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New ATO ruling on individual tax residency and High Court guidance on treaty interpretation

Jun Au of DLA Piper Australia reports on two key Australian tax developments, with legislative uncertainty remaining on individual tax residency but judicial clarity on treaty interpretation. ....

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2023 - 2024 Federal Budget Update

The key tax measures in the 2023-2024 Federal Budget are summarised below. Overview The Labor Government's second Federal Budget attempts what some… ....

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ATO advice and guidance on super issues

The Australian Taxation Office is developing advice and guidance on a number of issues that will affect self-managed superannuation funds. Issues which will be impacted include [3938] Superannuation i ....

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Where the Guardian appeal was won and lost

The court’s decision highlighted the differences between s100A and Part IVA. The Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3 The facts Guardian ....

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How an unpredictable year left a lot undone

Tax policy took an uncertain turn with two federal budgets and a change of government in Canberra. We emerged from 2021 with high hopes for a better year but for those who were confident that the rec ....

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