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News in brief… 19 July
Draft legislation program released for Senate; Government announces rural parliamentary committee; Geopolitics update: Protests in Hong Kong expanding in scope; ATO update: Rental property owners toolkit released; ATO update: Four most common individual income tax return mistakes.
New tax rates a welcome relief for craft beer brewers
Leonie Ferretter & Jessie Zhang examine the updated excise duty rates on beer in Australia.
‘Historically stagnant’: They said what?
What have the key stakeholders said on the issue of wages growth this week?
News in brief… 18 July
ATO advice and guidance; Treasury speeches: Australian Conference of Economists 2019; Government responds to APRA capability review; RBA releases July monetary policy meeting minutes; ATO update: Advance pricing arrangements.
Most Popular Articles
Do you need to lodge a Taxable Payments Annual Report?
Geoff Yiu & Barry Sullivan explore the taxable payments annual reporting exemption and why just one payment to a contractor providing cleaning or courier services could trigger a requirement to report.
So ride-share cars are not taxis for FBT – What do I do now?
Legislative reform would be required to incorporate ride-sharing services into the exemption.
Whistleblowing laws update webinar
Our webinar is designed for anyone involved in the running of an internal whistleblowing program.
Interpretation of ‘ordinary hours of work’ for superannuation purposes: Federal Court decision
The Full Court of the Federal Court recently delivered its judgment in Bluescope Steel Ltd v The Australian Workers’ Union and Commissioner of Taxation [2019] FCAFC 84. 
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Taxation law – Complexity versus efficiency
ATO Second Commissioner Law Design and Practice, Andrew Mills, says complex taxation law makes it difficult for taxpayers to trust the system.
Compliance View all >
News in brief… 18 July
ATO advice and guidance; Treasury speeches: Australian Conference of Economists 2019; Government responds to APRA capability review; RBA releases July monetary policy meeting minutes; ATO update: Advance pricing arrangements.
Taxation law – Complexity versus efficiency
ATO Second Commissioner Law Design and Practice, Andrew Mills, says complex taxation law makes it difficult for taxpayers to trust the system.
Do you need to lodge a Taxable Payments Annual Report?
Geoff Yiu & Barry Sullivan explore the taxable payments annual reporting exemption and why just one payment to a contractor providing cleaning or courier services could trigger a requirement to report.
News in brief… 11 July
ATO advice and guidance; Council of Financial Regulators releases quarterly statement; ATO update: Top 1,000 tax performance program report; and ATO update: Diverted profits tax in force.
Corporate Tax View all >
Talking Tax, not Trust in Dublin
Chris Morgan provides a summary of viewpoints offered by various experts at a roundtable on the issue of tax and trust.
Do you need to lodge a Taxable Payments Annual Report?
Geoff Yiu & Barry Sullivan explore the taxable payments annual reporting exemption and why just one payment to a contractor providing cleaning or courier services could trigger a requirement to report.
Risk-based approach to tax compliance
ATO Second Commissioner Law Design and Practice Andrew Mills says the organisation has taken a risk-based approach towards audits of small business. 
ATO increasingly focused on financial intermediary businesses
Richard Wilkins looks at recent ATO developments regarding AFI foreign subsidiaries and the CFC rules.
Deal Advisory - Tax View all >
News in brief… 10 July
ASIC consults on short-term consumer credit; APRA issues response to capital adequacy framework consultation; Labor calls for bipartisan anti-dumping approach; and ATO update: An eye on expats with student loans.
ATO updates guidance for UPEs under sub trust arrangements
Brent Murphy and Sam Ayoubi discuss Practical Compliance Guideline PCG 2017/13.
News in brief… 18 April
ATO advice and guidance; Treasury releases Pre-election Economic and Fiscal Outlook 2019; Rental property deduction audits to double; and ATO update: Stapled groups.
Staples – The end of the Beginning?
Taxpayers should review the application of the Staples Legislation to existing structures and consider whether to make the election for transitional relief.
Economics & Regulation View all >
News in brief… 19 July
Draft legislation program released for Senate; Government announces rural parliamentary committee; Geopolitics update: Protests in Hong Kong expanding in scope; ATO update: Rental property owners toolkit released; ATO update: Four most common individual income tax return mistakes.
‘Historically stagnant’: They said what?
What have the key stakeholders said on the issue of wages growth this week?
News in brief… 16 July
New guide for registrable superannuation entity licensee; Strategic plan to be developed for Services Australia; ATO update: 2020 income year Division 7A benchmark interest rate released; and ATO update: GST on exports.
News in brief… 15 July
Financial complaints report released; Federal Government reduces deeming rates; RBA speech: Foreign exchange global code; and ATO update: Methods used to detect international tax evasion.
Employment View all >
Do you need to lodge a Taxable Payments Annual Report?
Geoff Yiu & Barry Sullivan explore the taxable payments annual reporting exemption and why just one payment to a contractor providing cleaning or courier services could trigger a requirement to report.
So ride-share cars are not taxis for FBT – What do I do now?
Legislative reform would be required to incorporate ride-sharing services into the exemption.
Legislation to deny non-residents CGT main residence exemption not proceeding
The bill lapsed at the end of Parliament, meaning the proposed changes will not proceed.
Single Touch Payroll requirements for globally mobile employees
The ATO has released updated guidance in regards to STP reporting requirements for foreign employees working in Australia.
Grants & Incentives View all >
R&D claim for health business dismissed
Georgia King-Siem & Joel Lovell review an AAT case demonstrating the need to conduct research and development (R&D) activities in a scientific method to qualify for the R&D tax offset.
News in brief… 8 July
Personal income tax legislation receives Royal Assent; ATO issues response to personal income tax legislation; Draft legislation released on redundancy concessional tax treatment; APRA revises home loan lending guidance; and Geopolitics update: Iran increases uranium enrichment levels.
News in brief… 5 July
Legislation update; New commissioner appointed to ACCC; ATO update: Consultation arrangements report; and ATO update: 10 things to know for tax 2018-19.
Government’s Personal Income Tax Plan amendments get the go ahead
Richard Wilkins explains the changes to personal income tax that passed Parliament this week.
Indirect Tax View all >
New tax rates a welcome relief for craft beer brewers
Leonie Ferretter & Jessie Zhang examine the updated excise duty rates on beer in Australia.
Japan’s consumption tax conundrum
It has been a matter of ‘will they’ or ‘won’t they’ for a number of years.
Conduct of parties inferred in margin scheme case
Kate Law & Suzanne McMahon discuss an AAT case in which no written evidence was able to be produced.
Broad brush approach on substitutability for Tariff Concessions
An AAT decision serves as a reminder that the making of a tariff concession order is not a given.
International Tax View all >
News in brief… 17 July
BEPS membership grows to 131 countries; Geopolitics update: China records slowest growth in decades; ATO update: Self-managed super fund (SMSF) highlights; ATO update: Income statements in myGov.
UK Government releases digital services tax draft legislation
Matthew Herrington & Kristy Rockall take a look at draft legislation published by the United Kingdom Government on its proposed digital services tax (DST).
US trade investigation into France’s digital services tax
The French digital services tax legislation was approved by the French Senate on 11 July.
ATO increasingly focused on financial intermediary businesses
Richard Wilkins looks at recent ATO developments regarding AFI foreign subsidiaries and the CFC rules.
Migration View all >
Origin waiver for importers: A new reason to become a Trusted Trader
Australian Border Force has now implemented one of its long-awaited benefits for Trusted Traders.
Is living in multiple overseas countries sufficient to break Australian residency?
Dan Hodgson and Ablean Saoud review a recent Administrative Appeals Tribunal (AAT) decision that has again shown the obstacles to breaking Australian residency .
Future of mobility and year-end reporting update
This session will focus on managing your day-to-day mobility programs in this changing landscape.
International money transfers treated as assessable income
The failure to properly document purported loans from a Chinese relative has seen the AAT affirm the Commissioner’s objection decision to treat the amounts as assessable income
Tax Law & Dispute Resolution View all >
Whistleblowing laws update webinar
Our webinar is designed for anyone involved in the running of an internal whistleblowing program.
Interpretation of ‘ordinary hours of work’ for superannuation purposes: Federal Court decision
The Full Court of the Federal Court recently delivered its judgment in Bluescope Steel Ltd v The Australian Workers’ Union and Commissioner of Taxation [2019] FCAFC 84. 
New whistleblower protections apply now, from 1 July 2019
Lauren Witherdin and Elizabeth Ticehurst discuss new whistleblower laws which have now commenced.
Does a parent company centrally manage and control its special purpose subsidiary?
Peter Madden and Nikol Davies review a recent UK decision in the Upper Tier Tribunal that considers the locus of central management and control of special purpose subsidiary companies.
Technology View all >
UK Government releases digital services tax draft legislation
Matthew Herrington & Kristy Rockall take a look at draft legislation published by the United Kingdom Government on its proposed digital services tax (DST).
News in brief… 26 June
Shadow treasurer speech on tax cuts and economy; APRA releases guidance on information security; Top tips for trusts before 30 June 2019; and ATO update: 1 in 5 car claims at limit not requiring receipts.
Evolving skillsets for the future
Chief Operating Officer at the Australian Taxation Office (ATO) Jacqui Curtis talks about the mega trends at play that will impact of workplaces in the future.
Challenges of transformation
Australian Taxation Office (ATO) Chief Operating Officer Jacqui Curtis discusses the challenges of transformation within the ATO.

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