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.
By Amanda Tully - 4 min read
Interpreting bilateral tax treaties
A provision in a tax treaty is to be interpreted according to its language, context, and object and purpose. By STEPHEN TULLY.
By Stephen Tully - 7 min read
Why you must consider GST before closing a deal
Familiarity with GST legislation and rulings is essential. There are surprises in store for the unwary. By JIM MAIN.
By Jim Main - 3 min read
Tax exemptions: hidden duty stings
CGT exempt doesn’t necessarily mean NSW duty exempt. By JIM MAIN.
By Jim Main - 4 min read
Disproving tax fraud or evasion: the onus is on you
Knowing what to do if the Commissioner of Taxation forms a fraud or evasion opinion is no academic exercise. By LOUISE McBRIDE.
By Louise McBride - 6 min read
Stamp duty exemptions: hidden tax stings
Freedom from stamp duty does not necessarily mean freedom from tax or GST. By JIM MAIN.
By Jim Main - 3 min read
Trusts and hidden tax stings
Always be careful dealing with trusts. By JIM MAIN.
By Jim Main - 3 min read
Practical aspects of the new foreign resident CGT witholding tax
The new foreign resident CGT withholding tax applies to sales contracts entered into on or after 1 July 2016. By DUNG LAM and ALEX WHITNEY.
By Dung Lam and Alex Whitney - 6 min read
When a delayed estate means tax stings await
There are significant CGT and duty concessions in administering estates. By JIM MAIN.
By Jim Main - 3 min read
Dangerous trusts and hidden tax stings
Whenever you act on the purchase by a trust of any nature, always check the vesting date. By JIM MAIN.
By Jim Main - 3 min read
Property settlements and hidden tax stings
Despite time pressures, always be clear on the CGT consequences of a property settlement. By JIM MAIN.
By Jim Main - 3 min read