Tag Archives: Dan Miles

Talking Tax – Issue 164

Debt deductions under the thin capitalisation rules

On 17 July 2019, the Commissioner of Taxation (Commissioner) released Taxation Determination (TD) 2019/12, which clarifies what types of costs are considered to be debt deductions within the scope of Australia’s thin capitalisation regime.

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Talking Tax – Issue 156

ATO view on Qian v FCT

In its Decision Impact Statement (DIS) regarding the decision of the Administrative Appeals Tribunal (AAT) in Qian and Commissioner of Taxation [2019] AATA 14 (Qian), the ATO clarifies that it does not support the contention that Qian is authority for decisive or predominant weight being given to a worker supplying their own vehicle when assessing whether they are an independent contractor or an employee.

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Early stage innovation tax incentives for sports technology and esports

Sports technology and esports are innovative and rapidly growing industries that have spawned many new business ventures, the investors in which may be eligible for certain tax concessions under the Federal Government’s early stage innovation company (ESIC) scheme.

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Talking Tax – Issue 151

Welcome decision for expats: Harding appeal clarifies meaning of ‘non-resident’

In Harding v FCT [2019] FCAFC 29, the Full Federal Court allowed the taxpayer’s appeal, finding that an Australian living and working in the Middle East was not an Australian tax resident. This case is a welcome development for expatriates currently working or seeking to work overseas, as it clarifies certain circumstances in which a person will be no longer be considered an Australian tax resident.

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Talking Tax – Issue 146

GST consequences for couriers as independent contractors

In Qian v FCT, the AAT has confirmed that couriers who supply their own vans may be ‘carrying on an enterprise’ as independent contractors and liable for GST. This case shows how the tax implications of labour hire arrangements will be largely determined by the relevant facts.

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Talking Tax – Issue 132

Case law

Whether steps made to inquire about land tax constitutes ‘reasonable care’ in complying with the legal obligation to pay land tax

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