Description
Join Professor Dale Pinto and Nicole Wilson-Rogers for an informative and insightful session on some of the must-read cases for 2020.
This webinar will span important topics such as:
- The income/capital dichotomy (Greig v Commissioner of Taxation; NQZG v FCT; Origin Energy Limited v Commissioner of Taxation; Mussali v Commissioner of Taxation).
- Trust distributions and interest deductions for on-lending to trusts (Donkin v Commissioner of Taxation; Chadbourne v Commissioner of Taxation).
- When an amount is derived in the ordinary course of carrying on a business (Doyle v FCT).
- Issues related to superannuation guarantee charge (Dental Corporation Pty Ltd v Moffe).
- The ‘unrelated clients test’ in relation to Personal service income (FCT v Fortunatow).
- What constitutes an ‘active asset’ for the small business CGT concession (Eichmann v FCT).
- What constitutes carrying on an enterprise (San Remo).
Resources
Webinar participants will be able to download the full Tax & Super Australia “In Depth” topic notes in PDF format as well as the presentation slides accompanying the webinar. The “In Depth” topic notes will cover more than what is discussed in the webinar presentation.
