Tax Ruling

Whether an UPE to income or capital of a trust estate is a loan?

Nov 22, 2023

We have been fielding questions over the last couple of weeks on an Administrative Appeals Tribunal (AAT) decision that occurred at the end of September 2023.

Draft Legislation - PCG 2023/D1: Electric Vehicle Home Expenses

May 02, 2023

As electric vehicles (EVs) become more popular, the need for a comprehensive charging infrastructure to service the vehicles is increasingly important. To encourage the development of such infrastructure, the Australian Tax Office (ATO) has introduced new legislation for electric vehicle home charging costs according to draft Practical Compliance Guidance PCG 2023/D1.

New QLD Payroll Tax Ruling Released for Medical Practice

Jan 13, 2023

Following on-going review and commentary since 2021 regarding the liability of medical practices to pay Payroll Tax in New South Wales, the Queensland Revenue Office (QRO) has now released a new Public Ruling determining interpretation for QLD clinics.

Proposed New Tax Residency Rules for Expats

Mar 22, 2022

As Australia re-opens its international borders in a return to ‘normal’ life following forced closures throughout the COVID-19 pandemic, many expatriates may be considering this as an ideal time to return home to family and friends – resettling life back Down Under.

Medical Practice NSW Payroll Tax Ruling

Oct 01, 2021

The recent NSW Payroll Tax case of Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue, has raised concern amongst medical practices throughout Australia regarding any impacts it may have for state payroll tax.