Payroll Tax and Healthcare Clinics

Payroll Tax Payroll Tax and Healthcare Clinics RevenueSA have announced a payroll tax amnesty for medical clinics in South Australia. Medical centres around Australia have been put on notice since the release of the judgement in Thomas and Naaz Pty Ltd v Chief...

Why I Hate Your Sub-Trust

There is a certain type of sub-trust over income that many trust deeds purport to create, and which the Federal Commissioner purports to allow. This is where a trust is established over the income distributed from another trust. This is problematic for the reasons...
ATO Debt Recovery Part 4 – Reviews & Objections

ATO Debt Recovery Part 4 – Reviews & Objections

REVIEWS AND OBJECTIONS Types of Reviews Available There are various review processes available should you be unsatisfied with the decision Informal Review You may lodge a formal complaint with the ATO: To do this you will need to access the ‘complaints form’ on the...
ATO Debt Recovery Part 3 – Garnishee Notices

ATO Debt Recovery Part 3 – Garnishee Notices

Garnishee Notices A garnishee notice is a document sent by the ATO to a third party that owes or holds money to or for tax debtor which demands payment for unpaid tax debt where initial attempts have failed; What are they? issuing of a garnishee notice a garnishee...
ATO Debt Recovery – Part 2 – Estimate Notices

ATO Debt Recovery – Part 2 – Estimate Notices

ESTIMATE NOTICES Background: An Estimate is a formal notice that the ATO can issue under section 268-15 of Schedule 1 of the Taxation Administration Act 1953 (‘The Act’): The ATO can issue an Estimate Notice if it believes that a business has overdue: PAYG withholding...
ATO Debt Recovery Part 1 – Director Penalty Notices (“DPN”)

ATO Debt Recovery Part 1 – Director Penalty Notices (“DPN”)

Director Penalty Notices (“DPN”) A company is a useful structure to achieve asset protection, protecting the assets of those who are ultimately controlling the activities of the company (the directors) and benefitting from the income producing activities of the...
Processing...