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What is your payroll tax prognosis? Payroll tax risks for medical and allied health professionals using service entities

Australia - November 20 2019 Medical and allied health industry businesses using service entities must check their service entity arrangements comply with payroll tax laws...

Sarah Lancaster, Fletch Heinemann.

A Change of Heart? The ATO sets out a new position on the natural love and affection exception from the commercial debt forgiveness rules

Australia - October 22 2019 The commercial debt forgiveness rules are designed to cancel out any ‘gain’ that a person makes when a commercial debt that they owe is forgiven....

Sarah Lancaster, Fletch Heinemann.

Superannuation guarantee amnesty introduced again! And this time with a real sting in the tail

Australia - September 19 2019 On 24 May 2018, the Government first introduced a 12-month superannuation guarantee amnesty. The relevant Bill failed to pass the Senate and then...

Annie Smeaton, Sarah Lancaster, Belinda Winter, Fletch Heinemann.

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, Fletch Heinemann.

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, Fletch Heinemann.