Senior Associate Solicitor
Llewellyn Wood
Llewellyn’s Specialties
Llewellyn is an Senior Associate Solicitor specialising in Tax Law. Llewellyn’s key areas of practice include:
- ATO reviews and audits
- Taxation Disputes
- Research & Development Tax Incentive
- Asset Protection Planning
- Trusts
About Llewellyn Wood
Llewellyn holds a Masters of Taxation and Masters of Law. Llewellyn has worked for Revenue Authorities, and in Private Commercial Practice. He has provided a range of tax and legal services including succession planning, business structuring, liquidation and insolvency matters and appeals to tribunals.
Llewellyn is a member of the Law Society of South Australia’s Administrative Law and International Legal Practice Committees. Llewellyn is a Fellow of the Tax Institute of Australia.
Llewellyn Wood’s Articles
Fuel Tax Credits: Eligibility and Legal Framework
A Comprehensive Guide to Acquisition Requirements and Enterprise Considerations Fuel tax credit may be given to a taxpayer for the fuel tax (exciseor customs duty) paid, where the tax payer has acquired fuel. Thefuel will need to be used in machinery, plant, equipment...
Understanding Fringe Benefits Tax in Family Businesses
FBT is applied to non-salary benefits that employers may provide totheir employees or their employees' associates (such as familymembers): These fringe benefits commonly include cars, loans,entertainment expenses, or housing. FBT is generally calculated on the taxable...
Trusts and Property to be Subdivided
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 'Blackacre' and...
Understanding Cooperative Research Companies and the R&D Tax Incentive
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 extent do these...
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...
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...
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