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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, Murray Shume

The ATO is cracking down on undeclared foreign income being disguised as gifts or loans

Australia - October 19 2021 The ATO has recently issued taxpayer alert TA 2021/2, which relates to arrangements where an Australian tax resident's foreign income is disguised as…

Steven Cawood

It Depends - Do I need to pay compulsory superannuation to my contractors?

Australia - September 27 2021 In this edition of ‘It depends’, partner Sarah Lancaster talks about whether you need to pay compulsory superannuation…

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, Murray Shume

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, Murray Shume