Treatment of renewing or lapsing gaming machine entitlements in Victoria
Read our article to learn the facts and impact of the Commissioner of Taxation v Sharpcan [2019] HCA 36 case.
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