Medico Payroll Tax and Payments

Medico Payroll Tax and Payments

Following recent revenue guidance crackdown upon and given amnesty to medical practices who have not been paying payroll tax on contractors, there have been several proposals for a change of practice models in order to not pay payroll tax on the receipts of doctors...
GST, New Residential Premises and the 5 Year Rule

GST, New Residential Premises and the 5 Year Rule

1. There is the possibility to change the nature of newly constructed residential developments from new residential premises which are taxable supplies to non-new residential premises which are input taxed supplies however there will be adjustments to input tax...
Disneyland Service For Lawyers

Disneyland Service For Lawyers

Disneyland Service For Lawyers Disneyland promotes itself as the happiest place on Earth. But it is not happy simply because it has a collection of entertaining rides and activities. Any showground might have that. Nor is it the particular intellectual property of...
Sub Trusts – Part 2

Sub Trusts – Part 2

Sub Trusts Part 2 1. I have had some interesting discussions regarding the article Why I Hate Your Sub-Trust, and wanted to set out and respond to some comments that have been made. In particular I would like to acknowledge the thoughts of Grahame Young of Francis...
The Accountant Who Was Liable

The Accountant Who Was Liable

The accountant who was liable The following is a de-identified summary of a pattern of facts and legal arguments that have occurred to several bookkeepers and accountants. Some of these matters have concluded with the bankruptcy of the accountant involved, and other...
Constructive Payment By Journal Entry

Constructive Payment By Journal Entry

Constructive Payment By Journal Entry The fundamental question is whether a journal entry in an entity’s accounts constitutes a constructive payment under s 11-5, Sch 1 TAA53, and, more broadly, what constitutes a constructive payment. This has been considered in some...
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