Employee share schemes continue to be an area of focus for the ATO with the release of two Taxation Determinations, TD2022/4 and TD2022/8.
The seasonal worker program stream under the Temporary Work (International Relations) visa (subclass 403) allows individuals who are a citizen and resident of one of
There are 2 main visa options available for employers in regional Australia – the Skilled Employer Sponsored Regional (Provisional) visa (subclass 494), which is a
The Fair Work Commission’s (‘FWC’) anti-sexual harassment jurisdiction commenced on 11 November 2021. Section 789FF of the Fair Work Act 2009 (Cth) (‘FWA’) provides that the FWC may
Last year, we released a 5-part series alerting that “Trust distributions are under ATO attack – the time to act is NOW”. We had indicated
Australia will reopen its international borders on Monday 21 February 2022, after one of the strictest and longest travel bans since the start of COVID-19
The Federal Government has announced that they will ensure that COVID-19 testing expenses are tax deductible for testing taken by individuals to attend a place
The events that led up to Djokovic leaving Australia on the evening of 16 January 2022, only hours before he was due to play in
The surge in Omicron cases has greatly affected Australia’s health system, logistics, agricultural and retail sectors due to staff shortages in the workplace. Until recently,
With the emergence of the COVID-19 booster vaccination over recent months, you may be wondering whether the booster can, or in fact should, be mandated
This week, we wrap up our series on section 100A. We provide a recap of our series and consider the section 100A tax risk in
On 9 December 2021, the Office of the Inspector-General and Taxation Ombudsman (“IGTO”) announced the commencement of three new review investigations on the following areas:
Although the Fair Work Commission has seemed to take an employer friendly approach when dealing with challenges to employer vaccination mandates over the last 12
This week in our section 100A series, we consider the third primary defence to section 100A, which is to show that the agreement was not a “reimbursement
This week in our section 100A series, we consider the second primary defence to section 100A, which is to show that there was no “agreement” that could
Last week we introduced section 100A and recommended that those who are assisting with trusts act immediately to manage the section 100A tax risk, as
Section 100A of the Income Tax Assessment Act 1936 (Cth) applies to trust reimbursements. Now over 40 years old and often forgotten, this provision is a very
Cryptocurrency (“Crypto”), a digital asset in which encryption techniques are used to regulate the generation of additional units and verify transactions on a blockchain, is
Have I become an Australian tax resident during COVID-19? Is it a problem for me that I have stayed in Australia longer than intended? When
Given the variety of complex legal considerations that are involved in a tax dispute and the ever-changing nature of the Australian tax landscape/the evolving views
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