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13
June
2024

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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07
September
2023

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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28
June
2023

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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15
December
2022

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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09
December
2022

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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31
March
2022

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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31
March
2022

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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29
November
2021

Case Study: $1.645m Small Business CGT savings

We can talk about our services, and how significantly they assist your client’s outcomes, all day. B...
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13
October
2021

Aggregated turnover and differing income year periods - Finalised Determination

When calculating a taxpayer’s aggregated turnover, the annual turnovers of the taxpayer, entities c...
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