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  • Cases
  • ATO Releases – Rulings/Determinations
  • Legislation
    Strengthening the small business concessions and the scrip for scrip roll over .
  • Are employee share schemes still sexy?
    We analyse whether employee share schemes are still an attractive option in the aftermath of the massive changes introduced in 2009.
  • “How the bloody hell are ya??”– quite well if you are a temporary resident!
    We take a look at how our tax laws apply to temporary residents entering Australia.
  • Lifting the corporate veil
    The recent Ace Insurance decision puts a spotlight on the age old question of employees vs contractors.
  • Trifectas, innings and tax on winnings
    Contrary to general understanding, the ATO can tax your wins from gambling and betting in some circumstances.
  • Legislation
  • ATO Releases – Rulings/Determinations
  • Cases
  • Improving energy concessions and hardship payments policies
    A report commissioned by ESAA on improving energy concessions and hardship payments policies.
  • Scrip please or scrip tease? The AAT rules in favour for roll-over relief
    The recent AAT decisions in Dickinson and Fabig have found that scrip for scrip roll-over relief may be available in a broader range of situations than previously thought.
  • Lease or Hire… Which do you desire?
    We analyse the tax treatment of common leasing arrangements seen by businesses today.
  • Legislation
  • ATO Releases – Rulings/Determinations
  • Cases
  • Division 7A: the saga continues
    Developments in the Division 7A arena continue as the Board of Taxation releases a discussion paper analysing a post-implementation review of Division 7A.
  • The ABC of LAFHA
    We clarify the confusion created by the numerous amendments made to the LAFHA provisions in the past couple of years.
  • ATO Releases – Rulings/Determinations
  • Cases
  • Legislation
  • Telecare and telehealth: A game changer for health and social care
    A synopsis of the available evidence on the costs and benefits of telehealth and telecare from Deloitte UK.
  • Smartphones ship a billion but usage becomes simpler
    Deloitte predicts that in 2013 between 50 and 100 mobile operators will offer all-you-can-eat services with unlimited access to specific applications.
  • The looming spectrum shortage: worse before it gets better
    Deloitte predicts that although additional spectrum will continue to be made available in 2013 in many global markets, spectrum exhaustion will continue to exacerbate in many countries, especially in dense urban areas
  • All-you-can-app
    Deloitte predicts that in 2013 between 50 and 100 mobile operators will offer all-you-can-eat services with unlimited access to specific applications.
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