Tax News & Articles

Buried in the Victorian 2019/20 Budget Papers was a change to the land tax treatment of a common scenario that will prove to be an

For what is supposed to be an efficient harmonised revenue collection measure, the payroll tax (‘PRT’) system certainly generates plenty of litigation, from time to

Until recently regulated superannuation funds (including self-managed superannuation funds (‘SMSFs’) were prohibited from accepting voluntary superannuation contributions from, or for the benefit of, members aged

It is proposed to extend the existing director penalty regime to enable the Commissioner to recover unremitted GST from directors. Presently, the regime allows the

Practitioners would be well aware that in order for taxpayers to be able to access the small business capital gains tax (“SBCGT”) concessions, they must

With the advent of technology such as the internet, smart logistics, smaller lead times etc., markets once only accessible to big business are now increasingly

A recent update to the ATO’s website regarding ordinary times earnings (OTE) and annual leave loading (from a superannuation guarantee (SG) perspective) has led to

When entities suffer damage or loss, it is likely that the resulting GST implications are not necessarily top of mind. However, there are some very

It is becoming more common in Australia for class actions to proceed where aggrieved shareholders of listed companies sue in relation to the shares held

The recent Full Federal Court decision in Harding’s case, which considered the Australian tax residency status of Mr Harding, provided a win for the taxpayer