Eligibility, Public
Eligibility ‘ Foreign Resident Capital Gains Withholding Tax: Implications of the Budget Proposals
Summary of Key Practical Points: Many transactions that are outside the ambit of Foreign Resident Capital Gains Withholding Tax (in...
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Eligibility, Public
Eligibility ‘ Foreign resident capital gains withholding payments ‘ Concession re NFP vendors
On 6 April 2017, the Legislative Instrument PAYG Withholding variation for foreign resident capital gains withholding payments – income tax...
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Eligibility, Public
Eligibility ‘ Recent Developments at a Glance: February 2017
(1) Service Concession Arrangements: Grantors – draft AASB Standard The Australian Accounting Standards Board has issued a draft AASB standard...
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Eligibility, Payroll, Public
Eligibility ‘ Local Councils and Payroll Tax Exemption
A recent case, Snowy Monaro Regional Council v Chief Commissioner of State Revenue [2017] NSWCATAD 14, a decision of the...
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Eligibility, Public
Eligibility ‘ When will the Employment Agent Rules not apply?
A recent case UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852 examined what type of...
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Eligibility, Public
Eligibility ‘ Is the Victorian Farmers Federation a Charity
A recent case, Victorian Farmers Federation v Commissioner of State Revenue [2017] VCAT 19 (the VFF) saw the membership based...
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Eligibility, Public
Eligibility ‘ Public Benevolent Institutions ‘ the ACNC’s view
Public Benevolent Institutions (PBIs) are able to access significant Commonwealth tax concessions. One the requirements for access to the concessions...
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Eligibility, Public
Eligibility Q&A – Deductibility of optional payment made to a DGR simultaneously with a payment to attend a fundraising function.
Question: The enquirer is a government body that conducts an art gallery, the ABC Gallery, under the auspices of the...
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