Update 34 | s100A B Blood and Guardian case
The two s100A B Blood and Guardian cases cover some very specific scenarios. And not common examples.
Posts
Update 33 | Updated s100A TR and PCG
Updated s100A TR and PCG - get the updated review of ATO's approach to s100 issues. Avoid reimbursement arrangements.
361 | The Carter Case
The Carter Case changed everything. You can no longer disclaim a trust distribution for income tax purposes.
346 | Blue Zone Arrangements
Blue zone arrangements can be saved. With a few tweeks you can usually move back into the green zone.
345 | The Guardian Case
The Guardian case will give you a better defence when accused of a so-called 'washing machine arrangement'.
344 | The Jamsek Case
The Jamsek case - together with the Personnel Contracting Case - changed everything as Sam Harvery will tell you.
343 | Employee or Contractor
Employee or contractor - Old problem. New Court Case. Two new court cases in fact that are changing everything.
341 | Resident Director
A resident director usually fulfills just one specific role. And that is to meet the ASIC requirement that one director of a private Australian company must reside in Australia.
312 | Business Break Ups
Here is Scott McKenzie with 7 factors that make a business breakup easy or hard.
303 | Unfair Contract Case Study
Here is an unfair contract case study to show you how the unfair contract term provisions work.
302 | Unfair Contract Terms
The unfair contract term provisions might help you to get out of an unfair contract.
297 | Accountants in the Cannabis Industry
Accountants in the Cannabis industry can shape and help grow a booming industry that is still in its infant shoes.
288 | Taxation of IP
The taxation of IP is about CGT, depreciation, instant asset write-offs and tax incentives. Here is Melissa McGrath with more details.
287 | Intellectual Property
Intellectual property is a right. It is only property as such to the extent you have a right to it. Here is Melissa McGrath with more.
281 | Child Support Payments
Child support payments - what to look out for? Simon Bacon of Manby & Scott is a family law lawyer specialising in child support arrangements, so perfect to ask how child support works.
274 | Director Penalty Notices
Director penalty notices are the ATO's tax collection tool of last resort to get what they are owed - by going straight for a director's personal assets.
272 | Company Capital
For small to medium companies the size and type of company capital usually doesn't matter. But sometimes it does.
271 | Company Constitutions
What is the difference between company constitutions and shareholder agreements? Should you just have one or do you need both?
269 | Intern or Employee
How do you tell whether somebody is an intern or employee? Where does an intern stop and employee start?
262 | Declaring a Dividend
Declaring a dividend is not that straight forward. There are 5 steps to run through. And heavy penalties await if you get this wrong.
255 | Family Provision Claims
Here is Paul Mackenroth of Cleary Hoare about what happened with the family provision claim in the Marsella case and how to avoid it.
UPDATE 18 | COVID-19 Debt Hibernation
COVID-19 debt hibernation: All debts put into a box and locked up until 24 September 2020. Here is Ben Sewell of Sewell & Kettle with more.
UPDATE 17 | COVID-19 Tenancy Law
COVID-19 tenancy law is fuzzy, so it all comes down to negotiation or - if you can't agree - the tribunals, as Ben Sewell will tell you in this episode.
UPDATE 16 | COVID-19 Insolvency Law
COVID-19 insolvency law is to help you survive. To get through this crisis alive. Here is Ben Sewell of Sewell & Kettle with the details.
UPDATE 13 | COVID-19 Contract Law
What happens to contract law during COVID-19? Here is Geoff Stein of Brown Wright Stein Lawyers in Sydney with some insights.
UPDATE 12 | COVID-19 Employment Law
Things have become more flexible under COVID-19. In this episode Ben Thompson of Employment Hero will tell you how.
UPDATE 11 | Employment Law Before COVID-19
What did employment law before COVID-19 look like? Here is Damien Gooden of HR Central with some insights.
210 | Asset Protection
The more assets, the more asset protection you need. Here is Geoff Stein of Brown Wright Stein Lawyers in Sydney with more.
156 | Trust 101 – Part II
Here is Part II of Paul Goldin's overview of simple mistakes that are easy to avoid but even easier to make - Trust 101 Part II.
142 | RG 146
RG 146 is an ASIC regulation listing the minimum training you need to give financial advice. Here is Mark Sinclair of Mentor Education.
139 | Incoterms
Incoterms are pre-defined commercial terms. Simon Dorevitch of A & A Tax Legal Consulting will tell you what they mean.
135 | Power of Attorney and Enduring Guardianship
Peter Bobbin of Argyle Lawyers will talk about enduring power of attorney and enduring guardianship. Listen in to know their difference.
116 | Property vs Shares
Property vs shares - how are they taxed differently? Bob Deutsch, Senior Tax Counsel of The Tax Institute, pursues this question.
115 | Life and Remainder Interest
A life and remainder interest is often used in a testamentary setting. Here is Michael McCarthy of Tax & Super Australia with more.
113 | Binding Death Benefit Nomination
Binding death benefit nominations are an important part of SMSF succession. Daniel Butler of DBA Lawyers will tell you more.
93 | New Safe Harbour for Directors
The new safe harbour rules for directors aim to change the insolvency culture in Australia. Ben Sewell of Sewell & Kettle will give you the details.
92 | Phoenix Activity
Phoenix activity is a common phenomenon in the Australian tax ecosystem. Ben Sewell of Sewell & Kettle will tell you how phoenixing works.
62 | Electronic Signatures
What is legally valid when signed electronically? Christine Ecob and Georgina Xiradis of JWS will walk you through the legal framework.
36 | Common Reporting Standards
Tax havens start talking to the ATO thanks to the new Common Reporting Standards. Ben Sewell of Sewell & Kettle provides a helpful overview.
19 | Sole Purpose Test
According to the ATO the sole purpose test is the most commonly breached rule. Manoj Abichandani of Online SMSF Auditor discusses the issue.
18 | Family Law
To sort out the tax side of a relationship breakdown, it helps to understand the legal side. Here is Angelina Torrisi of Family Law Practice.
Articles
53 | Ryan Wealth v Baumgartner
Ryan Wealth v Baumgartner is the latest calamity in the new practice by trustees to get the SMSF auditor to pay for dumb investment decisions.
49 | Joint Tenants or Tenants in Common
You got married and just bid on a house. Should you buy the house as joint tenants or tenants in common?
47 | Deceased Estates
When you die, everything you own will go into your deceased estate unless specifically excluded. And the devil is in these exclusions.
12 | Payment Arrangements
Payment arrangements with the ATO are expensive due to high interest rates. So best to avoid using the ATO as a bank.
11 | Director Penalty Notice
A director penalty notice allows the ATO to cut through the corporate veil of a company and go for the individuals behind it - the directors. Here is more.
10 | Taxpayer’s Charter
It might feel at times as if you have no rights against the ATO. But you do. They are listed in the Taxpayers' Charter.
Tax Talks
Tax Talks is Australia’s tax news podcast for tax professionals. Informative, entertaining and free.
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