Birchstone Briefs
Curated for the needs of SME tax professionals. The Birchstone Brief is delivered to your inbox every week. It contains all the tax developments you need to know from the previous week, with insights from the team at Birchstone Tax Law. No fluff. It’s the one email you will look forward to receiving.
Birchstone Brief for the week ended 8 April 2022
ATO Updates The ATO has issued the following class rulings: CR 2022/34 – Australia and New Zealand Banking Group Ltd – ANZ Capital Notes 7; CR 2022/35 – Urban Mobility Pty Ltd – Use of an electric bicycle by an employee; and CR 2022/36 – Eftpos Payments Australia Ltd...
Birchstone Brief for the week ended 1 April 2022
ATO Updates Decision Impact Statement – CFMMEU v Personnel Contracting The ATO has released a Decision Impact Statement on the High Court's decision in Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1 (CFMMEU v...
Birchstone Brief for the week ended 25 March 2022
News and Events The ATO has published their long-awaited guidance on section 100A (reimbursement agreements) and it has caused shockwaves throughout the tax community. Join Daniel Taborsky, Director of Birchstone Tax Law, as he analyses section 100A from a tax...
Birchstone Brief for the week ended 18 March 2021
ATO Updates Class Rulings The ATO has issued the following class rulings: CR 2022/20 – Tritium Holdings Pty Ltd – Scrip for scrip roll-over; CR 2022/21 – Westpac Banking Corporation – Off-market share buy-back; and CR 2022/21 – Spark Infrastructure Trust –...
Birchstone Brief for the week ended 11 March 2022
Other News RSEs have until 1 July 2022 to formulate retirement income strategy APRA and ASIC have released a joint letter to all registrable superannuation entity (RSE) licensees notifying them of the requirement to formulate a retirement income strategy by 1 July...
Birchstone Brief for the week ended 4 March 2022
News and Events The Fine Print: Distinguishing between Employee and Contractor The High Court has laid down new principles of law that have clarified the test for determining employee/independent contractor status. Join Daniel Taborsky and Jo Alilovic as they discuss...
Birchstone Brief for the week ended 25 February 2022
ATO Updates Draft ATO Guidance: Div 7A – UPEs and amounts held on sub-trust The ATO has released Draft Taxation Determination TD 2022/D1 which describes when a private company provides financial accommodation where it is made presently entitled to income of a trust...
Birchstone Brief for the week ended 18 February 2022
ATO Updates Rulings The ATO has issued the following class rulings: CR 2022/11 - Huon Aquaculture Group Limited - Scheme of arrangement and special dividend; and CR 2022/12 - Victorian Department of Treasury and Finance - Early retirement scheme 2021-2022. State Taxes...
Birchstone Brief for the week ended 11 February 2022
ATO Updates Taxation Determination: Commercial debt forgiveness The ATO has issued TD 2022/1, which sets out the Commissioners view that the exclusion for debts forgiven for reasons of natural love and affection from the commercial debt forgiveness rules requires the...
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Birchstone Brief
Curated for the needs of SME tax professionals. The Birchstone Brief is delivered to your inbox every week. It contains all the tax developments you need to know from the previous week, with insights from the team at Birchstone Tax Law. No fluff. It’s the one email you will look forward to receiving.