Taxpayer’s valuation methodology preferred for valuation – Moloney’s case
In Moloney and FCT [2024] AATA 1483, the AAT considered whether the taxpayer satisfied the Maximum N...
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Aggregated turnover and connected entities - Commissioner's discretion that an entity does not “control” another entity – Finalised Determination
The Commissioner of Taxation has issued Taxation Determination TD 2023/5 re aggregated turnover and ...
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Aggregated turnover and connected entities - Commissioner's discretion that an entity does not “control” another entity - Draft Determination
The Commissioner of Taxation has issued Draft Taxation Determination TD 2023/D2 re aggregated turnov...
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Residential Investment Properties and the Small Business CGT Concessions
In the recent Administrative Appeals Tribunal case of Del Castillo and Commissioner of Taxation (Tax...
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Amendment periods - Extended where 10 or more connected entities or affiliates
The Commissioner can amend assessments of income tax within a certain period of time. Generally for...
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Connected entities and partnerships, foreign hybrids, non-entity joint ventures and corporate limited partnerships - Update
The Commissioner of Taxation has issued two Taxation Determinations to clarify when certain entities...
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Connected entities - The indirect control test and the public entity exception - Update
An entity is connected with another entity if either entity controls (as prescribed) the other entit...
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Connected entities and partnerships, foreign hybrids, non-entity joint ventures and corporate limited partnerships
The Commissioner of Taxation has issued two Draft Taxation Determinations to clarify when certain en...
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Connected entities - The indirect control test and the public entity exception
An entity is connected with another entity if either entity controls (as prescribed) the other entit...
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