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Results:11-20 of 78

Unexplained loans and income tax assessment
  • Hall & Wilcox
  • Australia
  • September 21 2018

In Hourigan and Commissioner of Taxation (Taxation) 2018 AATA 3369an individual taxpayer was partially successful in proving amended assessments


More support for farmers
  • Hall & Wilcox
  • Australia
  • September 21 2018

On 13 September 2018, the Treasury Laws Amendment (Supporting Australian Farmers) Bill 2018 was introduced in the House of Representatives. This Bill


ATO confirms view on the Commissioner being entitled to decline to make private ruling
  • Hall & Wilcox
  • Australia
  • September 21 2018

On 14 September 2018, the ATO released a Decision Impact Statement regarding the decision of the Full Federal Court in FCT v Hacon Pty Ltd 2017


Time for a simpler tax system
  • Hall & Wilcox
  • Australia
  • September 21 2018

Following the conclusion of its inquiry into taxpayer engagement with the tax system, the House Committee on Tax and Revenue (Committee) presented its


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