In this episode of TaxLand, Fletch and Sarah look at recent amendments to the Tax Agent Services Act that impose obligations on tax agents to report significant breaches of the Code of Professional Conduct, both for themselves and other tax agents. Travel to TaxLand with us to learn more.

In this episode of TaxLand with Fletch and Sarah, we are honoured to welcome special guest Michael May, barrister from Level 27 Chambers. We delve into the ATO’s PCG 2021/4 compliance approach to profit allocations in professional firms and Michael shares his expert perspective on Part IVA following the Full Federal Court’s decision in Minerva Financial Group Pty Ltd v Commissioner of Taxation – all set in a world where chocolate Labradors and aliens coexist. Travel to TaxLand with us to learn more.

View the diagram referenced in the episode.

In this episode of TaxLand, Fletch and Sarah talk about the recent decision in Loan Market Group Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 390 that dealt with the relevant contract provisions in the context of mortgage brokers. We also look at what consequences that may have for medical practices. Travel to TaxLand with us to learn more.

In this episode of TaxLand with Fletch and Sarah, we welcome our very first special guest, Linda Tapiolas, who will join us on a journey through the issues you need to consider to get your trust resolutions right. Travel to TaxLand with us to learn more.

In this episode of TaxLand, Fletch Heinemann and Sarah Lancaster discuss tax issues for deceased estates and testamentary trusts, including the Commissioner’s discretion to tax testamentary trusts and deceased estates under section 99 rather than section 99A. Travel to TaxLand with us to learn more.

In this episode of TaxLand with Fletch and Sarah, we travel through the rocky terrain of what constitutes an ‘ordinary family or commercial dealing’ and five negatives in section 100A. Are your distributions to adult children at university or retired grandparents going to stand up to scrutiny? Travel to TaxLand with us to learn more.

In this episode of TaxLand, Fletch and Sarah talk about the tax consequences of Fletch's dream to live and work in Italy and the effect that the move could have on his hypothetical assets and interests in oddly successful start-up ventures. Travel to TaxLand with us to learn more.

In this episode of TaxLand, Fletch Heinemann and Sarah Lancaster talk all things tax evasion. From historic cases set on the ports on the eastern coast of Australia in the 1920s to shadowy dealings in glamour suburbs of Sydney to large sums of cash coming through the airport. Travel to TaxLand with us to learn more.

In this episode of TaxLand, Fletch Heinemann and Sarah Lancaster chat about gifts and when they are assessable income. Travel to TaxLand with us to find out whether Fletch needed to pay tax on a cooler full of fish he received from a client.

Do you engage subcontractors? Are those contracts exempt from payroll tax? Have you checked the employment agent provisions? The recent stream of cases shows that the employment agent provisions are not just for employment agents or labour hire companies. In this episode of Taxland, Fletch Heinemann and Sarah Lancaster chat about circumstances when payroll tax applies to genuine subcontract arrangements. The message from the cases: beware the employment agency provisions! Travel to TaxLand with us to learn more.