This paper focuses on court and AAT decisions during the period from 1 September 2015 to 31 August 2016. It also refers to relevant ATO Rulings and legislative developments. The author covers areas considered to be of greatest interest to private groups, including Division 7A, CGT small business concessions, SMSFs, trusts and the types of information to which the Commissioner can have recourse in making assessments and in the course of disputes.
Other papers by Anna Wilson
Borrowing by SMSFs (2015)
Professional Firms and the Allocation of Profits – Suspension of the Commissioner’s Guidelines (2018)
The Taxing Issue of Characterisation in Property Devlopments (2017)
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