Business Ease

25 Jun 2010

Streaming of income to trust beneficiaries

Category: Trusts

Due to the decision impact statement on the Bamford High Court decision ...

11 Jun 2010

Capital Gains Tax: Sale of a Partnership to a Company

Category: Capital Gains Tax

The Australian financial year ends, for most businesses, on 30 June each...

10 Jun 2010

Trusts and Unpaid Present Entitlements TR 2010/3

Category: Trusts

On the 2nd of June 2010, The Australian Taxation Office (“ATO&rdqu...

9 Jun 2010

Bamford ATO Decision Impact Statement

Category: Trusts

I have previously written about the Bamford tax decisions in the High Co...

4 Jun 2010

GST and Sale of a Going Concern

Category: GST

Under the Australian GST law, the supply of a “going concern&rdquo...

17 May 2010

Capital Gains Tax and Earnout Arrangements

Category: Capital Gains Tax

It was announced in the recent Australian Federal Budget (11 May 2010) t...

13 May 2010

Australian Federal Budget Tax Changes

Category: General

The Australian Treasurer, Wayne Swan, delivered the 2010-2011 Australian...

11 May 2010

Get the result you want under the PSI rules

Category: Personal Services Income

The Personal Services Income (“PSI”) rules of the Australian...

7 May 2010

Get your GST margin scheme decision right

Category: GST

Many of the “tricky” GST issues occur in relation to real pr...

6 May 2010

Super Funds and Related Party Assets

Category: Superannuation

A question often arises as to whether a superannuation fund can acquire ...