Search
Searching Content indexed under Income Tax by Clinton Jackson ordered by Published Date Descending.
Links to Result pages
 
1 2  
>>Next
 
Title
Country
Organisation
Author
Date
1
Federal Court case supports ATO position on trust splitting - so what are my other options?
As trust splitting is likely to give rise to adverse tax consequences, it could be necessary to consider other options.
Australia
10 Sep 2018
2
Reversionary pensions and transfer balance caps
These new rules need a fundamental review of estate plans, where there are funds in superannuation, particularly SMSFs.
Australia
30 Aug 2018
3
The ramifications of the full Federal Court decision in the Aussiegolfa DomaCom case – a win for the SMSF on the sole purpose test
The investment did not breach the sole purpose test as the rental arrangement was the same as with arm's-length tenants.
Australia
20 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
Proposed change to non-arms length income rules – will your SMSF be caught out?
SMSF trustees should ensure that all expenses are the same as if there had been a dealing on an arm's length basis.
Australia
10 Feb 2018
6
SMSFs – beware the sole purpose test!
This case highlights the importance of carefully considering SMSF investments, and the width of the sole purpose test.
Australia
2 Feb 2018
7
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
8
TRIS and the new amendments to the 2016 Budget measures
All TRIS pension documents should be immediately reviewed to ensure the TRIS restrictions cease to apply automatically.
Australia
22 Jun 2017
9
LRBAs and the new amendments to the 2016 Budget measures
These new amendments change how the 2016 Budget measures affect those with a TRIS or are about to enter into an LRBA.
Australia
22 Jun 2017
10
Media release: ATO throws a one-off lifeline to death benefit pensions in PCG 2017/6
This is a significant opportunity to leave the excess over the transfer balance cap within the superannuation system.
Australia
21 Jun 2017
11
Existing death benefit pensions, transfer balance caps and the ATO lifeline – PCG 2017/6
This is a significant concession from the ATO and advisers should be aware and take advantage of it where appropriate.
Australia
2 Jun 2017
12
2016 Budget changes – more changes are in place but beware the backflips
Some 2016 Budget reforms previously announced have now been implemented, but two draft measures have been removed.
Australia
16 Apr 2017
13
Commercial considerations in restructures
The commercial or non-tax aspects of a restructure can be just important, if not more so, than the tax issues.
Australia
9 Mar 2017
14
2016 Budget superannuation changes – draft regulations released – what they mean
Many of these amendments were anticipated, but the ability to commute a market linked pension is an unexpected surprise.
Australia
11 Jan 2017
15
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
16
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
17
Non-arm's length income rules
This paper reviews the non-arm's income rules after some landmark cases and the ATO's renewed focus on trust compliance.
Australia
15 Jul 2015
18
ATO and SMSF contraventions – a new approach!
The ATO has confirmed it will be taking a new approach when an Auditor Contravention Report (ACR) is lodged for an SMSF.
Australia
27 Feb 2015
19
SMSFs and LRBAs: ATO finally clarifies its position on zero interest loans from related parties and non-arm’s length income
These ATO IDs clarify the ATO position on interest-free or low rate loans to SMSFs from related parties for LRBAs.
Australia
22 Dec 2014
20
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
Links to Result pages
 
1 2  
>>Next