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Searching Content indexed under Tax by Kott Gunning ordered by Published Date Descending.
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Crown land – Is it a lease or licence, where there is a public access reservation?
In Victoria, crown land under a lease was subject to land tax, but under a mere licence, no land tax was chargeable.
Australia
27 May 2019
2
Federal budget update – small business entities
Article provides federal budget update in the context of small business entities.
Australia
16 May 2018
3
New GST withholding regime on new residential property
In order to stop tax evasion, buyers & sellers of new residential premises now subject to GST withholding regime.
Australia
2 May 2018
4
CGT: changes to threshold and rate for foreign resident capital gains withholding payments (May 2017)
Changes essentially impose a higher tax rate and a lower threshold to contracts of sale to foreign residents.
Australia
2 May 2018
5
Changes to threshold and rate for foreign resident capital gains withholding payments
This system of withholding payments as part of a property settlement process aims to collect CGT from foreign residents.
Australia
1 Jun 2017
6
Is your transfer of farming property between family members in Western Autralia eligible for the duty exemption?
This duty exemption is not a new exemption, but to be eligible for it there are a number of conditions to satisfy.
Australia
2 Feb 2017
7
ATO and foreign resident capital gains withholding tax changes
The settlement process when selling or buying real property or interests in real property in Australia has changed.
Australia
4 Sep 2016
8
ATO and foreign resident capital gains withholding tax – changes every person needs to know when selling or buying property in Australia
The settlement process when selling or buying real property or interests in real property in Australia has changed.
Australia
4 Sep 2016
9
Significant change to ATO position on distribution of marital property
TR2014/5 considers property or funds in the name of a private company to be part of the parties' marital asset pool.
Australia
22 Jan 2015
10
Liquidators tax liability: sale of real property and CGT
A possible obligation to pay income tax in the future does not trigger a retention obligation for the liquidators.
Australia
3 Dec 2014
11
Court authorises the delay in vesting a trust in order to defer tax liabilities
This Court application was pursuant to a section of the Qld Trusts Act, identical with s89 of the Trustees Act in WA.
Australia
23 Oct 2014
12
The concern with the end of the GST "going concern" concessions
The Federal Government will be removing the current GST free concession.
Australia
3 Feb 2014
13
How will I get you a loan? Was the townhouse a loan or a gift?
There would always be the risk that the Family Court would view the loan as a loan in form only, but in reality a gift.
Australia
27 Dec 2013
14
Transfer duty on WA business assets is here to stay
Although transfer duty continues to apply to business transactions, concessional rates may apply in some circumstances.
Australia
29 Jun 2013
15
FMG Challenges the Constitutionality of Mining Tax in the High Court
FMG is seeking to have key parts of the MRRT legislation declared invalid on the basis that they are unconstitutional.
Australia
3 Dec 2012
16
Hunting the Phoenix: The ATO's new powers in respect of director penalty notices
These powers aim to increase Government's power to collect taxes and to safeguard against fraudulent 'phoenix' activity.
Australia
31 Oct 2012
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