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Searching Content indexed under Corporate Tax by Cooper Grace Ward ordered by Published Date Descending.
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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
2
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
3
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
4
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
5
Payroll tax grouping – common mistakes to avoid
The difficulty for businesses and their advisers is that the grouping provisions are complex, and often counterintuitive.
Australia
22 Sep 2017
6
Employment agency contracts for payroll tax – not as wide as the legislation states
This NSW case is a blueprint for reducing the risk of the OSR applying the employment agent provisions to subcontracts.
Australia
24 Jul 2017
7
ATO findings of ‘fraud' or ‘evasion' – how a taxpayer and their adviser should respond
Cooper Grace Ward tax partner Fletch Heinemann is helping accountants manage issues around ATO findings.
Australia
5 Mar 2017
8
AAT overturns Customs tariff decision based on rules of interpretation
As the decision shows, failure to consider context can result in errors in tariff classification.
Australia
15 Jan 2017
9
The problem with discretionary trusts and payroll tax – and do we now have a silver bullet?
Discretionary trusts can be caught up in payroll tax groups – even where the trusts are not carrying on a business.
Australia
22 Nov 2016
10
A tough year – Brisbane Lions finish with a loss to the Commissioner of State Revenue on payroll tax
This case has highlighted the broad scope of payments subject to payroll tax – and the importance of getting it right.
Australia
8 Nov 2016
11
ATO clarifies views on SMSF borrowing (LRBA) and non-arm's length income
TD 2016/16 provides some more clarification on ATO views about when the NALI rules will apply to a related party LRBA.
Australia
7 Nov 2016
12
Tax effective trust deeds - part 1
This paper considers specific provisions that should be included in 'smart', tax effective, discretionary trust deeds.
Australia
17 May 2016
13
ATO rules that replacing properties securing a Division 7A 25-year loan does not trigger any Division 7A consequences
A loan will be a complying 25-year loan under Division 7A if the requirements in section 109N are satisfied.
Australia
21 Apr 2016
14
Fuel tax credits for heavy vehicles – are you claiming your full entitlements?
The 'fuel tax credit' (FTC) is generally 38.9 cents per litre.
Australia
24 May 2015
15
SME structures and restructures – state taxes
This paper looks at some specific issues that may be relevant in dealing with State tax issues.
Australia
 
24 May 2015
16
ATO releases guidance on penalties for breaches of ancillary fund guidelines
PS LA 2014/1 applies to private and public ancillary funds, with some exceptions for funds under transitional rules.
Australia
23 Apr 2014
17
It pays to advertise your personal services businesses
Cameron Case and relevant tests when claiming operation of a personal services business for income tax purposes.
Australia
31 Aug 2011
18
Payroll Tax - Queensland OSR issues draft ruling…
Queensland payroll tax, Queensland’s legislation, harsher payroll tax rules,
Australia
6 Mar 2011
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