314 results found

Key developments in taxation law for accountants and participants in the tax advice industry up to mid-late April.

Taxpayers should scrutinise any offshore affairs and respond to regulatory scrutiny through strategic and measured means.

Treasury released a Consultation Paper posing, in reality, 22 issues upon which they wanted to hear from stakeholders.

The Victorian State Revenue Office has released 2 new rulings to clarify its administration of the economic entitlement provisions in Part 4B of Chapter 2 of the Duties Act 2000...

This draft determination provides clarity on when funds will be considered as having provided a benefit under the Guidelines.

On 29 May 2026, the Queensland Court of Appeal handed down its decision in Commissioner of State Revenue v Special Situations Investing Group III, Inc [2026] QCA 98, allowing the Commissioner's appeal against the decision of Bradley J in Special Situations Investing Group III, Inc v Commissioner of State Revenue [2025] QSC 345.

The YTL decision provides much needed judicial guidance on how Division 855 is applied for foreign resident investors selling shares or membership interests.

澳大利亚企业将受惠于最新预算案下的多个举措，包括资产核销、亏损结转和雇佣积分计划。

Overview of ATO's practical views under the transfer pricing provisions.

The Bill is expected to be reintroduced in the upcoming Parliament from 22 July 2025.

The final FY2026-27 budgets have now been delivered, with New South Wales and Queensland releasing their budgets today (23 June 2026) and the ACT and South Australian budgets...

Article discusses Revenue Ruling that provides exemptions from surcharge purchaser duty and surcharge land tax.

Australia's 2026-27 Federal Budget introduces sweeping tax reforms that fundamentally reshape investment planning, trust structures, and business operations. The replacement of the 50% CGT discount with indexed gains and a 30% minimum tax, restrictions on negative gearing to new builds only, and a 30% minimum tax on discretionary trusts create unprecedented challenges for property investors, professional services firms, and family businesses. Understanding how these three interconnected measures work togeth

Tax breaks will be provided to encourage new investment in early stage innovation companies with high growth potential.

The ATO is under increasing pressure to reduce the growing debt burden and are responding with stronger, more targeted enforcement.

Factors to consider when choosing the correct forum to appeal an ATO assessment.

In edition 3 of Franchise Matters, we examined the decision of the Full Court of the Federal Court in Poulet Frai Pty Ltd v The Silver Fox Company Pty Ltd (otherwise known as "Lenards case").