Tax

Tax

Three ways to solve all your s100A problems

The ATO’s approach to trust distributions was the biggest tax issue of 2022, but there are some clear ways through the...

13 January 2023 • By John Jeffreys

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Tax

From 100A to exam cheats and director IDs … Oh, what a year!

What were the biggest stories in the tax profession in 2022? Accountants Daily picks its top five.

30 December 2022 • By Philip King

Tax

How an unpredictable year left a lot undone

Tax policy took an uncertain turn with two federal budgets and a change of government in Canberra.

29 December 2022 • By Robyn Jacobson

Tax

How crypto assets can trigger CGT tripwires

Lending digital currency can be viewed as disposal while losses from the recent downturn may offer little relief from...

23 December 2022 • By Jeremy Makowski

Tax

Why accountants must be alert to 100A agreement traps

Advisers run the risk of being party to a reimbursement agreement under the ATO’s trust ruling.

22 December 2022 • By John Jeffreys

Tax

100A ruling leaves trust decisions haunted by ‘uncertainty’

The ATO fails to resolve the key question of what constitutes “ordinary family and commercial dealing”, tax...

13 December 2022 • By Philip King

Tax

Raids stop $33m in tax avoidance, ATO claims

Charges are pending following an operation with the Australian Federal Police (AFP) that uncovered 70 sales systems...

13 December 2022 • By Josh Needs

Tax

When it comes to valuations, make sure the price is right

There are “at least 206” different tax provisions that may require you to determine the value of an asset.

09 December 2022 • By Mark Whittaker and Sally Preston