Sladen Thoughts
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The constitutional validity of the FTDT
This article questions the constitutional validity of family trust distribution tax, arguing that it functions more as a penalty than a tax.
Division 7A – new ATO guidance – section 109U, it’s not all about Bendel
The Australian Taxation Office (ATO) recently issued two key updates that could affect private groups using guarantee-backed financial arrangements.
Minerva – Part IVA - Full Federal Court gives the taxpayer back its “Liberty”
In 2022, the decision of the Federal Court in Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092 raised the question that tax benefits emanating from trustee decisions could be subject Part IVA. At that time, we said we think ‘no’ (see here).
TR 2024/D1: Navigating the draft ruling TR 2024/D1 on software distribution arrangements
On 17 January 2024, the Australian Taxation Office (ATO) issued a revised draft taxation ruling, TR 2024/D1, which addresses the taxation implications of payments relating to software distribution arrangements.