Clayton Utz | Australia | 29 May 2023
Employers and contracting principals should revisit their superannuation guarantee treatment of sole trader contractors pursuant to the extended…
Johnson Winter Slattery | Australia | 2 Feb 2023
The ATO has issued its Decision Impact Statement (DIS) about a year after the Full Federal Court decision in Shell Energy Holdings Australia v…
Keypoint Law | Australia | 14 Jul 2022
The Commissioner of Taxation (“the Commissioner”) is ramping up efforts to identify unpaid superannuation entitlements by businesses who have been…
Colin Biggers & Paisley Lawyers | Australia | 25 Apr 2022
High Court in Commissioner of Taxation v Carter [2022] HCA 10 finds that a beneficiary of a trust cannot avoid income tax on an entitlement to trust…
Holding Redlich | Australia | 22 Dec 2020
On 21 December 2020, the Administrative Appeals Tribunal (AAT) directed the Commissioner of Taxation (Commissioner) to register the small business…
Mills Oakley | Australia | 4 Feb 2020
From 1 March 2020, the Victorian Commissioner of State Revenue (Commissioner) will no longer apply his ‘practical approach’ when assessing whether a…
Gilbert + Tobin | Australia | 18 Dec 2019
The Commissioner of Taxation (Commissioner) has finalised his views on the meaning of “employee share trust” (EST) in the recently released taxation…
Cooper Grace Ward | Australia | 9 Dec 2019
The ATO has been targeting lump sum payments received by medical practitioners. A recent decision of the Federal Court means that ATO audit activity…
Hall & Wilcox | Australia | 26 Nov 2019
The Commissioner of Taxation recently issued Draft TR 2019/D5 (Draft Ruling) which sets out when a car parking benefit is provided for the purposes…
Lindsay Taylor Lawyers | Australia | 25 Aug 2019
On 14 August 2019, the High Court of Australia in Glencore International AG v Commissioner of Taxation [2019] HCA 26 unanimously dismissed an…