Top Cases of 2021


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Through the course of 2021, the ATO has continued to provide guidance in relation to taxation matters as they arise from case law, advocacy for change, and the constant need to interpret complex legislation.

Join us in our Webinar as we navigate through the following issues and guidelines as issued by the ATO during the course of the year:

1. The application of the complex rules as they are applied to personal services income and the determination of a personal services business.  Have the rules changed?
2. The ATO’s interpretation of non-arm’s length income.  How does that impact on transactions incurred in relation to SMSF entities?
3. Temporary full expensing and the relationship with the instant asset write off provisions and small business simplified depreciation provisions.  What does it all mean?
4. When are expenses deductible for employee transport costs?
5. The ATO has finally issued the taxation ruling in relation to car parking and Fringe Benefits Tax. What are the major changes from the previous ruling – TR 96/26.
6. When is a company carrying on a business where the only investment is a rental property?

The Webinar will explore the foregoing and other rulings and guidelines issued by the ATO in 2021 that impact the tax decision making of practitioners and their clients.
Recorded on Friday 11 March 2022
Presented by: Phillip London

1 CPD Hour