Results 1 to 5 of 168

Simplicity and certainty in short supply in draft Compliance Guideline PCG 2022/D4

Australia - November 21 2022 On 2 November 2022, the Commissioner of Taxation released draft practical compliance guideline PCG 2022/D4 Claiming a deduction for additional…

Todd Bromwich

Transitional relief under PCG 2021/4 - no need for panic at this disco

Australia - June 30 2022 As we come to the end of the financial year, we are hearing of some confusion about the state of play on The ATO’s guidelines on the allocation of…

Adam Dimac, Michael Parker

High Court confirms what we already know about SMSF BDBNs

Australia - June 28 2022 The recent High Court decision in Hill v Zuda considered binding death benefit nominations (BDBN) in relation to a self-managed super fund and…

Sam Baring, Adam Dimac, William Moore

Tax losses aren’t dirty laundry - so don’t wash them

Australia - June 20 2022 The current economic trend has seen a spate of messages encouraging ‘opportunities’ for taxpayers to realise losses on their CGT assets prior to 30…

Adam Dimac

The Carter case: the poisoned chalice of the default beneficiary

Australia - June 17 2022 The High Court’s recent judgment in Federal Commissioner of Taxation v Carter [2022] HCA 10 is among the most significant this year - and it has some…

Todd Bromwich