You’re in the right place. New look, same Tax Nuggets.
Catch up with our comprehensive monthly tax update with ATO activity, cases, edited binding rulings, specialist deep dives & more.
This month, we cover:
Quick updates
Legislation
Tax rulings
Case updates
Quy v Commissioner - Individual residency
AusNet - Interposing a head company using Division 615 rollover
Chloe Adolphi Family Trust - Deed of rectification for a foreign person exclusion clause
Perrin - Director Penalty Notice (DPN)
Edited private rulings
‘Control’ for aggregated turnover
Car limit - GST, FBT & Depreciation
Apportionment of sale price - Market value substitution for CGT
Franking credits and a ‘qualified person’
Specialist deep dives
Beneficial ownership - CGT and state duty
Tax professionals - Changes to TASA and TPB
Date recorded: 18 March 2024