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Fixed or not? Are unit trusts fixed trusts and the new ATO ‘safe harbours’ in PCG 2016/16
28 September 17
The ATO has confirmed in Practical Compliance Guideline PCG 2016/16 that, unless unitholders have a ‘fixed entitlement’ to all income and capital of the trust, a unit trust will not qualify as a ‘fixed trust’.
Fletch Heinemann on tax and foreign income
22 September 17
In this video, CGW Partner Fletch Heinemann discusses tax and foreign income.
Payroll tax grouping – common mistakes to avoid
20 September 17
There is currently a significant amount of payroll tax audit activity. Grouping is a common audit target. The difficulty for businesses and their advisers is that the grouping provisions are complex, and often counterintuitive.