Category: Capital Gains Tax
The Administrative Appeals Tribunal (“AAT”) recently decided...
Category: Capital Gains Tax
The Australian financial year ends, for most businesses, on 30 June each...
Category: Capital Gains Tax
It was announced in the recent Australian Federal Budget (11 May 2010) t...
Category: Capital Gains Tax
A case that was recently decided in the Federal Court highlights a probl...
Category: Capital Gains Tax
If you can be a small business under the tax law definition, there are q...
Category: Capital Gains Tax
In Australia, trusts are frequently used to conduct businesses and inves...