iscover Tax
Tax
How the Guardian AIT decision gives Part IVA sharp, nasty teeth
Applying the general tax avoidance provision has become subject to nothing more than a decision of the Commissioner.
17 February 2023 • By John Jeffreys
Tax
Most taxpayers ‘will be in the dark’ about WFH changes
17 February 2023 • By Philip King
Tax
ATO defends changes to WFH rate, record-keeping regime
17 February 2023 • By Philip King
more from tax
Tax
ATO sticks to its guns in revised WFH deductions regime
The finalised guidance, released yesterday, introduces stricter record-keeping requirements and a fresh rate per hour.
16 February 2023 • By Philip King
Tax
ATO turns spotlight on holding companies set up to avoid tax
Involvement in such schemes could involve “serious penalties” for taxpayers and agents promoting them.
15 February 2023 • By Philip King
Tax
What the Guardian case tells us about following advice
The court’s view differs from the approach of the ATO in its s100A ruling.
10 February 2023 • By Andrew Gardiner
Tax
ATO turns up the heat on holiday home deductions
Accountants must ask all the right questions about what clients really do with their summer houses.
10 February 2023 • By Josh Needs
Tax
How the Guardian case shines a light on reimbursement agreements
In a seminal decision about how s100A applies to trust distributions, the Federal Court rejected the ATO’s position.
08 February 2023 • By John Jeffreys
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
Tax
S100A rules to ‘double the price’ of trust distribution work
A sequence of documents will be required to avoid raising red flags with the ATO, says Change GPS.
07 February 2023 • By Philip King