Related party dealings and R&D Payments The necessity for a payment extends to many areas of tax law. One example is the ability to claim R&D expenditure paid to associates. The relevant provision for R&D expenditure is s 355-205 of the Income Tax...
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Abstract:This video covers: Where are online transactions completed? Broad consideration of residency in the corporate and noncorporate context How to effect payments Signing documents online....
2/2/24 Dr Campbell Rankine: Continuing Adamson v Hayes on the writing requirement for transfers of interests in land under a trust, then Archibald Howie on transfer of shares, Stamp Duty and what constitutes property. Dr Campbell Rankine:...
On 9th November 2023 the ATO has released web guidance in relation to decentralised finance and wrapping crypto transactions. I presented the below example over a year ago at seminars for The Tax Institute, private clients, and in submissions to Treasury. The ATO has...
10 Things I Hate About Your R&D Claim The Australian Government offers a generous incentive for Australian companies to conduct R&D activities in Australia. The ATO can refund up to 45% of your R&D expenditure. Such an attractive proposition leads many to...
