Tax sting: super fund property sale anguish

Everything related to the normal conduct of a complying superannuation fund is an enterprise for GST purposes. By JIM MAIN.

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New GST laws impact legal services for non-resident clients

From 1 October 2016, legal services may be GST-free in a broader range of circumstances. The reforms potentially benefit both non-resident clients and law firms….

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Interpreting bilateral tax treaties

A provision in a tax treaty is to be interpreted according to its language, context, and object and purpose. By STEPHEN TULLY.

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Why you must consider GST before closing a deal

Familiarity with GST  legislation and rulings is essential. There are surprises in store for the unwary. By JIM MAIN.

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Tax exemptions: hidden duty stings

CGT exempt doesn’t necessarily mean NSW duty exempt. By JIM MAIN.

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Disproving tax fraud or evasion: the onus is on you

Knowing what to do if the Commissioner of Taxation forms a fraud or evasion opinion is no academic exercise. By LOUISE McBRIDE.

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Stamp duty exemptions: hidden tax stings

Freedom from stamp duty does not necessarily mean freedom from tax or GST. By JIM MAIN.

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Trusts and hidden tax stings

Always be careful dealing with trusts. By JIM MAIN.

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Practical aspects of the new foreign resident CGT witholding tax

The new foreign resident CGT withholding tax applies to sales contracts entered into on or after 1 July 2016. By DUNG LAM and ALEX WHITNEY.

By and - 2 min read

When a delayed estate means tax stings await

There are significant CGT and duty concessions in administering estates. By JIM MAIN.

By - 2 min read