The NSW government has recently announced the removal of surcharge provisions for foreign persons from New Zealand, Finland, Germany and South Africa. What does it mean and who is affected?
The use of the small business restructure rollover may have impacts such as resetting the clock in respect of the 15-year exemption, or making the active asset test much harder to pass. In this article we highlight some issues to watch out for.
Read our article to learn the facts and impact of the Commissioner of Taxation v Sharpcan [2019] HCA 36 case.
The commonly held view is that where a foreign residents is denied access to the main residence exemption (‘MRE’) they are also denied access to
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
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