In this episode of TaxLand, Fletch Heinemann and Sarah Lancaster chat about gifts and when they are assessable income. Travel to TaxLand with us in to find out whether Fletch needed to pay tax on a cooler full of fish he received from a client.
Do you engage subcontractors? Are those contracts exempt from payroll tax? Have you checked the employment agent provisions? The recent stream of cases shows that the employment agent provisions are not just for employment agents or labour hire companies.
The High Court has confirmed the primacy of contractual terms and the importance of contractual interpretation in two crucial decisions handed down on 9 February 2022 regarding the distinction between employees and independent contractors.
All is not lost! In this episode of TaxLand, Fletch Heinemann and Sarah Lancaster look at how members of a payroll tax group can be excluded from that group and what you need to do to put an exclusion order application into the revenue office. Travel to TaxLand with us to learn more.
In this episode of TaxLand Fletch Heinemann and Sarah Lancaster explore when businesses are grouped for payroll tax and some of the alarming consequences that flow from that grouping. Travel to TaxLand with us to learn more.
In this episode Fletch Heinemann and Sarah Lancaster talk about the Grinch of Christmas – when section 99B applies to tax distributions of capital from foreign trusts. Travel to TaxLand with us to learn more!
In this episode Fletch Heinemann and Sarah Lancaster discuss when businesses have to contribute superannuation for contractors who are deemed employees under the Superannuation Guarantee (Administration) Act 1992.
Fletch Heinemann and Sarah Lancaster dive into the age old debate of contractor vs employee in this episode of TaxLand.
In this episode of TaxLand with Fletch and Sarah, tax law partners Fletch Heinemann and Sarah Lancaster talk about the current state of play with the residency rules for individuals, including the current rules and the proposed new ‘modernised’ and ‘adhesive’ rules. Essential listening for Aussie expats and prospective expats!
In our first episode of our podcast, TaxLand with Fletch and Sarah, tax law partners Fletch Heinemann and Sarah Lancaster explore the QRO’s updated (or new) ruling on payroll tax for medical centres PTAQ000.6.2.
Welcome to TaxLand with Fletch and Sarah. In their first podcast endeavour, Cooper Grace Ward tax law partners Fletch Heinemann and Sarah Lancaster talk all things topical in tax.
The ATO has recently issued taxpayer alert TA 2021/2, which relates to arrangements where an Australian tax resident’s foreign income is disguised as gifts or loans from related offshore entities.