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Gadens | Australia | 19 Aug 2022

Can a disclaimer retrospectively reduce a trust beneficiary’s taxation liabilities?

The beneficiaries of a trust estate executed disclaimers of income more than two years after the end of the relevant income year (2014). The Full…
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Birchstone Tax Law | Australia | 12 Aug 2022

Birchstone Brief for the week ended 12 August 2022

The ATO has released GSTR 2022/2DC1, a draft consolidation outlining proposed changes to GSTR 2022/2 (which covers the Commissioner’s view of the GST…
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Birchstone Tax Law | Australia | 8 Aug 2022

Child Maintenance Trusts

A child maintenance trust (CMT) offers a tax planning opportunity where child maintenance payments are required to be made as a result of a…
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Clayton Utz | Australia | 4 Aug 2022

Litigation 101: Document retention for business

Businesses should implement a clear and effective document retention policy, and ensure that it is periodically revised to ensure that it is…
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KHQ Lawyers | Australia | 29 Jun 2022

Tax issues to consider in family law as the financial year closes…

Division 7A of the Income Tax Assessment Act 1936 (Cth) (ITAA36) aims to deal with payment of profit from private companies, to ensure that tax is…
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Holding Redlich | Australia | 9 Mar 2022

ATO obtains a $220 million freezing order in takeover deal with energy giants

An important decision was handed down recently highlighting the powers available to the Commissioner and Deputy Commissioner of Taxation when dealing…
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Cordato Partners | Australia, United Kingdom | 8 Feb 2022

Tax Commissioner responds to High Court decision that the Working Holiday Makers tax is unfair by making tax residency claims harder

Introduced in the name of fairness, the Working Holiday Makers tax, known as the 'backpacker tax', has been ruled to be unfair to working holiday…
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Clayton Utz | Australia | 22 Jul 2021

ATO changes guidance for when receipts from the licensing and distribution of software will be royalties

In releasing draft Taxation Ruling 2021/D4, the Commissioner has changed his long-standing views in respect of receipts relating to computer software…
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Cornwalls | Australia | 26 May 2021

Home is where the ‘central management and control’ is: Upcoming changes to the corporate residency test

The Australian corporate residency test is a fundamental concept of international corporate taxation and it is most likely about to change in a…
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Johnson Winter & Slattery | Australia | 24 Apr 2020

Understanding the JobKeeper scheme

The Coronavirus Economic Response Package (Payments and Benefits) Act 2020 (Cth) (the Act) and the Coronavirus Economic Response Package (Payments…
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