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Monthly Tax Updates

This focused, one-hour update will get you up-to-date with the latest developments.

You will also earn up to 10 CPD hours – free.

This new benefit is available for all Associate, Fellow and Chartered Tax Adviser members.

Each month, our experts cover the latest developments, looking at the most pertinent issues in-depth.

View this one-hour webinar anywhere you have an internet connection to stay abreast of the issues facing you and your clients.

Each webinar viewed includes one structured CPD hour, which will be included on your CPD record automatically.

With webinars running from February to November each year, you can now earn 10 CPD hours, free.

Affiliate members, contact us about upgrading your membership to receive access to this new benefit.

Access now


This month's Update covers:

  • Section 99B: corpus or income? 

We look at Campbell v Commissioner of Taxation [2019] AATA 2042 and whether distributions were made out of the corpus of the trust.

 

 

  • R&D tax incentives

We also look at Moreton Resources Limited v Innovation and Science Australian [2019] 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’.