Curated for the needs of SME tax professionals. The Birchstone Brief is delivered to your inbox every Monday. 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.
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Don't forget to register for our second annual Advisers' Day! The day will be packed with tax, trust and estate planning sessions curated for professionals in the SME space. There will also be time to network and unwind over drinks after the technical sessions...
We're back! Following the success of our inaugural Advisers' Day, we're doing it again on Friday, 1 September 2023 at Fraser's Kings Park! The day will be packed with tax, trust and estate planning sessions curated for professionals in the SME space. The program for...
Updated Section 100A Documentation Pack We are excited to announce that our Section 100A Documentation Pack has been updated following the recent case law on section 100A and release of the final ATO guidance. The Section 100A Documentation Pack is a practical...
Updated Section 100A Documentation Pack We are excited to announce that our Section 100A Documentation Pack has been updated following the recent case law on section 100A and release of the final ATO guidance. The Section 100A Documentation Pack is a practical...
ATO Updates Draft guidance regarding the NALI rules and CGT provisions TD 2023/D1 explains the Commissioner’s view regarding how the non-arm’s length income (NALI) rules and CGT provisions interact in determining the amount of statutory income that is NALI in...
Cases Bechtel Australia Pty Ltd v Commissioner of Taxation [2023] FCA 676 – Otherwise deductible rule not applicable to FIFO employees’ travel The Federal Court has held that the otherwise deductible rule did not apply to the costs an employer incurred in paying for...
ATO Updates Ruling on individual residency finalised TR 2023/1 outlines the Commissioner’s views regarding the residency tests for individuals for tax purposes as set out in section 6(1) of the ITAA 1936 and when the Commissioner considers that a person will be a...
ATO Updates Addendum to TD 2012/22 issued The ATO has issued TD 2012/22A1, which amends TD 2012/22 from 31 May 2022. TD 2012/22 deals with how to work out a beneficiary's share of the net income of a trust estate for the purposes of section 97(1)(a) of the ITAA...
ATO Updates Class and product rulings issued The ATO has issued the following: CR 2023/28 – National Rugby League Ltd – The provision of meals and accommodation to employees and their associates during the COVID-19 pandemic; PR 2023/5 – Future Rent Capital Pty Ltd –...
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.
Subscribe to our mailing list, you will receive the Birchstone Brief and updates to our webinars and resources.