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The effect of the ATO’s decision Impact Statement in harding on the tests for tax residency

Australia - January 13 2022 The Full Federal Court decision in Harding clarified two of the four tests for when an individual is a tax resident of Australia. The ATO lost the…

Fletch Heinemann, Sarah Lancaster

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…

Fletch Heinemann, Sarah Lancaster

Employee or contractor? Recent shifts in the law

Australia - March 10 2021 For many businesses, getting the classification wrong can have significant PAYG withholding, superannuation and payroll tax consequences, in addition…

Fletch Heinemann, Sarah Lancaster

PAYG withholding - should amateur sporting clubs be withholding tax from match payments they make to players?

Australia - August 4 2020 To withhold or not to withhold - that is the question faced by every amateur sports club that makes match payments to its players. The correct answer…

Is my trust a resident trust estate and why does it matter? A case study.

Australia - June 17 2020 Prior to COVID-19, there was a trend for Australian professionals to move overseas for work at some stage in their life. This trend is likely to…