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Income Tax Articles
Sub Trusts – Part 2
To view Failed Asset Protection article please click the "read more" button. 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...
ATO Decentralised Finance And Wrapping Crypto
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
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...
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...
Why We Should Abolish The Income – Capital Distinction
Why We Should Abolish The Income – Capital DistinctionMuch of the present tax system was designed in an era of physical industry and service and is not well suited to the modern intellectual property-based environment. The past 20 years of “tax reform” has mostly been...
Why Bill Gates’ Robot Tax is either Bad or Scary
Bill Gates has suggested that in response to robots taking the jobs of humans, there should be a robot tax. As a tax lawyer who builds artificial intelligence (and known as the Taxinator), of course I am going to have some comments. His line of reasoning is that a...
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