In a unanimous decision, the Full Federal Court has overturned a decision of a single judge of the Federal Court in Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092...
Five weeks after Treasury’s release of exposure draft legislation to amend the thin capitalisation rules, as announced in 2023 Federal Budget (Exposure Draft), the Treasury Laws Amendment (Making...
A single judge of the Federal Court has upheld a decision of the Commissioner of Taxation (Commissioner) to apply the general anti-avoidance rule, Part IVA, to arrangements that include the income...
On 22 June 2022, the Australian Taxation Office (ATO) published its finalised Protocol for claiming legal professional privilege (the Protocol). The Protocol has been developed to assist taxpayers...
In this special Insight we bring you the key taxation measures announced by the Treasurer, the Hon. Josh Frydenberg, in the 2021-22 Australian Federal Budget on Tuesday 11 May 2021.
In recent years, the measurement of a business’ tax performance has gradually expanded beyond traditional metrics such as effective tax rates to include qualitative factors such as responsible tax...
This article aims to provide a summary of the rules relating to the JobKeeper scheme.