Sladen Snippet - trustee obligations on the ATO radar
Sladen Snippet - What does the election mean for tax?
Sladen Snippet: ATO to begin data matching program on cryptocurrency holdings
The Federal Commissioner of Taxation (Commissioner) has given notice that the Australian Taxation Office (ATO) will commence a data matching program on cryptocurrency.
Sladen Snippet - ATO releases draft tax determination on the application of the Small Business CGT concessions to investment properties
The Commissioner of Federal Taxation has expressed his preliminary views, in Tax Determination TD 2019/D4, that a company, which
Sladen snippet – 6 member SMSF measure removed for now
Sladen snippet – Superannuation in the 2019 Federal budget
Sladen Snippet - Update on Satyam – scope of double tax treaty – special leave denied
We reported on the Full Federal Court decision of Satyam Computer Services Limited v CoT (2018) [2018] FCAFC 172 (Satyam) here.
Sladen Snippet – ATO to seek special leave to appeal to the High Court in Harding
We previously reported here in relation to the Full Federal Court decision in the residency case of Harding v COT [2019] FCAFC 29 (Harding) which found in favour of Mr Harding, reversing the Federal Court’s decision at first instance.
Sladen Legal trio voted among Australia’s Best Lawyers
Sladen Legal’s Daniel Smedley, Neil Brydges and Phil Broderick have received recognition in the 12th Edition of The Best Lawyers in Australia. The list of impressive legal professionals was announced in the Australian Financial Review on 22 March 2019.
Sladen snippet – no further changes to LRBAs (unless Labor forms Government)
The Government has announced that no further changes will be made to the laws surrounding limited recourse borrowing arrangements (LRBAs).
Sladen Snippet - Active Asset Test – land used for storage: Eichmann v Commissioner of Taxation [2019] AATA 162
Sladen Snippet - Tribunal determines that transfer of land between SMSFs does not trigger duty
In a recent case of Nifuno Pty Ltd atf Stephen Forbes Pension Fund v Chief Commissioner of State Revenue [2019] NSWCATOD 3, the NSW Civil and Administrative Tribunal (NCAT) considered the application of an available duty concession for the transfer of property in connection with persons changing superannuation funds, including self-managed superannuation funds (SMSFs).
Sladen snippet – reversionary TRIS retirement phase measure passes
A technical defect in the operation of reversionary transition to retirement income streams (TRIS) has been fixed by the passing of the Treasury Laws Amendment (2018 Measures No. 4) Bill 2018.
Sladen snippet – tougher super guarantee laws have passed
Treasury Laws Amendment (2018 Measures No. 4) Bill 2018 has now passed both houses of parliament. The Bill includes the following measures to increase the ability of the ATO to enforce the super guarantee laws.
Sladen Snippet - Fair Work Commission holds that implying that a supervisor is overweight is a valid reason for dismissal.
Sladen Snippet - Employer lawfully terminates employee who was victim of domestic violence after going ‘above and beyond’ to assist
Sladen Snippet - Amendment to National Employment Standards includes five days’ unpaid domestic violence leave
Sladen Snippet – ATO releases decision impact statement on Aussiegolfa case
The ATO has released a decision impact statement in relation to the Aussiegolfa Full Federal Court decision.
Sladen Snippet – Sladen Legal, Daniel Smedley and Rob Jeremiah Recognised as Leaders in Tax
Sladen Legal has been recognised as a Recommended Tax Law Firm (Victoria) in the recently released Doyles Guide Tax Law Rankings.