This is the second in a series of articles on strategies that can be employed in a tax dispute with the ATO.

Tax disputes can be costly, time consuming, and stressful, even if the taxpayer is ultimately successful.  When approached by the Australian Taxation Office (ATO), we will always advise clients to engage with the ATO to either resolve or narrow the issues in dispute as quickly as possible. 

Many employers seek to enforce a requirement that its employees, or prospective employees, maintain a “satisfactory” criminal record. However, recently an employer’s ability to enforce such a requirement by terminating employment, or even withdrawing offer of employment, has been put into question by the Australian Human Rights Commission and the Fair Work Commission.

Today the Full Bench of the Fair Work Commission handed down its annual wage review decision.

This is the first in a six-part series of articles on strategies that can be employed in a tax dispute with the ATO.

Tax disputes can be costly, time consuming, and stressful, even if the taxpayer is ultimately successful.  When approached by the Australian Taxation Office (ATO), we will always advise clients to engage with the ATO to either resolve or narrow the issues in dispute as quickly as possible. 

The law has long recognised that a breach of certain types of obligations in a contract will entitle an innocent party to terminate that contract (and sue for damages). 

The Australian Taxation Office (ATO) recently announced that it will be looking at whether trustees are properly lodging tax file number (TFN) reports for TFN withholding for closely held trusts.

The Coalition’s ‘miracle’ win may not have been foreseen by the polls or the pundits, however either way the votes fell, the tax and superannuation landscape was up for change.

The looming federal election provides those of you managing or involved in a charity with a useful opportunity to consider the types of activities that can be undertaken without engaging in a “disqualifying purpose” under the Charities Act 2013 (Cth) (Act).

The parliamentary committee charged with assessing the franchising industry released its scathing report on 14 March 2019 (report), which identified a “systematic exploitation of some franchisees by a subset of franchisors”.

Many homeowners are currently feeling the sting of the bearish turn the property market has taken, and the Victorian State Revenue Office (SRO) are rubbing salt in the wounds as they issue significantly increased land tax assessments.

Marriage can be a beautiful bond between two people. A promise between the two to join their lives. Their souls….

…and all of their tax debts!

On 6 February 2019, the Australian Taxation Office (ATO) withdrew Interpretative Decision 2003/589 (decision) which provided that a company can forgive a debt owed by a natural person for reasons of “natural love and affection” without consequence.

A previous legislative technical defect in the operation of reversionary transition to retirement income streams (TRIS) has been resolved by the Treasury Laws Amendment (2018 Measures No. 4) Bill 2018.

The New South Wales Civil and Administrative Tribunal (NCAT) recently considered whether a duty concession was applicable to the transfer of property related to a person changing superannuation fund – including self managed superannuation fund (SMSF) in Nifuno Pty Ltd atf Stephen Forbes Pension Fund v Chief Commissioner of State Revenue [2019] NSWCATOD 3 (Forbes).

The closing date of the Australian Government’s consultation process regarding the making of an initial coin offering (ICO) provides us with an opportunity to take a breath and review the current regulatory state of the crypto world, in preparation for the regulations that may be on the horizon.

It is a longstanding general principle that where a trustee discloses reasons for the exercise of a discretion, the validity of the trustee’s reasons will be examined and reviewed.

Following the passing of Treasury Laws Amendment (2018 Measures No. 4) Bill 2018, the ATO now has the below increased powers to enforce the super guarantee laws.

Building construction is a time-consuming and costly process that can be difficult to manage for all parties.  Very often, changes to the scope of the works being undertaken are requested or necessitated by circumstance, resulting in each party’s rights being uncertain at best when those variations are not properly documented in accordance with the Domestic Building Contracts Act 1995 (Vic) (Act).

Ms Bastoni was employed by ORC International Pty Ltd as a casual market research interviewer for more than 8 years before her employment was terminated after an incident on 26 May 2018 in which she referred to her supervisor as having “extra padding”.

New data has shown how businesses across regional Victoria have taken advantage of the Victorian Government’s regional payroll tax cuts.  The number show businesses have saved more than $31 million in the first financial year it was introduced.