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Tax

Tax

Where the Guardian appeal was won and lost

The court’s decision highlighted the differences between s100A and Part IVA.
08 February 2023 • By Jeremy Makowski

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Tax

Why concerns linger over s100A final ruling

The ATO improves its guiding documents on trust distributions, but too much remains uncertain.
03 February 2023 • By Robyn Jacobson
Tax

‘Erratic’ valuation increases trigger huge leaps in NSW land tax

Small rises in the tax thresholds combined with much higher land assessments will hit family investors hardest,...
02 February 2023 • By Josh Needs
Tax

Medical centres ‘sleepwalking to payroll tax precipice’

Many GP practices and their accountants are unaware of rulings that could leave them with thousands in unfunded...
31 January 2023 • By Philip King
Tax

Guardian AIT decision leaves s100A questions hanging

Federal Court clears up doubts over reimbursement agreements but leaves a core question untouched.
25 January 2023 • By Philip King
Tax

Federal Court decides Guardian AIT appeal on s100A

Long-awaited decision leaves a central question about “ordinary family or commercial dealings” unaddressed.
24 January 2023 • By Philip King
Tax

Agent linking talks ‘highly productive’, says ATO

Office optimistic that another meeting with professional bodies can address concerns.
20 January 2023 • By Philip King
Tax

ATO talks over agent linking regime end without agreement

A crucial meeting between the tax office and professional associations fails to resolve key points of difference about...
20 January 2023 • By Philip King