Residence Issues for Trust Estates With Foreign Corporate Trustees
The notional taxpayer described in Australian law as a ‘trust estate’ is required to calculate its net income as if it was a resident. ‘Resident trust estate’ is defined in s 95(2) of the Income Tax…
Land Tax Reform – What Does it All Mean?
The Land Tax (Miscellaneous) Amendment Act 2019 (SA) (the Amending Act) has now been enacted and introduces progressive changes to the Land Tax Act 1936 (SA) (the Land Tax Act) between 30 June 2020…
On the Hook: Directors in the Tax Firing Line
The personal responsibilities of company directors are getting more and more stringent with new laws proposed to extend directors’ penalty notice regimes to GST. This article identifies what personal…
COVID-19: Payroll Tax and Land Tax Measures
The devastating economic impact of the COVID-19 pandemic is being felt far and wide, with many businesses having to make the difficult decision of whether to close their doors, stand down staff or…
Draft Land Tax (Miscellaneous) Amendment Bill 2019
On 10 September 2019 the South Australian Government released the draft Land Tax (Miscellaneous) Amendment Bill 2019 for public consultation. A copy of the draft Bill can be found here:…
Land Tax Reform for Trusts
In light of the considerable interest shown in our recent article on this subject, we look further into some of the implications of the Treasurer’s budget announcement. An apparent target of the…
Aggregation of Land Held on Trust for Land Tax Purposes
On 18 June 2019, as part of the SA Budget, the Treasurer, Rob Lucas MLC, announced that the South Australian Government would introduce a new ‘aggregation model’ for land tax purposes effective from…
Offloading Tax Liabilities Between Spouses
High Court decision of the Commissioner of Taxation v Tomaras
Succession Planning
Protecting your business, your estate and you
ATO Raids
Roasting the Phoenix The Phoenix according to Greek and Roman mythology is a bird that lives for centuries and then is consumed by fire and rises again. It was a benign mythology symbolising concepts…
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DWFT Report
The DWFT Report is a comprehensive publication containing news, commentary and analysis of significant contemporary legal issues impacting the Australian business community.
