The Government proposed that individuals with superannuation account balances exceeding $3 million pay 30 per cent tax on their earnings in accumulation, while those with… Read More ›
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 ›
In his October 2022 speech to The Tax Institute’s Tax Summit, the second commissioner of taxation at the Australian Taxation Office (ATO), Mr Jeremy Hirschhorn,… Read More ›
Franking credits attached to dividends are a well-known and much-loved tax credit in share investments in Australia. However, franking credits have again been in the… Read More ›
Professor John Prebble has plausibly argued that income tax law is dislocated from the facts to which it relates and therefore leads to different treatment… Read More ›
The report “Business Fleets and EVs: Taxation Changes to support home charging from the grid” released by the Reliable Affordable Clean Energy Centre (RACE for… Read More ›
As we begin to embrace the new normal following the last two years of government-mandated stay-at-home directives, office closures and increasing digital and flexible modes… Read More ›
In an era when big-bang tax reform is off the table, a coherent set of smaller reforms can contribute to budget repair while shoring up… Read More ›
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