1,089 results found

The tax exemption related In Australia test will not be pursued since it could prevent the delivery of legitimate overseas aid. .

The paper considers tax-effective structuring and implications of tax planning strategies in an asset protection context.

The classification of workers as employees or contractors at common law is a continuing conundrum in various areas.

The article discusses how the employee share option plans tax is hampering the growth of technology start-up businesses.

This episode of Taxland discusses tax evasion - from historic cases on the eastern ports to cash coming in via airports.

Partners Scott Hay-Bartlem and Linda Tapiolas break down the 2026 federal Budget's proposed changes to discretionary trusts, examining new tax rates, beneficiary credits, and exemptions. As legislation continues to evolve, they explore the complexities of restructuring trust and company arrangements and explain why businesses should adopt a cautious approach to these significant reforms.

Treasury has released a Policy Options Paper on two designs for the new regime to tax income passing through trusts.

These proposed changes will impact on how Australia capitalises on its innovation strategy and competitive position.

SMSF trustees with non-commercial LRBA loans must put such loans on an arm's length basis prior to 30 June 2016.

The Coalition will provide $1 billion to the ATO as a boost to the Tax Avoidance Taskforce to target tax avoidance.

The proposed amendments to the 2016 budget measures for the treatment of TRIS and LRBAs have been passed.

The Federal Government has announced a 12 month extension of the temporary full expensing regime a part of the 2021-2022 Federal Budget.

This article examines some recent Federal Court cases and comments on potential implications for the current tax regime.

This Tax Brief analyses the judgment and considers some of its implications for innovative financing instruments.

The ATO has confirmed that income tax will be payable on redemption payments under the SA workers' compensation scheme.

This paper reviews the non-arm's income rules after some landmark cases and the ATO's renewed focus on trust compliance.

[podcast] Morris Maroon speaks about tax planning issues, including family trusts, trading stock, deductions and CGT.