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Who is a resident for tax purposes?
Financial Times Summer 2021_TNR Who is a resident for tax purposes? A person’s residency for tax purposes can be one of the most difficult issues to determine in Australian tax law. And it is not…
Avoid schemes targeting SMSFs
Financial Times Summer 2021_TNR Avoid schemes targeting SMSFs Sometimes promoters of schemes target self-managed super funds (SMSFs). Schemes can include tax avoidance arrangements that inappropriately channel money or assets into your SMSF so you pay…
Self-education: when is it deductible?
Financial Times Summer 2021_TNR Self-education: when is it deductible? If the subject of self-education leads to, or is likely to lead to, an increase in the taxpayer’s income from current (but not new) income-earning activities,…