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Tax highlights

11 February 2013


In this week's Tax highlights we feature:Tax highlights, Deloitte

  • Cases: Extended amendment period for ‘beneficiary’: In Yazbek and Commissioner of Taxation the Federal Court has found that a taxpayer who had not received any distributions for a discretionary trust was a ‘beneficiary of a trust estate’ and therefore subject to a four-year amendment period

  • Greater transparency of tax paid by large and multinational business: The Government is considering legislating disclosure (possibly subject to a threshold) of federal taxes paid by large and multinational businesses operating in Australia

  • Appeals update – Healey and Cyonara Snowfox: The taxpayers have applied for special leave to appeal to the High Court against the Full Federal Court’s decisions in Healey v Commissioner of Taxation and Cyonara Snowfox Pty Ltd v Commissioner of Taxation.

Plus we provide our synopsis of the latest legislative developments, cases, announcements, and ATO information and releases.


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