Insights

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27 Nov 2019

Tax deductibility of gaming machine entitlements

The High Court has decided that the purchase price of gaming machine entitlements in Victoria was not deductible in Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36.

24 Nov 2019

Corporate and commercial

Tax payable by foreign residents on capital gains may increase under proposed changes

ATO issues preliminary views on capital gains made by foreign beneficiaries of non-fixed trusts and relevance of source concept for capital gains, while gov't introduces legislation to remove entitlement to main residence exemption.

24 Oct 2019

Corporate and commercial

Update on voluntary disclosure of unpaid superannuation guarantee liabilities

It may be beneficial for employers that are considering voluntary disclosure of SGC liabilities to hold off until the Bill is passed

9 Sep 2019

Corporate and commercial

Personal services income provisions

Federal Court considers results test and unrelated clients test in two recent cases.

18 Jul 2019

Corporate and commercial

Employer superannuation contributions in light of Bluescope Steel decision

Employers are only required to make superannuation contributions in respect of earnings for ordinary hours at ordinary rates of pay specified in industrial instruments to avoid the superannuation guarantee charge

25 Jun 2019

Corporate and commercial

Will proposed legislation on anti-phoenix reforms rise from its ashes?

The Federal Government's push for significant corporate and taxation reform to quash phoenix activity has stalled, but probably only temporarily.

23 May 2019

Commercial litigation and dispute resolution Employment and safety Corporate and commercial Class actions

Employment class actions - feast or famine?

Employers are the subject of a wave of class action litigation at a time when the state of play is less certain than ever before. (Some) litigation funders are excited, but perhaps all is not what it seems.

13 May 2019

Corporate and commercial Restructuring and insolvency

Why directors must consider creditors' interests when company solvency is at risk

Federal Court finds Termite Resources' directors breached their duties by failing to conduct a proper analysis of sufficiency of cash reserves.

26 Apr 2019

Corporate and commercial

ATO's safe harbour for employer superannuation contributions in respect of annual leave loading

Employers may avoid liability for the superannuation guarantee charge in respect of annual leave loading under the ATO's safe harbour.

27 Mar 2019

Corporate and commercial

Voluntary disclosure of unpaid superannuation guarantee charge liabilities

Employers may benefit from disclosing unpaid superannuation guarantee charge (SGC) liabilities to the Australian Taxation Office (ATO) even if the Federal government's proposed amnesty is not enacted

Insights

Tax deductibility of gaming machine entitlements

Tax payable by foreign residents on capital gains may increase under proposed changes

Update on voluntary disclosure of unpaid superannuation guarantee liabilities

Personal services income provisions

Employer superannuation contributions in light of Bluescope Steel decision

Will proposed legislation on anti-phoenix reforms rise from its ashes?

Employment class actions - feast or famine?

Why directors must consider creditors' interests when company solvency is at risk

ATO's safe harbour for employer superannuation contributions in respect of annual leave loading

Voluntary disclosure of unpaid superannuation guarantee charge liabilities

Expertise

Archives

Insights

Tax deductibility of gaming machine entitlements​

Tax payable by foreign residents on capital gains may increase under proposed changes​

Update on voluntary disclosure of unpaid superannuation guarantee liabilities​

Personal services income provisions​

Employer superannuation contributions in light of Bluescope Steel decision​

Will proposed legislation on anti-phoenix reforms rise from its ashes?​

Employment class actions - feast or famine?​

Why directors must consider creditors' interests when company solvency is at risk​

ATO's safe harbour for employer superannuation contributions in respect of annual leave loading​

Voluntary disclosure of unpaid superannuation guarantee charge liabilities​

Expertise

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Archives

Tax deductibility of gaming machine entitlements

Tax payable by foreign residents on capital gains may increase under proposed changes

Update on voluntary disclosure of unpaid superannuation guarantee liabilities

Personal services income provisions

Employer superannuation contributions in light of Bluescope Steel decision

Will proposed legislation on anti-phoenix reforms rise from its ashes?

Employment class actions - feast or famine?

Why directors must consider creditors' interests when company solvency is at risk

ATO's safe harbour for employer superannuation contributions in respect of annual leave loading

Voluntary disclosure of unpaid superannuation guarantee charge liabilities