The small business 15 year exemption is the best of the small business CGT concessions, allowing the entire capital gain on the disposal of a
As we approach the first anniversary of Foreign Resident Capital Gains Withholding (FRCGW) Tax, the Federal Treasurer has provided an impetus to the “infant” FRCGW
Tax agents often rely on the ATO website in making decisions instead of referring to the tax law itself. This is not always enough to
The Federal Court has held that provision of transport by an ‘uberX Partner’ (i.e. an Uber driver) to an ‘uberX Rider’ (i.e. the passenger) was
The complicated tax treatment of superannuation benefits that include a life insurance payout was discussed in an article in the February 2016 edition of The
Jack, a long serving employee is retiring and upon his departure his employer decides to provide him with ownership of a car from the fleet.
The discount provided to an employee for the issue of shares, or rights to shares is generally assessable to that employee under the employee share
The number of individuals leaving Australia on overseas postings and assignments has increased significantly over many years and the primary question to resolve is whether,
Government reduces proposed backpacker tax rate for first $37,000 of taxable income from 32.5% to 19% but stealthily jacks up departing Australia superannuation payments tax
Implications of the Brisbane Bears Case: Payments for use of image – PRT and other implications for all sporting codes, professional sports participants, entertainers and
