We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-10 of 12

Talking Tax - Issue 148
  • Hall & Wilcox
  • Australia
  • February 15 2019

On 30 January 2019, The ATO issued TR 200411A1 as an Addendum to ruling TR 200411 on the interaction of the tax consolidation ‘single entity rule’


Ombudsman calls to extend the $20,000 instant asset write-off to $100,000
  • Hall & Wilcox
  • Australia
  • August 23 2018

On 7 August 2018, the Australian Small Business and Family Enterprise Ombudsman, Kate Carnell, called for the $20,000 instant asset write-off to be


Northern Territory offers payroll tax exemption for employers taking on NT residents
  • Hall & Wilcox
  • Australia
  • August 23 2018

The Revenue Legislation Amendment Act 2018 (NT) (Act) makes a number of amendments following the recent Budget announcements Specifically, the Act


The High Court in Thomas: franking credit “streaming” ineffective
  • Hall & Wilcox
  • Australia
  • August 23 2018

On Wednesday 8 August 2018, the High Court of Australia unanimously allowed one appeal, partly allowed a second appeal and dismissed two appeals from


ATO Draft Property and Construction Website Guidance
  • Hall & Wilcox
  • Australia
  • August 23 2018

On 9 July 2018, the ATO released its 'Draft Property and Construction Website Guidance' (Guidance). The Guidance provides the ATO's draft view on the


Income tax implications of trust vesting and vesting dates: ATO releases Taxation Ruling and Compendium
  • Hall & Wilcox
  • Australia
  • August 23 2018

Taxation Ruling TR 20186 (Ruling), issued on 15 August 2018 alongside the Ruling Compendium TR 20186EC, sets out the ATO's final views with respect


NSW Stamp Duty Ruling: GST withheld by purchasers to form part of the dutiable value of the property
  • Hall & Wilcox
  • Australia
  • August 23 2018

On 1 August 2018, the NSW Chief Commissioner of State Revenue, Stephen Brady (Commissioner), released Revenue Ruling No. DUT 047 (Ruling). The Ruling


Government releases draft legislation to tackle illegal phoenixing activity
  • Hall & Wilcox
  • Australia
  • August 23 2018

On 16 August 2018, the Minister for Revenue, the Hon. Kelly O'Dwyer MP released Exposure Draft legislation aimed at combatting illegal phoenixing


Travelex successfully challenges ATO approach to delayed tax refunds
  • Hall & Wilcox
  • Australia
  • August 23 2018

In Travelex Limited v Commissioner of Taxation 2018 FCA 1051, the Federal Court ruled that in determining the entitlement to delayed refund interest


ATO updates Practical Compliance Guideline PCG 201713: unpaid present entitlements under sub-trust arrangements
  • Hall & Wilcox
  • Australia
  • August 23 2018

On 15 August 2018, the ATO released an updated version of Practical Guidance Guideline PCG 201713 (Guideline) which deals with unpaid present