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Searching Content indexed under Tax 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
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
3
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
4
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
5
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
6
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
7
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
8
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
9
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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