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Update on tax residency - High Court refuses to grant ATO special leave to appeal in Harding

Australia - September 16 2019 The High Court has refused to grant The ATO special leave to appeal the Full Federal Court’s decision in Harding v Commissioner of Taxation 2019...

Sarah Lancaster, Murray Shume.

Capital distributions from foreign trusts - how do I prove they’re not taxable?

Australia - August 7 2019 An Australian tax resident who receives a distribution of capital from a foreign trust must include the amount of the capital distribution in their...

Sarah Lancaster, Murray Shume.

No horsing around - jockeys not deemed employees of Racing Queensland Board or Scone Race Club for superannuation purposes

Australia - July 10 2019 Employers have many tax and superannuation obligations when it comes to their employees. While there is a common law test for whether someone is an...

Sarah Lancaster, Murray Shume.

Do I have to pay compulsory superannuation on overtime amounts?

Australia - July 3 2019 Employers need to be careful of a couple of traps where their employees are working overtime. There will be no superannuation guarantee charge where...

Annie Smeaton, Sarah Lancaster, Belinda Winter, Murray Shume.

I have a spouse and a house in Australia - am I a tax resident?

Australia - June 3 2019 Well, it depends. There are four tests for whether an individual is a tax resident of Australia under Australia’s domestic tax law. None of those...

Sarah Lancaster, Murray Shume.