“Backpacker tax” discriminatory under UK Convention
High Court decided a UK backpacker, who was an Australian tax resident, was not subject to “backpacker tax” as it was discriminatory based on nationality...
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Purchase Price Allocation Rules now apply
Members acting for clients in the sale and purchase of a business or commercial property should be aware that new rules now apply to the allocation of the sale price to the different asset classes...
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Australian Federal Budget 2021-22 - Test to determine tax residency
Australia’s tax residency rules will change, the government announced in the 2021-22 federal budget...
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Submission on consultation paper buying in NSW building a future
CA ANZ calls for detailed modelling about financial and distributional impacts of transitioning from stamp duty to land tax...
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Tax system ‘swallowing’ facilitation payments
NZ Senior Tax Advocate, Jolayne Trim says facilitation payments shouldn’t be swallowed by the tax system to allow farmers to ‘start again.’ CA ANZ have suggested to officials that Government should...
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NZ trust law changes are live from January 2021
The Trusts Act 2019 comes into effect on 30 January 2021 following an 18-month transition. It replaces the Trustee Act 1956 and aims to clarify and modernise the law...
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Where are they now? NZ Tax Working Group key items
While it feels like a lifetime ago, there were several key items recommended by the Tax Working Group that CA ANZ has been monitoring. COVID-19 and the current tax bill has enabled some of these items...
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The first month of COVID-19 response
The New Zealand Government’s first COVID-19 assistance announcement was made on 17 March. We have summarised all of the announcements so you can choose the best options for you and your clients. CA...
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CA ANZ advocacy - JobKeeper Payment Scheme
Round up of the most commonly asked questions from members regarding the JobKeeper Payment scheme...
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Linfox Australia v Commissioner of Taxation – fuel tax credit entitlement
This Full Federal Court case considers the applicability of the road user charge and whether the fuel tax credit entitlement ceases...
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Tax Working Group final report: key recommendations
While we wait for the Government’s response to the Tax Working Group report, we discuss key recommendations...
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Use and disclosure of Tax File Numbers
Advice to the members of the ATO Tax Practitioners Stewardship Group answering queries about use and disclosure of TFN...
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CASE: Court sets aside ATO garnishee notices
Summary of judgment in Australian Federal Court case Fyna Projects Pty Ltd v Deputy Commissioner of Taxation (2018) on the power of the ATO to issue garnishee notices to third parties...
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Becoming a Registered Tax Agent in Australia
Understand the requirements and pathways for CA ANZ members to become a registered tax agent in Australia...