The Maximum net asset value test and UPEs – finally some guidance from the ATO
On 10 June 2015, the Commissioner of Taxation issued Draft Taxation Ruling TR 2015/D2 (“TR 2015/D2”). The draft ruling explains the Commissioner’s preliminary views on
On 10 June 2015, the Commissioner of Taxation issued Draft Taxation Ruling TR 2015/D2 (“TR 2015/D2”). The draft ruling explains the Commissioner’s preliminary views on
This is the first of what could be many Assessments on the newly proposed GST on digital downloads. It is important to realise the significance
When a company or its owners are seeking to access the small business CGT concessions it can be important to be able to determine with
It is common to find that a family small business is conducted by one legal entity (“the trading entity”) and for family assets to be
We had an interesting matter cross our desk recently regarding a stamp duty exemption/concession for the purchase of a principal place of residence by persons
Is your client considering subdividing their property? With the rezoning of land on the urban growth zones and the move towards higher density living, it
There are plenty of tax issues and traps in assisting clients with divorce settlements. Have the assets been tax-effected to give a ‘real’ picture of
Currently around Australia’s many wine regions, grape growers and wineries will be working through the night (many literally) picking and crushing the grapes for what
On 16 October 2014, with minimal fanfare, the Tax and Superannuation Laws Amendment (2014 Measures No. 4) Bill 2014 received Royal Assent. The Act has
New transfer pricing rules came into effect from 1 July 2013. While the concept of transfer pricing remains unchanged some features of the new rules
Melbourne (Head office)
Level 9, 41 Exhibition St, Melbourne, VIC, 3000
© 2022 by Webb Martin Consulting Pty Ltd. All rights reserved. Liability limited by a scheme approved under Professional Standards Legislation.
Website by Amplified Marketing