20 Sep 2013
17
Private Ancillary Fund shake-up
PAF trustees must have the governing rules of the fund amended to comply with the New PAF Guidelines by 1 October 2012.
Australia
10 Sep 2012
18
"In Australia" test
An income tax exempt entity must satisfy a new "In Australia" test in order to retain tax exemption and concessions.
Australia
28 May 2012
Links to Result pages
 
1