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Tax residency – flaws in the ATO’s ‘checklist’ approach
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...
Reducing the cost of being foreign – taxpayer wins first Tribunal decision
In Victoria, foreign purchasers may be liable for an additional 7% stamp duty payable on acquisitions of land-related interests in residential...
FBT Focus: What will the ATO be looking for in your 2018-19 FBT returns?
As the end of the FBT year approaches, it is time to consider the lodgment of your 2018-19 FBT returns. FBT compliance is a common source of...
All taxpayers should be treated equally – so, is the Commissioner up to the challenge?
The recent Full Federal Court decision in Commissioner of Taxation v Sharpcan Pty Ltd [2018] FCAFC 163, which considered the tax treatment of...
Land Tax – Overview of Victorian absentee owner land tax surcharge
With the commencement of the 2019 land tax year less than 3 months away, Victorian landowners should now be considering whether they will be...
Land Tax Alert – Change to Surcharge Exemption Guidelines: Can you obtain exemption from Victorian absentee owner land tax surcharge?
The Victorian Treasurer has issued revised guidelines for exemption of absentee corporations and absentee trusts from absentee owner land tax...
Redundancy payments and withholding – intricacies and complexities
Determining the Pay-As-You-Go Withholding (PAYGW) obligations for employers paying termination/redundancy packages to employees theoretically should...
Changes to the Victorian Long Service Leave regime: What you need to know
Effective from 1 November 2018, the current Victorian Long Service Act 1992 will be replaced by the Long Service Leave Act 2018 (2018 Act). While...
Moving Overseas and Have a Property in Australia? Say Goodbye to the Main Residence Exemption!
Following the announcement in the 2017-18 Budget in May 2017, the Government has now introduced a bill legislating their proposal to remove all...
Unpaid Superannuation Guarantee Payments – Is It Time to ‘Fess Up’?
Recently, there has been a spate of articles and discussion in the media regarding employers failing to pay employee superannuation guarantee (SG)...
