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Court finds arrangements that include a trustee's income distribution decisions are Part IVA schemes

Australia - October 18 2022 A single judge of the Federal Court has upheld a decision of the Commissioner of Taxation (Commissioner) to apply the general anti-avoidance rule…

Stewart Grieve, Alison Haines, Julian Wan, Annemarie Wilmore

State and Territory budgets snap shot - key business announcements

Australia - August 4 2022 With the ACT releasing its budget on 2 August 2022, every Australian state and territory has now handed down its budget for the 2022/23 financial…

Ryan Attard, Sian Harding, Lachlan Smithers

Updated ATO approach to accessing records and information

Australia - July 12 2022 On 22 June 2022, the Australian Taxation Office (ATO) published its finalised Protocol for claiming legal professional privilege (the Protocol). The…

Stewart Grieve, Alison Haines, Julian Wan, Annemarie Wilmore

Changes to Duty Laws in NSW: options, anti-avoidance rules and promoter penalties now in force

Australia - June 9 2022 On 19 May 2022, the State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022 (NSW) received Royal Assent (the Amending Act). The…

Prashanth Kainthaje, Andy Milidoni, Lachlan Smithers

Insights from the Federal Court’s latest decision on LPP

Australia - April 28 2022 To recap, the Commissioner asked the Court to determine whether: 1. Ground A - the form of the engagements between PwC Australia and JBS established…

Stewart Grieve, Annemarie Wilmore