Epic Games: digital platforms test Australian competition law
A battle of the giants that marks a turning point for competition law, exposing its strengths, limits and the need for digital platform regulation.
By Brent Fisse - 1 min read
Options and hidden tax stings
What applies to GST does not necessarily apply to CGT. By JIM MAIN.
By Jim Main - 1 min read
Succession planning and hidden tax stings
Every succession plan has tax implications. Ensure your client gets good tax advice elsewhere if you can’t give it. By JIM MAIN.
By Jim Main - 2 min read
Tax stings and GST tales of woe
There are multiple different GST scenarios requiring separate analysis. According to Jim Main, taxpayers must be careful when using the margin scheme and the going concern exemption….
By Jim Main - 2 min read
Tax sting: super fund property sale anguish
Everything related to the normal conduct of a complying superannuation fund is an enterprise for GST purposes. By JIM MAIN.
By Jim Main - 1 min read
New GST laws impact legal services for non-resident clients
From 1 October 2016, legal services may be GST-free in a broader range of circumstances. The reforms potentially benefit both non-resident clients and law firms….
By Matthew Cridland - 1 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 - 2 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 - 1 min read
Tax exemptions: hidden duty stings
CGT exempt doesn’t necessarily mean NSW duty exempt. By JIM MAIN.
By Jim Main - 3 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 - 2 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 - 2 min read