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The ATO’s section 100A Christmas gifts

On 8 December 2022, the ATO released its finalised guidance on section 100A of the Income Tax Assessment Act, Taxation Ruling TR 2022/4 and Practical Compliance Guideline PCG 2022/2, together with an ATO media release and updated ATO web guidance—all just in time for Christmas.

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auto business, car sale, transportation, people and ownership co

Salvage Lien attempt fails

This blog breaks down Volkswagen Financial Services Australia Pty Ltd v Atlas CTL Pty Ltd ( Receivers and Managers Appointed)(in liquidation) [2022] NSWSC 573.

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Mature couple talking to financial advisor at office

Charitable gift in a Will

The gift may be a specific asset but more commonly is either a specified amount or a percentage of your estate to the charitable organisation.

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