Insights
Birchstone Brief for the week ended 15 January 2021
ATO Updates Superannuation Guarantee Determination amended: SG shortfall for salary sacrifice arrangements The ATO has issued an Addendum to Superannuation Guarantee Determination SGD 2006/2, which amends the determination so that salary sacrifice contributions paid...
Birchstone Brief for the week ended 8 January 2021
News Welcome back We hope that you had a happy and safe holiday season and take this opportunity to wish you a Happy New Year! The Birchstone Brief will be continuing as a weekly update in 2021.Other News The Board of Taxation has released a second consultation...
Birchstone Brief for the week ended 18 December 2020
News and Events Christmas break and office closure Please note that our offices will be closed from 24 December to 4 January. From all of us at Birchstone Tax Law, we wish you a happy and safe holiday season!ATO Updates Law Companion Ruling released: Superannuation...
Birchstone Brief for the week ended 11 December 2020
ATO Updates Taxation Ruling released: Natural Resource Income – application of section 6CA of the Income Tax Assessment Act 1936 (Cth) The ATO has released TR 2020/5 relating to the application of section 6CA of the Income Tax Assessment Act 1936 (Cth), which is a...
Birchstone Brief for the week ended 4 December 2020
ATO Updates Taxpayer Alert released: arrangements providing imputation benefits where economic exposure is offset The ATO has released Taxpayer Alert TA 2020/5, detailing concerns about arrangements that are intended to provide imputation benefits to taxpayers where...
Birchstone Brief for the week ended 27 November 2020
ATO Updates Determination released: Seasonal Labour Mobility Program A legislative instrument has been made to ensure foreign resident employees under the Seasonal Labour Mobility Program who previously held a Temporary Work Visa (subclass 403) and have extended their...
New South Wales: Surcharge purchaser duty and surcharge land tax for discretionary trusts – 31 December 2020 deadline to amend trust deeds
Trustees of discretionary trusts holding NSW residential land (regardless of where the trust was established) may need to make urgent changes to their trust deed to avoid incurring surcharge purchaser duty and surcharge land tax. Surcharge purchaser duty is an...
Birchstone Brief for the week ended 20 November 2020
News and Events Family Trust Elections Webinar The Birchstone Family Trusts Elections Webinar was held last Wednesday. A recording of the Webinar can be accessed here. ATO Updates Draft Practice Statement released: ATO's approach to the extension of the Commissioner's...
Birchstone Brief for the week ended 13 November
News Recognition as Leading Law Firm Birchstone Tax Law has been included in the 2020 Doyle’s Guide list of Leading Western Australian Tax Law Firms. Additionally, one of our directors, Daniel Taborsky, has been included in the list of Leading Western Australia Tax...
Subscribe
Birchstone Brief
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.