According to the Taxpayers’ Charter, the ATO has an obligation to treat all taxpayers equally; the Charter states (amongst other things): “…We [ATO] do not
It is common knowledge amongst advisors to self-managed super funds that the in-house asset rules apply to investments in related trusts. It is also quite
With the transitional period for non-residents to claim the main residence exemption (‘MRE’) having ended on 30 June 2020, practitioners are increasingly going to encounter
This year has had many tax agents and business owners focusing on the immediate issues and support measures arising due to the COVID-19 pandemic.
An ongoing trend in tax is the increasing standards that have to be met by both taxpayers and by tax agents. Long-standing practices are
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