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Common issues arising from the small business CGT concessions

Most practitioners agree that the rules for access to the SBCGT concessions are inherently complex. This article seeks to explore some of these complexities, specifically satisfying the significant individual requirement and the importance of timing where passively held assets are used in a business of a connected entity.

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Tax issues to consider when moving overseas

The reopening of borders has resulted in an increase in people choosing to move overseas. It is, therefore, timely to revisit some of the income tax implications of such a move. In this article, we provide practical examples of doing so.

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GST exemption quirks, an on-going concern

These are some of the quirks or myths of GST often hear from clients seeking to apply either the going concern or farmland exemption to transactions. In this article, we aim to clear up all the confusion around these issues.

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Guardian AIT case: Could Part IVA apply to trust distributions?

It is becoming increasingly complex for trustees of discretionary trusts to navigate the tax landscape with regard to trust fund distributions. A trustee must deliberate the risk of the anti-avoidance provisions applying i.e., section 100A and the general anti avoidance provisions in Part IVA of the ITAA 1936.

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