Pepsi: maximum taste, no royalty
In ruling against the ATO, the High Court stressed a few key points that hint at how diverted profits and royalty withholding tax should be…
By Hugh Paynter, Ryan Leslie, Toby Eggleston and Naison Seery - 2 min read
A pricey change of trustees
Section 54 of the Duties Act 1997 can trip any tax lawyer up and can lead to a number of different tax stings for your…
By Amanda Tully - 6 min read
Stamp of approval
Section 274 of the Duties Act 1997 can be unwieldy when trusts, companies and super funds complicate the way it applies.
By Michaela Schmidt - 1 min read
Not all perils are in the river
After a death, murky issues – like life insurance, residency and capital gains tax – can reveal themselves in surprising and costly ways.
By Jim Main - 1 min read
Important reforms regarding tax practitioners and promoter penalties
Recent tax reforms drastically increase penalties and broadens the scope of what is considered promoting tax exploitation.
By Angelina Lagana, Simon Mifsud, Craig Boyle and Codey Swadling - 2 min read
The Pepsi case: did the Federal Court bottle it?
In its first application of nascent tax laws, the Court considers what constitutes a contractual right and the new diverted profits tax.
By Hugh Paynter, Ryan Leslie and Graeme Cooper - 2 min read
Cancelling shares and landholder duty
When a couple in business together separates, things get messy and tax stings can fly under the radar in the ensuing familial chaos.
By Amanda Tully - 2 min read
NCAT affirms application of transfer duty to variation of trust deed
A recent NCAT decision applies the new ‘beneficial ownership’ provisions in the context of discretionary trust variation.
By Mira Brewster - 2 min read
30 June blues
Picture this: your client wants to gift their capital gains but they’re dragging their feet and end of financial year is approaching…
By Jim Main and Michaela Schmidt - 1 min read
Busy bees
Beekeeping can sting you in ways you don’t expect. This case study shows the hidden tax pitfalls of diving into your retirement hobby farm.
By Michaela Schmidt - 1 min read
Practical tips on claiming NSW Primary Production Duty Exemption
Showing Revenue NSW you are eligible for the PPE can be tricky. Find out what you will need to be successful first time.
By Dung Lam and Annika Lawrie - 1 min read