Family trust elections (FTEs) are crucial choices made by trustees of family trusts in Australia to unlock tax benefits and avoid significant penalties. These elections
In Kilgour v Commissioner of Taxation [2024] FCA 687, the Federal Court addressed the technical application of the market value substitution rule under Section 116-10
The Shifting Landscape in Australia’s Tax Law in 2024 In the intricate world of taxation, few areas are as dynamic and challenging as Anti-Avoidance
Demerger relief is a vital provision within Australian tax law that allows businesses (large and small) to restructure their operations without incurring immediate capital gains
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