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Tax residency - changes in the wind

Australia - May 17 2021 Eagle-eyed observers may have seen the Government’s budget night promise to replace the current individual tax residency rules with a ‘new…

Sarah Lancaster, Murray Shume

Trust splitting: no longer an estate planning option?

Australia - August 8 2018 The ATO has released draft taxation determination 2018/D3, outlining their view that a trust split potentially triggers CGT consequences (CGT event…

Greg Cahill, Scott Hay-Bartlem, Clinton Jackson, Steven Jell, Hayley Mitchell, Linda Tapiolas

Working from home - which home office expenses are deductible?

Australia - June 9 2020 The cost of establishing and using a 'Home Office' has become a significant expense for many employees who now work from home on a regular basis. In…

Sarah Lancaster, Murray Shume

Australian ex-pats beware - recent residency decision makes it much harder to be a non-resident

Australia - June 11 2018 The recent decision of the Federal Court in Harding v Commissioner of Taxation will make it difficult for Australians living and working overseas to…

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…

Sarah Lancaster, Murray Shume, Annie Smeaton, Belinda Winter