Pending ATO Guidance on Section 100A and Division 7A
By Paul Goldin
on Monday, May 24th, 2021 in 2021.
The rumour mill is running rampant that the Commissioner of Taxation (Commissioner) is due to release long-awaited guidance materials regarding section 100A of the Income Tax Assessment Act 1936 (S100A). Section 100A S100A is designed to target certain tax avoidance arrangements where: A beneficiary who is not under a legal disability is presently entitled to … Read more
Free Tax Update Seminar for Accountants and Tax Agents in Brighton
By Paul Goldin
on Tuesday, August 21st, 2018 in Uncategorised.
Integrity
By Paul Goldin
on Thursday, March 29th, 2018 in 2018-19.
“Lawyers have a paramount duty to the court and the administration of justice. It involves a duty to the community by way of a lawyer’s high ethical standards and duty to uphold the law. It goes further; there is a duty not only to obey the law but to ensure the efficient and proper administration … Read more
Does your Australian company or trust require FIRB approval
By Paul Goldin
on Thursday, March 22nd, 2018 in 2018-19.
AUSTRALIA’S FOREIGN INVESTMENT RULES – PROPERTY ACQUISITIONS IN COMPANIES AND TRUSTS SUMMARY Acquisitions of real property in Australian companies and trusts, may, in some cases, be breaching Australia’s foreign investment rules. In simple terms, the Australian foreign investment rules pertaining to property acquisitions are different from ordinary legal concepts and Australian income tax legislation. For … Read more