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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…

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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.

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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.

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Scale model of a house sits on top of a a checklist on a desk, next to a pencil and a calculator.

The not-so-ordinary meaning of ‘ordinarily resident’

Jen McMillan unpacks the Court’s narrow interpretation of ‘ordinarily resident’ and provides valuable practice notes and updates on residential land purchasing.

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Scale model of a house sits on top of a a checklist on a desk, next to a pencil and a calculator.

Changing trustees and landholder duty pain

Consider the landholder duty provisions whenever shares in a company or units in a unit trust are being transferred in landholding entities.

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Family succession traps

There are complex tax rules when dealing with company shares. Practitioners should be aware of the relevant legislation and if unsure, seek specialist advice.

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Happy 40th! Not quite the surprise you were hoping for

Stamp duty on shares was abolished some time ago, but don’t forget about landholder duty.

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Dealing with deceased estates: Gifts and tax implications

When dealing with deceased estates, practitioners should be mindful of capital gains tax implications when dealing with gifts.

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A ‘tail’ of woe

When considering whether rural land qualifies for the Primary Production Land tax exemption, practitioners should consider the ‘dominant’ use of the land.

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GST considerations: Don’t always run with the sheep

Solicitors should be aware when ‘GST free supply of farmland’ is applicable and whether the purchaser intends to ‘carry on a business’.

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