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Results 1 to 5 of 70

The Final Say: High Court rules that liquidators are not obliged to retain funds until a notice of assessment is issued

Australia - December 15 2015 On 10 December 2015, a majority of the High Court of Australia ruled inCommissioner of Taxation v Australian Building Systems Pty Ltd (In…

Co-authors: Natasha Toholka, Wayne Kelcey, Graeme Scott, David Dickens, Mark Petrucco.

Roll-over for small business restructures - draft legislation released

Australia - November 13 2015 In the 2015-2016 Budget, the Government announced that it would introduce a roll-over to allow small business to change its legal structure, without…

Co-authors: Jacinta Bolzonello, Frank Hinoporos, Michael Parker.

More good news for SMSF borrowing arrangements

Australia - November 9 2015 The Government has released its response to the Financial System Inquiry Final Report with positive news for SMSFs engaged in or considering limited…

Co-authors: Heather Gray, Krishna Skandakumar.

Thomas v Commissioner: watch those trust blind spots!

Australia - September 17 2015 The Federal Court's decision in Thomas v Federal Commissioner of Taxation (Thomas) confirms that a trustee cannot allocate the fictitious tax…

Co-authors: Frank Hinoporos, Michael Parker.

Caution needed when buying property in trusts

Australia - September 2 2015 In an alarming move, the Victorian State Revenue Office has confirmed our fear that Foreign Purchaser Additional Duty (FPAD) will be applied to many…

Co-authors: Emma Woolley, Frank Hinoporos, William Moore, Michael Parker.

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