Tax law articles
16 articles
The Company Is in Manila. The Tax Problem May Be in Perth.
A Philippines PEZA registration can be valuable, but it does not decide Australian residence, permanent establishment, CFC or transfer-pricing consequences.
Ask First, Argue Less
A well-framed private ruling can buy certainty before a transaction. A vague question about a moving target usually buys correspondence.
The Block Was an Investment Until the Bulldozer Arrived
Property can move from capital investment to profit-making venture or development business, changing income-tax, CGT and GST consequences.
Superannuation: Simple, Except for the Rules
Payday Super, the end of the ATO clearing house and redesigned tax concessions for large balances make 2026 a year for implementation, not slogans.
Sydney Land Tax: Read the Assessment Before Paying or Objecting
A New South Wales land-tax assessment should be checked against the land, ownership, valuation and exemptions it actually records.
The ATO Lost, Won, and Sent an Invoice
PepsiCo, Bendel and recent super decisions show why contracts, cash flows and exact statutory language still beat broad tax narratives.
The Bucket Has a Leak
Trust distributions to bucket companies can manage tax timing, but unpaid entitlements, associated loans and Division 7A remain a live legal problem.