VideoPodcast: TaxLand with Fletch and Sarah – Challenging asset betterments and default assessmentsThe challenges for taxpayers trying to meet their burden of proof when seeking to set aside default assessments.AustraliaTaxCooper Grace Ward
ArticlePodcast: TaxLand with Fletch and Sarah – Dealing in margins – when does the GST margin scheme apply?Venture into the world of property developments to talk about issues relating to the GST margin scheme.AustraliaTaxCooper Grace Ward
ArticlePodcast: TaxLand with Fletch and Sarah – Director penalty noticesDPNs - when directors are personally liable for a company's tax liability, when those amounts can be remitted & defences.AustraliaTaxCooper Grace Ward
ArticlePodcast: TaxLand with Fletch and Sarah – Engaging subcontractors? Beware the employment agent provisions in payroll TaxLand!Circumstances when payroll tax applies to genuine subcontracting arrangements.AustraliaTaxCooper Grace Ward
ArticlePodcast: TaxLand with Fletch and Sarah – Lessons from Quy – the importance of intention when assessing a person's residencyLooks at questions of law that may arise when determining a taxpayer's residency under the ordinary concepts test & domicile test. AustraliaTaxCooper Grace Ward
ArticlePodcast: TaxLand with Fletch and Sarah – Part IVA and profit allocations in professional firmsPCG 2021/4 and the ATO's compliance approach to profit allocations in professional firms.AustraliaTaxCooper Grace Ward
ArticlePodcast: TaxLand with Fletch and Sarah – Payroll tax and mortgage brokers – what happened in Loan Market Group?Discusses Loan Market Group decision of payroll tax and mortgage brokers, and possible consequences for medical practices.AustraliaTaxCooper Grace Ward
ArticlePodcast: TaxLand with Fletch and Sarah – Payroll tax grouping – applying for an exclusion orderHow members of a payroll tax group can be excluded and how to apply for an exclusion order.AustraliaTaxCooper Grace Ward
ArticlePodcast: TaxLand with Fletch and Sarah – QRO's updated ruling on payroll tax for medical centresThe first episode of TaxLand with Fletch and Sarah explores the QRO ruling on payroll tax for medical centres.AustraliaTaxCooper Grace Ward
VideoPodcast: TaxLand with Fletch and Sarah – Tax Agent Services – the Amended Determination for the Code of Professional ConductRecent developments for tax agents, who now need to comply with the Tax Agent Services (Code of Professional Conduct).AustraliaTaxCooper Grace Ward
ArticlePodcast: TaxLand with Fletch and Sarah – The taxpayer, the Commissioner and the burden of proof The dark places of what happens when a taxpayer has a dispute with the Commissioner.AustraliaTaxCooper Grace Ward
ArticlePodcast: TaxLand with Fletch and Sarah – Thinking about living and working overseas?Link to podcast discussing the tax consequences of living & working overseas & the effect this move could have on assets & interests.AustraliaTaxCooper Grace Ward
ArticlePodcast: TaxLand with Fletch and Sarah – Understanding the ATO's new guidance on section 99B applying to distributions of capital from trusts ATO's new draft tax determination and PCG.AustraliaTaxCooper Grace Ward
ArticleSMSFs with CGW – Episode 1: Proposed tax on superThe first episode of SMSFs with CGW discusses the proposed tax on super balances over $3 million, the Div 296 Tax.AustraliaTaxCooper Grace Ward
ArticleTax and GST issues with small property developmentsThe paper considers when a land subdivision may qualify as a mere realisation or a profit making undertaking or business.AustraliaTaxCooper Grace Ward
ArticleTaxLand with Fletch and Sarah – Contractor or employee: navigating the maze with recent cases and ATO guidanceDiscusses employee classification with fresh insights from recent cases, the ATO draft tax ruling and PCG.AustraliaTaxCooper Grace Ward
ArticleNTC considers chain of responsibility reformsThe chain of responsibility provisions in the Heavy Vehicle National Law (HVNL) are currently under review.AustraliaTransportCooper Grace Ward
ArticlePodcast: SMSFs with CGW – Can I access my super because I have ‘retired'?Link to podcast discussing accessing super when retiring before aged 65.AustraliaEmployment and HRCooper Grace Ward
ArticleTrust loss provisions and Family Trust Elections (FTE)Trust loss provisions first applied in the 1995 tax year and the "family trust" concept has became popular with the ATO.AustraliaTaxCooper Grace Ward
ArticlePodcast: Inside The Claim With CGW – Residential Care And The Reasonable ResponseA Queensland District Court case examines whether a residential care facility adequately protected a worker who suffered psychiatric injury after being threatened by a young person in her care. The case explores critical questions about staffing requirements, risk management protocols, and the impact of undisclosed pre-existing conditions on compensation claims. AustraliaEmployment and HRCooper Grace Ward