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Member Articles


ATO Clamps Down on Trust Arrangements Involving Adult Children

Author: Will Fennell In the past 24 hours the ATO has released alarming guidance in relation to the distribution of trust income amongst family members. A commonplace and widely accepted tax planning strategy has histo ...

Pillar 1 & 2 and EU Tax, Compliance Policy Bulletin 81

EU Commission 2022 Work Programme & Q4 Pillar 1 and 2 Tax Policy Priorities The European Commission work programme for 2022 indicates that the EU will focus its taxation policy priorities on implementation of the gl ...

Working from Home – Will the Tax Relief be Axed?

Throughout the COVID-19 pandemic, workers across the country have been required to work from home due to national lockdowns and to curb the spread of coronavirus. As a result, and to help with the cost of increased house ...

The Court of Justice of the European Union Has Delivered Its Judgement Concerning the Penalty Regime for the Informative Return on Assets and Rights Located Abroad (Form 720) Finding It Contrary to EU Law

The judgment of the Court of Justice of the European Union number C-788/19 of 27 January 2022 determines that the informative return on assets and rights located abroad (form 720) is contrary to European Union law and de ...

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