The ATO has outlined its current compliance priorities for small businesses, with a clear message: most businesses do the right thing, but those who don’t will face closer scrutiny.
Three recent Administrative Review Tribunal (ART) decisions shows that tax residency remains a material and relevant focus area.
With 2025 well and truly underway, the Australian Taxation Office (ATO) has updated its 2024-2025 areas of focus. Released on 31 January 2025, it outlines
There has been reaffirmation that the burden of proof rests with the taxpayer with the recent ruling by the Full Federal Court.
When it comes to ATO assessments, the burden of proof rests with the taxpayer. Of the 11 cases litigated in 2024, there were three taxpayer wins, so it’s clear that this is no easy feat. This article discusses key takeaways from some of this year’s cases.
Heading overseas for work or a holiday? Taxation issues, including tax residency, should be on front of mind when departing from or arriving to Australia. Why? Because the Australian Taxation Office (ATO) can follow your footprints and, if you’re not careful, spring unexpected taxes on you.
In Lance, Mr Paul Lance (Applicant) contested the Commissioner’s decision that the Applicant was required to pay goods and services tax (GST) on the sale of his property in Western Australia, known as ‘Sutton Farm & Graveyard’ (Sutton Farm).
On 20 October 2022, Mr Kenneth Holm (Applicant), wrote a letter to the ATO (Respondent) seeking to have his taxable income decreased by $2 for each of the income years from 1999 to 2019 (the relevant years), as well as for 2020 and 2021, for deductions for an estimated 20 work-related text messages he sent each year.
Superannuation was introduced to ensure taxpayers have money set aside for their retirement alongside government support.
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.
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
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:
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
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
On 17 September 2021, the ATO issued taxpayer alert TA 2021/2: Disguising undeclared foreign income as gifts or loans from related overseas entities. The alert describes the
On 1 March 2021 the ATO released draft PCG 2021/D1 (PCG) which outlines the ATO’s compliance approach to the splitting of professional services firm profits.
Each level of Government in Australia imposes its own taxes – that is, Federal, State and Territory, and Local Governments. Federally, the Australian Taxation Office
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