The proposal could reignite debate about the ethics of allowing tax-exempt charities to operate large businesses in competition with taxable, for-profit companies.
- Associate Professor of Taxation Law, UNSW
Much is unknown about the Coalition’s ‘long lunch plan’ causing speculation about its impact on the budget and exactly who will benefit.
Some churches operate huge business enterprises and collect rent on extensive property holdings. This income isn’t taxed.
The Tax Office should prepare a test case to establish the limits of negative gearing. It might be more limited than has been widely assumed.
Purporting to distribute money to children to take advantage of their tax-free thresholds sends
a message about how important it is to be truthful when complying with the tax law.
Australian landlords pay $1 billion less tax per year than the Tax Office believes they should, with almost all of the ‘errors’ in their favour.
They not only direct tax-free income to children, but also to children who are yet to be born.
Claiming for working for home is fraught. It’s safest to claim the running expenses the tax office allows. ‘Occupancy expenses’ are harder to justify and could cost you your capital gains tax discount.
With more Australian workers joining the gig economy, questions about how these workers will fare in their retirement are becoming more pressing.
Overwhelmingly, trusts are used to minimise tax, avoid paying creditors and to avoid the fair division of property after a relationship breakdown.
Backpackers always were treated as non-residents for tax purposes, that’s why changes aren’t necessary.
There been lots of debate on reforming the tax system - so why the silence on one of the most egregious ways of reducing tax - family trusts?
Simply increasing the GST rate would make for poor tax design. Instead, the government should broaden the base and lock in compensation measures.
Under Australian law, changes to the GST are said to be not permitted unless the states agree to the changes. In reality, the GST lock-in mechanism is legally meaningless and unenforceable, though it may…
Abolishing the sacred cow of negative gearing - where losses can be used as a deduction against other income - is considered by governments of all persuasions as electorally unpalatable. But this part…
In the lead-up to a crucial federal budget in May, it could be argued that requiring the Commission of Audit to identify revenue trends that could pose a risk to the budget’s structural integrity could…
The push from the states to reduce the GST threshold on imported goods is being driven by a desire for a bigger pool of GST revenue and in spite of the inevitable backlash from consumers, they will get…
If we needed another example of just how difficult meaningful and principled tax reform is in Australia, we got it recently in the reaction to the Government’s announcement that it would abolish the “statutory…
There can be no dispute with last week’s call from the Business Council of Australia for meaningful tax reform. This is a larger issue than both the looming budget and September’s election. However, it…
Family trusts have featured heavily as part of recent media reporting of the circumstances of two very high-profile families: the Rineharts and the Obeids. Of course, these are not the only families that…
The essence of the legal relationship known as a trust is the separation of legal ownership of assets from beneficial ownership of those assets. The trustee is the legal owner and beneficiaries are beneficial…
In his 2012 State of the Union address US President Barack Obama lamented the fact that billionaire Warren Buffett faces a lower tax rate on his income than his secretary. The situation arises because…
The Federal Government is tipped to be eyeing the online world in a bid to shore up collapsing federal tax revenues. This move has more to do with squeezing “little areas” to get more tax, and ensure…
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