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 us. 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.

Published Title
Jan 2017 Additional duty and land tax surcharges for foreign purchasers of land in Australia
Jul 2016 1 July changes to stamp duty
Apr 2016 An accountant's 30 June checklist
Mar 2016 New withholding tax regime for Australian real property transactions
Mar 2013 Further changes in the not-for-profit sector: introduction of ACNC Governance Standards
Jan 2013 Changes in the not-for-profit sector: commencement of the ACNC and review of tax concessions
Oct 2012 GST and the meaning of "supply" – FCT v Qantas Airways Limited
Jun 2012 End of Financial Year Update: Key Superannuation and Tax Issues
May 2012 Recent Changes to Stamp Duty legislation in New South Wales and Victoria
Apr 2012 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 Not-for-profit tax reform: start date postponed
Feb 2012 CGT trust streaming: beneficiary can be "reasonably expected to receive net financial benefit" - Draft Taxation Determination TD 2012/D2
Oct 2011 GST treatment of new residential premises: draft legislation released
Apr 2011 Investment gain or loss by trustee — revenue or capital account?
Nov 2010 SMSFs using unrelated trusts to circumvent restrictions on the SMSF lending to a member of the SMSF — ATO Taxpayer Alert TA2010/5
Jul 2010 Corporate restructures and exemptions (or not) from duty — WA case: Commissioner of State Taxation v EDI Rail (Maryborough) Pty Ltd
Jul 2010 The ATO shifts its view on Division 7A loans and unpaid trust entitlements
Apr 2010 Small businesses: getting the net asset value test and your capital gains liability right — recent case
Jul 2009 Division 7A loan agreements: Proposed Reforms and Recent Cases
Jun 2009 The ATO renews its scrutiny of 'service trust' arrangements
May 2009 New income tax ruling: Genuine Redundancy Payments
Apr 2009 Recent Duty Changes: SA, WA, NSW, QLD, and Vic
Mar 2009 Superannuation 'No TFN tax': Now is a great time to claim it back
Feb 2009 Changes to Victorian Stamp Duty Rules — including proposal for only 14 days to lodge and pay
Feb 2009 Taxation alert: Trust cloning CGT exemption abolished
Dec 2008 Units in hybrid and unit trusts: deductibility of borrowing expenses
New draft Tax Determination
Sep 2008 Tax free redundancy payments - even for directors closing a business
Aug 2008 ATO Compliance Program for 2008-2009
Jul 2008 Employee Share Scheme discount tax delayed no more - Employee tax options limited in 2008 Federal Budget Announcement
Apr 2008 SMSFs borrowing through Instalment Warrants: the ATO's views
Apr 2008 ClearLaw April 2008 summary
Apr 2008 SMSFs and compliance: A new urgency
Apr 2008 Uncommercial use of hybrid trusts: Taxpayer Alert 2008/3
Mar 2008 If a company doesn't pay its tax, then the directors must- you can run but you can't hide
Mar 2008 Division 7A: Some thinking from the ATO on Division 7A implications for "former shareholdersand associates"
Feb 2008 "Wash sales" get an airing- new tax ruling...beware
Feb 2008 Tax update for 2008
Jan 2008 Tax in 2007: An eventful year in review — opportunities for you and your clients
Nov 2007 Changes to Division 7A and the Tax Commissioner's grace period for past mistakes — Cleardocs provides a solution
Oct 2007 Substantially Self-Employed- Super Contributions: It's all in the timing;
Aug 2007 ATO Compliance Program for 2007-2008
Aug 2007 GST refunds on forfeited deposits under sale of land contracts
Jun 2007 Increasing access to small business tax concessions
May 2007 Cuts to Victorian Land Tax Proposed
Mar 2007 ATO Tax Audits: Part 2 - Strategies for dealing with an ATO tax audit
Feb 2007 Preparing for an ATO Tax Audit: Part 1 - Strategies for getting the house in order
Jan 2007 Capital gains tax new rules for non-residents: Practical implications
Sep 2006 CGT & Non-Residents: "All New" Rules ... and good news
Sep 2006 Marana and Toyama -- a solution at last
Aug 2006 GST: You say Marana, I say Toyama... New case muddies the cloudy water
Mar 2006 New law to remove the suggestion from Marana Holdings case that the sale of some residential premises is not input taxed
Dec 2005 New Victorian land tax laws: some good news some bad
Aug 2005 Income Tax: Deductibility of service fees paid to associated service entities: Phillips arrangements