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This month's Update covers:
- Section 99B: corpus or income?
We look at Campbell v Commissioner of Taxation  AATA 2042 and whether distributions were made out of the corpus of the trust.
We also look at Moreton Resources Limited v Innovation and Science Australian  FCAFC 120 and if applying existing technology to a previously untested site constitute ‘core R&D activities’.
- Phoenixing bill reintroduced
There’s also coverage of the bill reintroduced by the Government, which seeks to introduce new phoenixing offences.
- Miscellaneous tax integrity measures
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Bill 2019 (Cth) - we discuss the measures in the bill related to the TOFA rules, small business CGT concessions, family trusts, and more.
- Superannuation amendments
We look at Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2019 (Cth) which seeks to implement various superannuation measures announced before the May 2019 election.
- 15-year retirement exemption
Finally, we discuss PBR 1051527300988 and whether a sale was in connection with ‘retirement’.