In this week’s edition of ‘It depends’, partner Fletch Heinemann talks about the ATO’s recent guidance in relation to section 100A reimbursement agreements and how it applies to distributions of income from family trusts.
In this episode of TaxLand, Fletch Heinemann and Sarah Lancaster talk all things tax evasion. From historic cases set on the ports on the eastern coast of Australia in the 1920s to shadowy dealings in glamour suburbs of Sydney to large sums of cash coming through the airport. Travel to TaxLand with us to learn more.
The decision in Thomas and Naaz started alarm bells ringing for medical and allied health practices and their advisers. Some practices are structured so that each practitioner provides medical services to their patients, and the practitioner then receives administration services from a separate service entity.
The ATO has set its sights on distributions of trust income to adult children.
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.