We regularly get asked to advise on the correct GST treatment of a forfeited deposit where the proposed transaction to which the forfeiture relates was
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
The ATO continues to increase its use of data matching. Some examples include a new tax residency data-matching program (where the Department of Home Affairs
According to the Taxpayers’ Charter, the ATO has an obligation to treat all taxpayers equally; the Charter states (amongst other things): “…We [ATO] do not
It is common knowledge amongst advisors to self-managed super funds that the in-house asset rules apply to investments in related trusts. It is also quite
We had a little laugh recently when Chartered Accountants Australia & New Zealand (CAANZ) lodged a submission with the Treasurer (3 June 2020) noting “FBT
The ATO recently (3 February 2021) updated its guidance on ‘whether the presence of employees in Australia, due to the impacts of COVID-19, may create
In the latter half of last year, we noted that there were a number of special leave applications before the High Court; Fortunatow, Dental Corporation,
Do you, or a client, have a discretionary trust that owns, has owned or intends to purchase ‘residential land’ in NSW? Alternatively, is there a
It is widely understood that the status of a worker as an employee or independent contractor is based on a range of common law tests.
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