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Tax (Legislation and Law)

ClearLaw articles are up to date at the time they are published. Old articles are not updated to reflect changes in the law.

ClearLaw articles relating to taxation

Plain-language: Generally, the articles are drafted by the relevant lawyers from Maddocks, and then reviewed by international plain-language expert (and Cleardocs CEO) Christopher Balmford. You will notice that they are clear, simple and easy to understand. It's the hallmark of the Cleardocs brand. It's what we do.

Feel free to browse the collection of articles below.

Number Title Published
334 Bamford’s case the ongoing wash-up: the ATO's view on the meaning of "income of the trust estate" – Draft Taxation Ruling TR 2012/D1 Apr 2012
333 Not-for-profit tax reform: start date postponed Apr 2012
322 CGT trust streaming: beneficiary can be "reasonably expected to receive net financial benefit" - Draft Taxation Determination TD 2012/D2 Feb 2012
309 GST treatment of new residential premises: draft legislation released Oct 2011
290 Investment gain or loss by trustee — revenue or capital account? Apr 2011
278 SMSFs using unrelated trusts to circumvent restrictions on the SMSF lending to a member of the SMSF — ATO Taxpayer Alert TA2010/5 Nov 2010
263 Corporate restructures and exemptions (or not) from duty — WA case: Commissioner of State Taxation v EDI Rail (Maryborough) Pty Ltd Jul 2010
260 The ATO shifts its view on Division 7A loans and unpaid trust entitlements Jul 2010
237 Small businesses: getting the net asset value test and your capital gains liability right — recent case Apr 2010
216 Division 7A loan agreements: Proposed Reforms and Recent Cases Jul 2009
212 The ATO renews its scrutiny of 'service trust' arrangements Jun 2009
209 New income tax ruling: Genuine Redundancy Payments May 2009
206 Recent Duty Changes: SA, WA, NSW, QLD, and Vic Apr 2009
205 Superannuation 'No TFN tax': Now is a great time to claim it back Mar 2009
201 Changes to Victorian Stamp Duty Rules — including proposal for only 14 days to lodge and pay Feb 2009
200 Taxation alert: Trust cloning CGT exemption abolished Feb 2009
198 Units in hybrid and unit trusts: deductibility of borrowing expenses
New draft Tax Determination 		Dec 2008
194 Tax free redundancy payments - even for directors closing a business Sep 2008
193 ATO Compliance Program for 2008-2009 Aug 2008
188 Employee Share Scheme discount tax delayed no more - Employee tax options limited in 2008 Federal Budget Announcement Jul 2008
182 SMSFs and compliance: A new urgency Apr 2008
181 SMSFs borrowing through Instalment Warrants: the ATO's views Apr 2008
180 Uncommercial use of hybrid trusts: Taxpayer Alert 2008/3 Apr 2008
183 ClearLaw April 2008 summary Apr 2008
160 Division 7A: Some thinking from the ATO on Division 7A implications for "former shareholdersand associates" Mar 2008
159 If a company doesn't pay its tax, then the directors must- you can run but you can't hide Mar 2008
161 "Wash sales" get an airing- new tax ruling...beware Feb 2008
162 Tax update for 2008 Feb 2008
163 Tax in 2007: An eventful year in review — opportunities for you and your clients Jan 2008
191 Changes to Division 7A and the Tax Commissioner's grace period for past mistakes — Cleardocs provides a solution Nov 2007
164 Substantially Self-Employed- Super Contributions: It's all in the timing; Oct 2007
166 ATO Compliance Program for 2007-2008 Aug 2007
165 GST refunds on forfeited deposits under sale of land contracts Aug 2007
167 Increasing access to small business tax concessions Jun 2007
168 Cuts to Victorian Land Tax Proposed May 2007
143 ATO Tax Audits: Part 2 - Strategies for dealing with an ATO tax audit Mar 2007
144 Preparing for an ATO Tax Audit: Part 1 - Strategies for getting the house in order Feb 2007
145 Capital gains tax new rules for non-residents: Practical implications Jan 2007
147 Marana and Toyama -- a solution at last Sep 2006
146 CGT & Non-Residents: "All New" Rules ... and good news Sep 2006
148 GST: You say Marana, I say Toyama... New case muddies the cloudy water Aug 2006
149 New law to remove the suggestion from Marana Holdings case that the sale of some residential premises is not input taxed Mar 2006
150 New Victorian land tax laws: some good news some bad Dec 2005
151 Income Tax: Deductibility of service fees paid to associated service entities: Phillips arrangements Aug 2005
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