Tax Law Clerkship Opportunity
Are you interested in challenging yourself intellectually?Want to help structure the complex affairs of businesses?Would you fit in with a hard-working and somewhat quirky team? Maybe Tax Law is for you! The boutique tax and commercial practice Cartland Law & Co...
South Australian Land Tax Guide 2020
The Land Tax Act 1936 (SA) has recently been amended by the Land Tax (Miscellaneous) Amendment Act 2019 (SA), which has introduced significant changes to: the fees and rates applicable to different landholders; and the grouping of landholders. These changes will apply...
TD 2019/14: External Trust Splitting Out, Internal Trust Splitting In
The ATO has stuck to their guns on the view that a Trust Split creates a new trust (and hence a CGT Event), however they have made it clear that a separation of powers within a trust (which I call an ‘Internal Trust Split’) will not trigger CGT. An...
What’s Wrong with SA Land Tax Aggregation Draft Bill
The Draft Bill for the changes to Land Tax Aggregation in South Australia has been released, and as expected it is terrible news for taxpayers. The Government has invited submissions on the draft Bill by, 2 October 2019. In my view there are a number of reasons why it...
