Date: 19 Oct 2018, Filed under: Taxation law, Taxation and Revenue
Additional Records for Taxation is a criminal charge used when a person is given a written notice by the Tax Commissioner to keep additional records for...
Date: 29 Jun 2016, Filed under: Taxation law
As the owner of a private company, it’s normal – and completely legal - to borrow money from your business. However, thanks to Division 7A of the Tax Act,...
Date: 13 Jan 2015, Filed under: Taxation law
In the decision of Aveland Pty Ltd and the Commissioner of Taxation [2013] WASAT 180 (Aveland Pty Ltd), the Deputy President of the State Administrative...
Date: 13 Jan 2015, Filed under: Taxation law
In every dutiable transaction the question arises: what is the dutiable value of the transaction? In the latest decision on this issue by the High Court,...
Date: 25 Aug 2014, Filed under: Taxation law
The going concern exemption is attractive in that it provides a cash flow advantage to the purchaser in not having to finance a GST component of the purchase...
Date: 14 Jul 2014, Filed under: Taxation law, Taxation and Revenue
In an agreement reached with the members of the Organisation for Economic Cooperation and Development (OECD) in Tokyo in April, it was agreed that a global...
Date: 03 Jul 2014, Filed under: Business & Commercial Law, Taxation law
The commencement of the new financial year brings with it important changes to minimum wages, national unfair dismissal regulations and various tax thresholds...
Date: 15 May 2014, Filed under: Taxation law, Resources, Mining Services
While the Federal Budget handed down last night does not contain any real surprises, a few points are worthy of note.
Date: 22 Apr 2014, Filed under: Taxation law, Estate Planning and Development
In a previous Alert , we posed the question as to whether the exemption to the in-house asset rules in section 71(8) of the Superannuation Industry (Supervision)...
Date: 04 Jul 2013, Filed under: Energy & Natural Resources, Taxation law, Resources, Taxation and Revenue
The Queensland Office of State Revenue has issued a ruling on how it will apply the transfer duty exemption for
farm-ins.
