Results 1 to 5 of 21

Guardian: the Full Federal Court confirms Part IVA applies on round two of trust distributions

Australia - February 14 2023 The Commissioner of Taxation (Commissioner) has been actively pursuing the application of the anti-avoidance provisions to trust structures and trust…

Annemarie Wilmore

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…

Kathryn Bertram, Alison Haines, Julian Wan, Annemarie Wilmore

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…

Kathryn Bertram, Alison Haines, Julian Wan, Annemarie Wilmore

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…

Kathryn Bertram, Annemarie Wilmore

The ATO ramps up its recovery of existing and anticipated tax debts

Australia - April 1 2022 Central to the Australian taxation system is the concept of self-assessment. Voluntary compliance for the payment of tax related liabilities is…

Jess Tsai, Annemarie Wilmore