CGT Archives - Page 2 of 6 Wolters Kluwer

Government “overshoots” small business concessions loophole — more unnecessary labyrinth layers

March 5th, 2018 Contributed by Jack Stuk, National Tax Partner, KHQ Lawyers and President, NTAA Ltd In February 2018, the government released the exposure draft of the Treasury Laws...

CGT

Significant changes proposed to small business CGT concessions

February 26th, 2018 Contributed by John Storey, Rajan Verma and Andrew Henshaw, Directors, Velocity Legal Treasury has recently released draft legislation that significantly restricts...

CGT

Bitcoin and other cryptocurrencies: tax reporting and record-keeping obligations

December 4th, 2017 Contributed by Anthony Bradica, Partner, Adam Dimac, Lawyer and Joni Pirovich, Lawyer, Hall & Wilcox As cryptocurrencies gather momentum among investors, it is no...

CGT

Travel and rental depreciation deduction restrictions: a poor man’s response to negative gearing excesses

September 25th, 2017 Contributed by Associate Professor Justin Dabner, Law School, James Cook University, Cairns, Australia; Adjunct research fellow in Business Law and Taxation, Faculty of...

CGT

Danvest case: any implications for partnerships and CGT?

September 4th, 2017 Contributed by Associate Professor Justin Dabner, Law School, James Cook University; Adjunct research fellow in Business Law and Taxation, Faculty of Business and...

CGT

CGT cap and SMSFs — unlocking the opportunities

August 15th, 2017 Contributed by Peter Slegers, Partner, and Josh Pascale, Lawyer, Cowell Clarke Recent changes to the superannuation regime have placed significant restrictions on the...

CGT

What's New in Financial Planning: Income Tax and Superannuation

August 3rd, 2017 This year's release marks the 20th edition of our Australian Master Financial Planning Guide. In celebrating this milestone, we will be releasing a series of articles...

CGT

Boundaries of the CGT marriage breakdown rollover: the Sandini case

July 17th, 2017 Contributed by Andrew Henshaw, Director, Velocity Legal The breakdown of a marriage can have a high emotional and financial cost. Often, a spouse will have to transfer...

CGT

Life and Taxes: Relationship breakdown

July 6th, 2017 Below is an excerpt from the Life and Taxes: A Look at Life Through Tax book by Mark Chapman, available now on the CCH Bookshop. One in three Australian marriages...

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Quo vadis: holding cost deductions on vacant land

Backpacker tax continues to plague government

Discretionary trusts — do we need to rethink having a wide class of beneficiaries?

Economic activity in space — developments in taxation

CGT Main residence exemption and death

In-specie super contribution can be CGT event to trigger 15-year exemption: ATO view incorrect

Do you qualify for the full CGT discount if you were a non-resident during the time you owned the property?

The lifeguards are moving the flags

Economic activity in space — developments in taxation

International tax trust morass — again!

Glencore decision limits transfer pricing reconstruction powers — case overview

Update on tax residency — High Court refuses to grant ATO special leave to appeal in Harding

The IOOF decision: was it correctly decided?

Superannuation guarantee amnesty introduced … again! And this time with a real sting in the tail …

Penalty interest and TR 2019/2 in the context of SMSFs with LRBAs

What will I need to do? Practical responses to the Banking Royal Commission

Economic activity in space — developments in taxation

Introduction of director penalty notices and estimates for GST

Directors beware — extended liability for superannuation guarantee charge, PAYG withholding tax and GST

New GST withholding obligation starts

FBT Season Tips 2018: Work-related items exemption

'Tis the season for FBT: ATO update

Australian Tax Treaties 2018: Revised German Agreement and TIEA with Brunei

FBT Talk: Let the 2018 Entertainment FBT challenge begin…

Proposed changes to surcharge purchaser duty and surcharge land tax law for discretionary trusts owning residential land in NSW

Discretionary trusts — do we need to rethink having a wide class of beneficiaries?

Limits on what is goodwill — High Court case

Refunds and concessions for NSW surcharge purchaser duty and surcharge land tax

Accountants Faring Well in the Future of Virtual Reality

The future experience defined by the ATO

What is driving innovation in accounting right now?

Budget Overview – still room for some rabbits (Broader Economic and Political Overview)

Wolters Kluwer Submission on the Three Year Audit Cycle for some SMSFs

Tyler Wise, Intelligent Accounting Trail Blazer

Adapting to Change: Moving Your Firm to Compliance Advisory

Accountants Faring Well in the Future of Virtual Reality

Accountants Faring Well in the Future of Virtual Reality

Predictive accounting – the next generation

The impact of the Internet of Things on Accounting

CCH iFirm's E-Learning Platform is here

Googles preferred mobile friendly format

Does your website look dated?

Introducing the CCH Web Manager Resource Hub

Introducing Our Newest Pre-designed Templates - Nebula and Titan

Eight tips for dealing with overseas property

Eight tips on add-backs

Treaties and international agreements relevant to family law proceedings in Australia

Will de-federation of the Family Court fix fragmentation of family law? An analysis of the ALRC’s final report on family law

Insurance — Banking Royal Commission final report

2017 Wrap Up — Commercial law

Marketing class actions: A new frontier

Court sheds light on proving claims for unliquidated damages in bankruptcy

What should be included in your whistleblowing policy

Have you got a whistleblower policy in place?

Financial advice and regulators — Banking Royal Commission final report

2018 Annotations of the Personal Property Securities Act (PPSA)

The safe harbour legislation and its impact on the right to terminate leases for insolvency events

Strata and Holiday Letting – a word of caution about the game changer

Can a strata by-law restrict Airbnb style holiday lettings? A new legal decision is a game changer

NSW: Strata Defects Regime has commenced

Medical mesh suppliers and manufacturers found negligent

Total and Permanent Disablement in Superannuation and Insurance

The plane truth re-visited — plane crash survivor’s PTSD found not to be a bodily injury

Employer liable for driver’s fatigue after working four consecutive night shifts

Competition — How could the ACCC’s recommendations affect Google and Facebook?

2017 Wrap Up — Commercial law

Dallas Buyers Club — court limits what copyright owners can demand

Court orders changes to the appearance of a house

‘Tis the season for Christmas parties: Are you prepared?

Like a duck on water: why annualised salaries require ongoing work

Federal Court: increased penalties under the Fair Work (Registered Organisations) Act 2009 (Cth) do not apply retrospectively

How to ensure loaded rates of pay pass the BOOT

Compliance — WHS — white collar employers’ duty to manage fatigue

Cognitive flow: the secret to getting more done in less time

The first Category 1 offence to be prosecuted in South Australia

China gets serious about safety

Final Commonwealth guidelines for Modern Slavery Act reporting entities released

A Religious Discrimination Bill – an overview for employers

Employment contract law -v- religious discrimination protections: will Israel Folau overturn his dismissal by Rugby Australia?

Criminal record not a get out of jail free card for employers