Capital Gains Tax



Digital tokens, or crypto assets, are digital financial assets based on distributed ledger technology. They come in a considerable variety of forms and have been… Read More ›

Tax Events in the Life Cycle of Digital Tokens

The Coalition’s Super Home Buyer Scheme is slated to enable first homebuyers to use 40% of their super balance, up to a maximum of $50,000… Read More ›

Harnessing Super for Dream Homes With Not So Dreamy Super Balances

At their first televised debate four weeks ago, Scott Morrison and Anthony Albanese were asked by an audience member how each would help his kids… Read More ›

Super for Housing or the Government as a Co-owner: How Liberal and Labor Home-Buyer Schemes Compare

Against the backdrop of the 2022-23 Federal Budget and the coming federal election, Saint Vincent De Paul Society released a research report which outlines some… Read More ›

[Budget Forum 2022] A Fairer Tax and Welfare System for Australia

In the context of the budget and forthcoming election, it’s timely to reflect on what has happened since the release of the recommendations from the… Read More ›

[Budget Forum 2022] Claiming Crypto Donations under Division 30

Although the devil will be in the detail, the final report of the ‘Australia as a Technology and Financial Centre’ committee (tabled on the 20th… Read More ›

The Bragg Report’s Agenda for Reforming Capital Gains Tax for the Crypto Economy

Until a few years ago, a letterbox company or a numbered account in some tax haven was sufficient to hide money from the tax authorities… Read More ›

Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment

In Australia, trusts (particularly discretionary trusts) are often used to achieve tax optimal outcomes for beneficiaries. Attempts to engage in ‘income splitting’ within families are… Read More ›

The Taxation of Capital Gains in Trusts after Bamford: A Critical Evaluation of Subdivision 115-C ITAA97

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