Top Rulings of 2022 Non-Member

Description

2022 was a fascinating year for ATO public guidance, with a number of key issues firmly in the spotlight of the Commissioner. Join regular IFPA tax presenter Joshua Goldsmith as he discusses the following key tax rulings from 2022, and what they mean for practitioners:

1. Section 100A – the Commissioner’s finalised guidance in relation to section 100A: Taxation Ruling TR 2022/4, Practical Compliance Guideline PCG 2022/2 and Taxpayer Alert TA 2022/1
2. Employee v Independent Contractor – the Commissioner’s recent draft guidance following the High Court cases of Jamsek and Personnel Contracting: Draft Taxation Ruling TR 2022/D3 and Practical Compliance Guideline PCG 2022/D5
3. Working From Home – a change in approach from 1 July 2022 and beyond: Practical Compliance Guideline PCG 2022/D4
4. Division 7A – timing of loans and the end of sub-trusts: Taxation Determination TD 2022/11
5. Tax in 2030 – Commissioner’s Chris Jordan speech noting that the ATO is in pursuit of being fully digitalised by 2030
   

Recorded on 31 March 2023
Presented by Joshua Goldsmith

TPB CPD Hours: 1 hour
FASEA CPD Hours: Technical competence: 1 hour