The largest change to capital gains tax since the discount was introduced in 1999 takes effect on 1 July 2027. From this date, the 50 per cent CGT discount for individuals and trusts gives way to cost base indexation and a 30 per cent minimum tax rate, and negative gearing
The High Court recently rejected the ATO’s application for special leave to appeal the decision in Harding. Therefore, the Full Federal Court’s decision in favour
Andersen Consulting, our Global Mobility Tax team assists employers and employees plan and manage the tax implications of international secondments – whether they are moving
The ATO has issued its preliminary view in TD 2019/D6 on capital gains made by foreign beneficiaries of Australian non-fixed trusts (including discretionary trusts). Generally, a foreign
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