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Searching Content by Linda Tapiolas ordered by Published Date Descending.
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1
Trust 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.
Australia
1 Jun 2019
2
[Webinar] Primary producers face legal and financial traps in handing down the family farm
Many farming families have difficulty navigating the financial, taxation and duty implications of succession planning.
Australia
26 Oct 2018
3
Trust splitting: no longer an estate planning option?
Draft taxation determination 2018/D3 outlines the ATO view that a trust split potentially triggers CGT consequences.
Australia
10 Aug 2018
4
Changes to non-arms length income (NALI) rules for SMSFs
SMSFs pay tax on NALI at the top marginal tax rate, rather than usual concessional rates that apply to income earned in SMSFs.
Australia
13 Jun 2018
5
Can your agricultural land be used for a solar farm development? What would the implications be?
The Queensland Government has recently begun the community engagement stage of preparing these Solar Farm Guidelines.
Australia
28 Apr 2018
6
Internal labour hire arrangements and the Queensland labour hire licensing regime – are yours caught?
Article advises to check if the new labour hire arrangements apply as you will need to get a licence quickly to avoid penalties.
Australia
17 Apr 2018
7
Establishing a trust – unintended consequences when it goes wrong!
Whilst establishing a trust is simple, it is often not done properly.
Australia
21 Mar 2018
8
Fixed or not? Are unit trusts fixed trusts and the new ATO safe harbours in PCG 2016/16
Most unit trusts are 'fixed trusts' because unitholders do not have a 'fixed entitlement' to income and capital.
Australia
28 Sep 2017
9
Restructuring: Rollovers, Small business restructure rollovers and small business CGT concessions
This paper focuses on tax and other restructuring issues which should be considered before clients transfer assets.
Australia
13 Aug 2017
10
Will the ATO Commissioner accept that your trust is a fixed trust? – PCG 2016/D16
If a trust does not qualify as a fixed trust, the Commissioner has a discretion to treat the trust as a fixed trust.
Australia
14 Dec 2016
11
A tough year – Brisbane Lions finish with a loss to the Commissioner of State Revenue on payroll tax
This case has highlighted the broad scope of payments subject to payroll tax – and the importance of getting it right.
Australia
8 Nov 2016
12
Related party loan structuring for asset protection
This paper outlines strategies to protect loans from claims from an asset protection and estate planning perspective.
Australia
19 Jul 2016
13
Last chance to access ATO amnesty for offshore voluntary disclosures under Project DO IT
The ATO has stated that declaring overseas income under Project DO IT will not result in a red flag against their names.
Australia
21 Nov 2014
14
SPAR, groceries and the importance of current disclosure under the Franchising Code
The case deals with the extent of a franchisor's obligation to provide a franchisee with a current disclosure document.
Australia
19 Nov 2014
15
AAT reins in Commissioner’s approach to taxing non-residents
The AAT rejected the ATO's submissions that the ordinary meaning of 'resides' should be given a wide interpretation.
Australia
5 Jun 2014
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