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Video

Video presentations of all things tax and super

Seller of private company shares misses out on small business CGT concessions

The Administrative Appeals Tribunal has decided that a taxpayer failed the maximum net asset value test and could not use the small business CGT concessions following the disposal of a 1/3rd

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Video

Board of Taxation releases reform options paper on corporate tax residency

The Board of Taxation is conducting a review into the current corporate tax residency rules. After releasing a consultation paper, submissions were received. The Board has now

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Video

R&D Changes

The Government has introduced legislation into parliament that will make several changes to the R&D tax incentive. The changes are aimed at “better targeting” of the

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Video

Healius Ltd vs Commissioner of Taxation

The Federal Court has decided that 505 payments to medical practitioners, ostensibly for the purchase of the medical practitioners’ practices, were tax deductible to a public company. The

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Video

When labour costs should be capitalised and not deducted

When a capital asset is acquired, constructed or created taxpayers need to consider whether any of the cost of labour that relate to the acquisition, construction or creation should be added to

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Video

Commissioner’s Remedial Power

The Tax Agents Portal is about to close. It is being replaced by the Online Services for Agents facility. There is an important problem with this in relation to tax agents getting access to the

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Video

PCG 2019/D8

There is a problem with claiming a tax deduction for superannuation contributions made late in June and not received by the employee’s superannuation fund until July. The

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Video

Car Parking Fringe Benefits

The ATO has released draft taxation ruling TR 2019/D5 in relation to FBT on car parking benefits. It explains the law and has some interesting comments on what constitutes a commercial car park.

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Video

SMSFs – Non-arm’s length income

A superannuation fund pays the top marginal tax rate on “non-arm’s length income”. This video discusses a case recently decided in the Administrative Appeals Tribunal that concerned whether

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Video

Tax Practitioners Board

The Tax Practitioner’s Board has released its annual report. In this video John Jeffreys, Tax and Super Australia’s Tax Counsel, comments on the key issues in the report. He also

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Video

Working holiday makers

The Federal Court recently decided that a UK citizen was a resident of Australia and, although holding a working holiday visa, was not subject to the working holiday maker tax rates. This is

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Video

Tax residency – Working holiday maker

The Federal Court recently decided a tax residency issue in relation to a working holiday maker that visited Australia from the USA. The taxpayer argued that she was a resident of

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Video

Date set for shut down of tax agent and BAS agent portals

STP proves time‐consuming, costly and onerous for micro employers

Drawdown rates: Too high, too low, about right?

Corporate myGovID frustrations revealed and (partially) allayed

Working holiday makers

From the Blog

Seller of private company shares misses out on small business CGT concessions

Board of Taxation releases reform options paper on corporate tax residency

R&D Changes

Healius Ltd vs Commissioner of Taxation

When labour costs should be capitalised and not deducted

Commissioner’s Remedial Power

PCG 2019/D8

Car Parking Fringe Benefits

SMSFs – Non-arm’s length income

Tax Practitioners Board

Working holiday makers

Tax residency – Working holiday maker

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