It Depends – PSI and the anti-avoidance provisions
In this edition of ‘It depends’, graduate Declan Cawley talks about how the personal services income (PSI) rules interact with the anti-avoidance provisions.
14 November 2022
In this edition of ‘It depends’, graduate Declan Cawley talks about how the personal services income (PSI) rules interact with the anti-avoidance provisions.
In this episode of TaxLand, Fletch and Sarah discuss the challenges for taxpayers trying to meet their burden of proof when seeking to set aside default assessments raised from asset betterment statements and industry standard reports. Travel to TaxLand with us to learn more.
Cooper Grace Ward has been listed as a First Tier practice in the Doyle’s Guide list of leading tax law firms. Partners Fletch Heinemann and Linda Tapiolas have also been recognised in the Doyle’s Guide list of leading Queensland Tax Lawyers for 2022.
In this episode of TaxLand, Fletch and Sarah take a trip down the Central Coast and through an old Bunnings Warehouse to look at whether the taxpayer’s activities of having a museum full of luxury cars available for sale means that they were no longer trading stock – with corresponding tax consequences! Travel to TaxLand with us (maybe via your nearest Ferrari dealer) to learn more.
In this edition of ‘It depends’, senior associate Tom Walrut talks about the recent announcements concerning land tax changes in Queensland. Are the changes happening, what are the takeaways from all this and what should your planning considerations be going forward?
In this episode of TaxLand, Fletch and Sarah catch up on the recent developments for tax agents, who now need to comply with the Tax Agent Services (Code of Professional Conduct) Determination 2024. They journey through the new provisions regarding how tax agents need to deal with false or misleading statements and consider whether Sarah’s support of the Brisbane Broncos might ‘substantially influence’ the decision of a client to engage Sarah for tax agent services… lucky she’s not a tax agent!
In this edition of ‘It depends’, partner Fletch Heinemann talks about distributions from foreign trusts and the amount that is subject to tax under section 99B.
In this edition of ‘It depends’, graduate Steven Cawood talks about negative gearing trust structures and, in particular, what they are and when they’re appropriate.
In this episode of TaxLand, Fletch and Sarah walk through the dark places of what happens when a taxpayer has a dispute with the Commissioner, and what the taxpayer needs to do to meet their burden of proof. Hint: they will need to show their amended assessments are excessive and what they should have been.
Queensland’s land tax changes are so significant that we are going to cover them in two ‘It depends’ videos. In part one, senior associate Tom Walrut covers what the changes are and how they will affect current landholders.
Update: Land Tax Changes Have Been Scrapped The planned changes to the Queensland land tax regime highlighted in the article below have been scrapped by
In this edition of ‘It depends’, lawyer Elise Emmerson discusses what Australian expats need to know about double tax agreements.