Comprehensive Monthly Tax Update - April 2024

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

• Case updates

  • EFEX Group v Bennett - Employee vs Contractor

  • Commissioner v Hannover Life - GST input tax credit entitlement on overheads

  • Konebada v Commissioner - GST input tax credit entitlement on expenses for related entities

• Edited private rulings

  • Small business restructure roll-over (SBRR)

  • Deduction for dog expenses

  • Deduction for special levies

  • CGT on property sold under a Family Court order

  • Who owns a building?

• Specialist deep dive

  • Part IVA

  • Minerva Financial Group v Commissioner

  • Mylan Australia Holding v Commissioner

  • Grant v Commissioner

Date recorded: 15 April 2024