Essentials Monthly Tax Update - August 2023
1h 17m CPD time
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This month’s essentials tax update covers:
Modernising individual tax residency - proposed changes
TD 2023/D1 - Non-arm’s length income (NALI) and capital gains tax
Government’s response to the PwC tax leaks ‘scandal’
TD 2023/D2 - Commissioner’s discretion regarding control
Hedges v Commissioner - Full Federal Court case on capital proceeds on partnership payment
Download resources below the video.
Date recorded: 24 August 2023