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Tough non-commercial loss rules for high income earners

Norton Rose LLP
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Australia
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November 6 2009

A Bill has been introduced into Federal Parliament that will make it difficult for individuals with an income of $250,000 or more to claim deductions from non-commercial business activities

CGT - main residence exemption

Piper Alderman
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Australia
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November 30 2009

A recent tribunal decision shows that care must be taken where a residential property is acquired as a main residence but is not occupied but instead rented out because the owner has to move elsewhere for work purposes

Undisclosed offshore income: last chance to come clean before the gloves come off

Hall & Wilcox
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Australia
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December 3 2009

The Commissioner of Taxation has announced a new opportunity for people with undeclared income from offshore activities or accounts to come clean

High Court rules on taxation of trusts: Bamford

Piper Alderman
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Australia
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March 31 2010

A landmark decision has been handed down by the High Court on 30 March regarding the taxation of trusts

Trusts High Court confirms Full Federal Court view

Piper Alderman
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Australia
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April 16 2010

In a judgment handed down by the High Court on 30 March 2010, the High Court unanimously held that the "proportionate approach" applied to calculate the assessable income of a taxpayer who is presently entitled to a share of the income of a trust estate

Amendments to trust deeds Bamford impact statement what is income?

Piper Alderman
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Australia
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June 9 2010

The Commissioner has now issued a decision impact statement in relation to the High Court recent decision in Bamford

Trusts - unpaid present entitlements and private companies deemed unfranked dividend

Piper Alderman
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Australia
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June 9 2010

The Commissioner has finalised his ruling on when an unpaid present entitlement of a private company beneficiary of a trust is a loan for Division 7A purposes

Division 7A and foreign companies

Piper Alderman
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Australia
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June 9 2010

The Government has introduced legislation to make it clear that the Division 7A rules apply to Australian resident shareholders of foreign private companies and associates of those shareholders

New anti-roll-up fund rules to replace foreign investment fund regime

Norton Rose LLP
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Australia
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May 5 2010

The 2009 Federal Budget contained good news with the announcement that the foreign investment fund (FIF) regime would be repealed

Victorian land rich duty payable on a public float

Herbert Smith Freehills LLP
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Australia
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October 28 2010

A recent decision of the Victorian Supreme Court confirms that public floats of property trusts holding land in Victoria are problematic from a stamp duty perspective

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Search results

Tough non-commercial loss rules for high income earners

CGT - main residence exemption

Undisclosed offshore income: last chance to come clean before the gloves come off

High Court rules on taxation of trusts: Bamford

Trusts High Court confirms Full Federal Court view

Amendments to trust deeds Bamford impact statement what is income?

Trusts - unpaid present entitlements and private companies deemed unfranked dividend

Division 7A and foreign companies

New anti-roll-up fund rules to replace foreign investment fund regime

Victorian land rich duty payable on a public float

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