This presentation covers recent tax changes. Topics covered include:
- new and proposed legislation, including: Carbon Pollution Reduction Scheme, Same-sex Superannuation and Tax Laws Amendment (2008 Measures No 5) Act 2008
- new cases, including: Word Investments (re charities), PM Developments (re GST for liquidators), Hance (re MISs), AAT Case [2008] AATA 1167 (re GST and one-off sale of land) and Henschke (re deed of retirement and stamp duty)
- new tax rulings and determinations, including: TD 2008/D18 (re employee share schemes and beneficial interest) and TR 2008/9 (re definition of "Australian superannuation fund").