Monthly Tax Update Library - 11 issues per year

Format: PDF download only 

The Monthly Tax Update Library (11 issues pa ) provides taxpayers and their advisers with a practical explanation of materials issued during the preceding month, including:

• Legislation
• Cases decided by the Courts and the AAT
• Rulings, determinations and interpretative decisions from the ATO
• Other Government and ATO announcements
• Major state tax issues

The Monthly Tax Updates builds month-by-month and means you are at all times -

• up to date with current tax changes
• able to identify new tax planning opportunities
• aware of current ATO interpretations
• familiar with pitfalls which may harm the unwary
• able to minimise the chances of compliance errors
• better able to render practical and effective tax advice

• TR 2010/3 - Trusts distributing to corporate beneficiaries
  

Decision Impact Statement

• The Bamford case ... the Commissioner’s response

Cases

• Does the purchase of patient/client records result in the acquisition of
• copyright (a depreciating asset)?

Interpretive Decisions

• Excess superannuation contributions
• Can a deceased estate access the small business CGT concessions?