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Cooper Grace Ward
The ATO have made clear what they require auditors to obtain from SMSFs that have provided relief.
ClarkeKann Lawyers
This new bill intends to limit the amount of tax concessions available to minors for income from a testamentary trust.
Johnson Winter & Slattery
Earlier this week the ATO released draft TD 2020/D1 Income tax: notional deductions for R&D activities subsidised by JobKeeper payments to clarify its view on how section 355-405...
Cooper Grace Ward
ATO indicated a stronger focus on SMSFs that may run into issues due to the incapacity or incapability of their trustees.
Cooper Grace Ward
A reminder to amend your discretionary trust deed to exclude foreign persons as beneficiaries before 31 December 2020.
McCullough Robertson
The exemption is available when a foreign trust or company makes a significant contribution to the Queensland economy.
Holding Redlich
PR LTA000.4.1 sets out the circumstances in which foreign entities obtain relief from the Land Tax Foreign Surcharge.
McCullough Robertson
Taxpayers suffering from COVID-19 economic effects can defer minimum yearly repayments in respect of Division 7A loans.
China Tax & Investment Consultants Ltd
The author examines how the choices by Japan of the option in the entry-into-effect provision interact with that chosen by 4 of the other contracting jurisdictions of the MLI, such as India, Iceland, Sweden and the United Kingdom.
TMF Group
Phoenix Legal
In the recent judgment of Ultra Tech Nathdwara Cement Ltd. v. Union of India and Ors. , the division bench of the Rajasthan High Court ("High Court"), laid much required emphasis on the amendments
Nexdigm Private Limited
Mr. Yogendra Garg, Principal Commissioner GST Policy at CBIC, while speaking recently at a webinar hosted by ASSOCHAM has hinted at the government's plans to shelve the implementation...
King, Stubb & Kasiva
The Authority of Advanced Ruling (AAR), New Delhi dismissed the petition in the case of Tiger Global International II Holdings, Mauritius & Ors (Petitioner),
Kevin Shah & Associates
Interest is compensatory in character and is imposed on a registered person who has withheld payment of any tax as and when it is due and payable.
The most important and unsolved puzzle of transfer pricing litigation is Advertisement, Marketing & Promotion Expenses (AMP), which has no statutory law or legislation...
Amicus Legal
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, recommended various facilitative measures for taxpayers.
Nexdigm Private Limited
We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month...
Vaish Associates Advocates
"Justice delayed is Justice denied" and quiet aptly, it applies to the controversy revolving around the amount on which interest is to be levied for delayed payment of tax under...
Withers LLP
In our Stop Press of 22 July 2020, we summarise the Ministry of Finance's proposed amendments to the Income Tax Act ("ITA") and Stamp Duties Act.
Frank Legal & Tax
On June 9th, 2020, the Thai Cabinet approved a draft amendment to the Thai Revenue Code which would impose a value-added tax (VAT) on foreign E-service providers and E-platform operators
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