Tax Talks

347 | s100A Q & A

In this s100A Q & A session in our mini-series about s100A ITAA36 we go through all the outstanding questions you still had.

346 | Blue Zone Arrangements

Blue zone arrangements can be saved. With a few tweaks, you can usually move back into the green zone.

345 | The Guardian Case

The Guardian case will give you a better defence when accused of a so-called 'washing machine arrangement'.

344 | The Jamsek Case

The Jamsek case - together with the Personnel Contracting Case - changed everything as Sam Harverey will tell you.

343 | Employee or Contractor

To decide whether somebody is an employee or contractor, you used to look at the totality of the relationship based on the actual facts. You used to look at the actual work, how the employee is actually working. But this has changed as Sam Harvery of Laxon Lex Lawyers  in Sydney will outline in this episode.

342 | TPB Q & A

In this TPB Q & A we ask the TPB three important questions about branding, overseas staff, and supervision.

341 | Resident Director

A resident director usually fulfills just one specific role. And that is to meet the ASIC requirement that one director of a private Australian company must reside in Australia.

335 | Taxation of Crypto

In this episode, Adam O'Grady, Assistant Commissioner of the ATO, will discuss the taxation of crypto with you.

340 | s100A ITAA36

s100A ITAA36 is about reimbursement arrangements. I pay you something and then you pay me straight back - that sort of arrangement.

339 | TD 2022/D1

So the ATO has been busy – and has issued not one, not two, not three, but four publications in one hit about s100A ITAA97 around unpaid present entitlements and reimbursement arrangements.

Today let’s focus on TD 2022/D1 which covers the Div 7A issue around unpaid present entitlements.