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  • Article

    SMSFs and incapacity – ATO to focus on SMSF compliance issues arising from incapacity

    ATO indicated a stronger focus on SMSFs that may run into issues due to the incapacity or incapability of their trustees.
    AustraliaTax
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    SMSFs – beware the sole purpose test!

    This case highlights the importance of carefully considering SMSF investments, and the width of the sole purpose test.
    AustraliaTax
    Cooper Grace Ward
    Cooper Grace Ward
Article

The importance of adequate evidence to fight a non-arm's length income (NALI) assessment in an SMSF – the AAT speaks!

Recent decision highlights the importance of obtaining sufficient evidence of the reasons for arrangements.
AustraliaTax
Cooper Grace Ward
Cooper Grace Ward
  • Article

    The ramifications of the full Federal Court decision in the Aussiegolfa DomaCom case – a win for the SMSF on the sole purpose test

    The investment did not breach the sole purpose test as the rental arrangement was the same as with arm's-length tenants.
    AustraliaTax
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    The surprisingly broad scope of employment agency contracts for payroll tax

    Employment agency contracts, for payroll tax purposes, can be much broader than traditional labour hire arrangements.
    AustraliaTax
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    Transfer Pricing: Taxpayer wins first Substantive Transfer Pricing Case in Australia.

    The decision in SNF (Australia) Pty Ltd v. Commissioner of Taxation [2010] FCA 635 is good news for Australian businesses with international operations. It is the first Federal Court decision handed down on substantive transfer pricing issues. However, the case highlights the Tax Office’s hard-line approach to transfer pricing. The case also demonstrates the Tax Office’s preference to use the statistics-driven "transactional net margin method" (TNMM) to establish prices between international
    AustraliaTax
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    Carrier's liability, the exclusivity principle and the Montreal Convention

    A recent UK case considered the exclusivity principle.
    AustraliaTransport
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    Countdown to CoR changes – Tip #7 for transport and logistics operators

    Transport operators have access to technology and telematics to monitor speed, vehicle performance and fitness to drive.
    AustraliaTransport
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    Businesses to benefit from Queensland changes to workers' compensation coverage for contractors

    The definition of a 'worker' for the purposes of the workers' compensation legislation in Queensland will be narrowed.
    AustraliaEmployment and HR
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    An example of allegations of coercive control in a parenting matter

    Explores domestic violence, coercive control and parental obligations, using the example of a recent family law case.
    AustraliaFamily and Matrimonial
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    Are prenups worth the paper they are written on?

    A carefully drafted financial agreement (also called a prenup) can be useful for a spouse wanting to protect their wealth.
    AustraliaFamily and Matrimonial
    Cooper Grace Ward
    Cooper Grace Ward
  • Video

    Disclosure obligations in parenting matters

    In the Federal Circuit and Family Court, you must provide any disclosure relevant to any issues in the proceedings.
    AustraliaFamily and Matrimonial
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    It depends – Can I apply for a passport for my child without the other parent's consent?

    Can one parent apply for a passport for your child without the other parent's consent.
    AustraliaFamily and Matrimonial
    Cooper Grace Ward
    Cooper Grace Ward
  • Video

    The importance of accuracy in binding financial agreements

    A binding financial agreement includes powerful information, and you're going to be held to what you've signed.
    AustraliaFamily and Matrimonial
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    The range of possible outcomes in a parenting matter featuring domestic violence

    Transcript & link to video comparing 2 cases about children & domestic violence issues - showing what will influence the outcome.
    AustraliaFamily and Matrimonial
    Cooper Grace Ward
    Cooper Grace Ward
  • Video

    It Depends – The different types of Court hearings

    Discusses the different types of court hearings, from first return dates to directions hearings and interim hearings.
    AustraliaLitigation, Mediation & Arbitration
    Cooper Grace Ward
    Cooper Grace Ward
  • Video

    It Depends – Should we buy the property as joint tenants or tenants in common?

    This edition discusses whether you should purchase a property with others as joint tenants or as tenants in common.
    AustraliaReal Estate and Construction
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    Do you have Connections or Continuity with Australia? The ATO says you may still be a tax resident

    This decision could have ramifications for expatriates living and working overseas, who maintain some ties to Australia.
    AustraliaTax
    Cooper Grace Ward
    Cooper Grace Ward
  • Video

    It Depends – Can My Trust Access The Land Tax Exemption?

    In this edition of It depends, senior associate Keeghan Silcock discusses whether your trust can access the land tax exemption.
    AustraliaTax
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    Tax debts are at a record high – how do you respond if the ATO sues you for a tax debt that you disagree with?

    Even if it is a genuine dispute about a tax liability, the ATO can take steps to recover the amount in the assessment.
    AustraliaTax
    Cooper Grace Ward
    Cooper Grace Ward
  • Showing 921–940 of 1877 results

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