Comprehensive Monthly Tax Update - February 2024
1h 37m CPD time
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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
ATO rulings and guidance
TR 2023/D4 - Deductions for financial advice by individuals not carrying on a business
Chief Commissioner of State Revenue v Integrated Trolley Management Pty Ltd [2023] NSWCA 302 - Payroll tax case
Tax Practitioner Board changes
Mid-Year Economic and Fiscal Outlook 2023/24
Case updates
Meakins v Commissioner - Deduction for vacant land holding costs
Mitri v Commissioner - Land on revenue or capital account
SQYY - Personal services income
Came v Commissioner - Foreign super fund payments
Specialist deep dives
Recording of unpaid beneficiary entitlements (UPEs) in financials; including CVMW, Haidi and Diamond Family Trust cases
Binding death benefit nominations; including Rentis and Van Camp cases
Date recorded: 19 February 2024