Trust Structure Analysis and Taxation Implications It is a common transaction to want to subdivide property. Ideally this can be done with minimal tax consequences. Here is a breakdown of one way one might subdivide ‘Greyacre’ into its parts...
Analysis of CRC Programs and R&D Tax Incentive This article looks at s355-580 of the Income Tax Assessment Act 1997 (“Cth”) which relates to Cooperative Research Companies and their eligibility for the R&D Tax Incentive. Further to what...
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...
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 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...