314 results found

Redefine Australian Investments Limited (Company), an Irish-registered company was placed in voluntary liquidation on 24 January 2018. Martin Ferris was appointed as the liquidator (Liquidator).

The Queensland Commissioner of State Revenue has offered a penalty amnesty for employers who have incorrectly excluded certain payments to contractors from their taxable wages for payroll tax purposes prior to 1 July 2008.

This case helpfully lists a number of recent cases in which the court has explored the issue of the potential for 'double dipping'.

Do you operate through a company or other entity that derives income mainly from your personal efforts and skill? Do you obtain work through a labour hire firm or other job placement agency?

This decision could have ramifications for expatriates living and working overseas, who maintain some ties to Australia.

Even if it is a genuine dispute about a tax liability, the ATO can take steps to recover the amount in the assessment.

Recently an ATO JobKeeper overpayment article was released to give guidance as to how the ATO views a recovery process.

The Commissioner of Taxation has expanded the definition of 'ordinary time earnings', meaning employers will be obliged to contribute superannuation on an increased number of payment types made to employees.

A taxpayer is not eligible to participate in the tax amnesty program Project DO IT, if it is first detected by the ATO.

Traditionally, tax compliance has been viewed as a retrospective process necessary to meet filing deadlines and ensure regulatory adherence. While timely compliance remains critical, today's business environment demands...

Directors who lodge their company's Activity Statements on time may still face personal liability through Director Penalty Notices if they underreport tax obligations. This article examines a critical but often misunderstood distinction in the legislation: timely lodgement alone doesn't prevent lockdown DPNs—directors must also accurately notify the Commissioner of the correct amounts owed.

Update on key developments in taxation law for accountants and participants in the tax advice industry up to mid-May.

When addressing their end of financial year obligations, employers need to aware of new changes to the taxation of employee share scheme (EES) interests, effective from 1 July 2009.

Qld, SA, Vic and NSW state revenue offices have released public rulings addressing payroll tax for health practices.

Strong Federal political will, with state-based political consensus, will be needed for any further tax reform in 2016.

The PCG will have effect from July 1, 2019.

The Tax Commissioner indicated that a draft taxation ruling on section 100A of the ITAA 1936 will be released in 2022.