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.
Further Update: measures regarding changes to CGT main residence exemption dead on arrival?
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.
Draft Tax Determination highlights the risks of back-to-back CGT Roll-overs.
We have previously written on the ATO releasing guidance on demergers and back-to-back CGT roll-overs. The ATO recently released Draft Taxation Determination TD 2019/D1 concerning demergers although the ATO’s draft views may be illustrative of the Commissioner’s views in the context of back-to-back CGT rollovers.
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).
Sunset clauses and off-the-plan contracts – clouds on the horizon for developers
Sladen Snippet - Tax audits on rental properties
Landholder duty – part 4 –aggregation and the double counting “trap”
This is Part 4 of a series of articles by our State Taxes Team on landholder duty and deconstructs the complex provisions by providing a snapshot on landholder duty and its application with regards to private entities.
Land Tax Assessment higher than expected? You are not alone
Landholder Duty - Part 5 – Acquisitions of Economic Entitlement
In Parts 1-4 of this series, we discussed the landholder duty provisions, with a particular focus on Victorian landholder duty. In this part we continue to delve into the complex landholder provisions, with a focus on the principle of an acquisitions of economic entitlement.
Landholder Duty – Part 6 – Acquisition by Control and Anti-Avoidance
This is Part 6 of a series of articles by our State Taxes Team on landholder duty and deconstructs the complex provisions by providing a snapshot on landholder duty and its application with regards to private entities.
The Do’s and Don'ts of SMSF Property Development
Landholder duty – Part 7 – Exemptions
Sladen Snippet – Home is where you hang your hat: taxpayer success in Harding appeal
If you don’t ask, you’ll never know: Pedley and allocation of payments made to the ATO
In Deputy Commissioner of Taxation v Pedley (No 2) (2018) FCA 2015 (Pedley), the Federal Court confirmed the wide discretion available to the Australian Taxation Office’s (ATO) to allocate payments made to it for tax debts especially where the taxpayer has not provided explicit direction as to what payments should be applied to which debts.
Sladen Snippet - Active Asset Test – land used for storage: Eichmann v Commissioner of Taxation [2019] AATA 162
![Sladen Snippet - Active Asset Test – land used for storage: Eichmann v Commissioner of Taxation [2019] AATA 162](https://images.squarespace-cdn.com/content/v1/516cccdae4b0bacecd415c77/1550800383431-H7RONZRVYCF73VGD8R4T/Federal_Taxes.jpg)
Challenging a discretionary decision of A Self Managed Superannuation Fund trustee in respect of the payment of a deceased member’s death benefits
The case of Re Marsella; Marsella v Wareham [2018] VSC 312 (13 June 2018) concerned a claim by the widower of the willmaker for further provision from the estate of the deceased pursuant to Part IV of the Administration and Probate Act 1958.