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Tax highlights

19 June 2012


In this week's Tax highlights we feature:

  • Reportable tax positions (RTP) schedule 2012 update:  The ATO has released a guide and accompanying instructions to assist taxpayers who are required to lodge the RTP schedule for the 2012 income year.
  • TD 2012/D5 – trust distributions: The ATO has released a draft tax determination setting out its view that a beneficiary’s share of net (taxable) income of a trust estate is worked out by reference to the proportion of the (trust law) income of the trust estate to which a beneficiary is presently entitled and includes several examples.
  • 2012-13 NSW Budget: The Budget contains several taxation-related measures including a 12-month deferral on the abolition of several duties.

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

Read and download 'Tax highlights' in PDF format


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