For a long time now, there has been uncertainty in the classification of in-specie contributions of business real property to super funds relating to capital
Recent ATO pronouncements by way of Practical Compliance Guidelines (PCGs) will be of interest to businesses that claim Fuel Tax Credits. In particular the ATO
The recent decision of Metricon Qld Pty Limited v Chief Commissioner of State Revenue (No. 2) provides an important clarification of the circumstances in which
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