File ID | File Title |
|---|---|
TA 2008/6 – update | Claiming tax deductions for debts from a previous tax planning scheme that are forgiven or where repayments are refunded |
TA 2008/9 – update | Private company loan arrangement to obtain tax-free distributions and avoid deemed dividends |
TA 2008/10 – update | Purported prepayment of service fees designed to postpone tax liability |
TA 2008/13 – update | Employee Savings Plans |
TA 2008/14 – update | Salary Deferral Arrangements |
TA 2008/15 – update | Profit washing scheme using a trust and a loss entity |
TA 2008/16 – update | Liquidation of entities to avoid the payment of tax liability |
TA 2008/18 – update | Arrangements to shift foreign business losses into Australian branches or resident entities |
TA 2008/19 – update | Foreign residents attempting to avoid Australian capital gains tax by certain "staggered sell down" arrangements |
TA 2008/20 – update | Foreign residents exploiting asset valuations to avoid capital gains tax |
TA 2009/2 – update | Certain cross-border Prepaid Forward Purchase Agreements |
TA 2009/3 – update | Bringing forward deductions to rehabilitate a mine site |
TA 2009/4 – update | Landowner's use of a registered associate to maximise input tax credit entitlements and reduce Goods and Services Tax (GST) payable under the margin scheme |
TA 2009/5 – update | Use of an associate to obtain Goods and Services Tax ('GST') benefits on construction of residential premises for lease |
TA 2009/6 – update | Use of uncommercial indirect marketing arrangements to reduce wine equalisation tax (WET) |
TA 2009/7 – update | Uncommercial contract manufacture arrangements to claim the wine equalisation tax (WET) producer rebate |
TA 2009/9 – update | Contrived cross-border arrangements that seek to generate debt deductions for non-assessable non-exempt income |
TA 2009/12 – update | Re-characterising capital losses as revenue losses |
TA 2009/13 – update | Managed Investment Schemes: Purported partnership participation |
TA 2009/19 – update | Uncommercial offshore superannuation trusts |
TA 2009/20 – update | Interest deduction generators involving promoter-controlled companies |
TA 2010/1 – update | GST - interposing an associated 'financial supply facilitator' to enhance claims for reduced input tax credits for expenses incurred in the course of a company takeover |
TA 2010/7 – update | GST - Retirement Village operators who on-sell services to residents in an attempt to claim greater input tax credits |
TA 2011/1 – update | Loans to members of companies limited by guarantee and the operation of Division 7A |
TA 2011/2 – update | Certain labour hire arrangements utilising a discretionary trust to split income |
TA 2011/3 – update | Arrangements involving holiday travel claimed as a work related, investment or self-education expense |
TA 2011/4 – update | Deductibility of unpaid director's fees |
TA 2011/5 – update | FBT Avoidance through an arrangement where an employer repays an employee's loan from a purported employee share trust |
TA 2012/2 – update | New Zealand Foreign Trust arrangements |
TA 2012/3 – update | Structured financial products that exploit franking credits and other tax benefits |
TA 2012/4 – update | Accessing private company profits through a dividend access share arrangement attempting to circumvent taxation laws |
TA 2012/6 – update | Deduction generation from purported purchase of offshore 'emission units' that do not exist at the time of the arrangement |
TA 2013/1 – update | Arrangements to exploit mismatches between trust and taxable income |
TA 2013/2 – update | Wine equalisation tax (WET) producer rebate schemes |
TA 2013/3 – update | Purported alienation of income through discretionary trust partners |
TA 2014/1 – update | Trusts mischaracterising property development receipts as capital gains |
TA 2015/1 – update | Dividend stripping arrangements involving the transfer of private company shares to a self-managed superannuation fund |
TA 2015/4 – update | Accessing business profits through an interposed partnership with a private company partner |
TA 2016/5 – update | Purported tax-exempt non-profit 'foundations' used to evade or avoid taxation obligations |
TA 2016/6 – update | Diverting personal services income to self-managed superannuation funds |
TA 2016/12 – update | Trust income reduction arrangements |
TA 2017/2 – update | Claiming the Research and Development Tax Incentive for construction activities |
TA 2017/3 – update | Claiming the Research and Development Tax Incentive for ordinary business activities |
TA 2017/4 – update | Claiming the Research and Development Tax Incentive for agricultural activities |
TA 2017/5 – update | Claiming the Research and Development Tax Incentive for software development activities |
TA 2018/3 – update | GST implications of certain development lease arrangements |
TA 2019/2 – update | Trusts avoiding CGT by exploiting restructure rollover |
TA 2021/2 – update | Disguising undeclared foreign income as gifts or loans from related overseas entities |
TA 2021/4 – update | Structured arrangements that avoid luxury car tax |
TA 2022/1 – update | Parents benefitting from the trust entitlements of their children over 18 years of age |
TA 2023/1 – update | Interposition of a holding company to access company profits tax-free |
TA 2023/2 – update | Diverting profits of a property development project to a self-managed superannuation fund, through use of a special purpose vehicle, involving non-arm's length arrangements |
Taxpayer alerts
Spring list of Taxpayer alerts.
Last updated 16 September 2024
QC27160