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Tax highlights

19 August 2013


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In this week's Tax highlights we feature:

 

  • Pre-election Economic and Fiscal Outlook report released: Treasury and the Department of Finance and Deregulation have released the Pre-election Economic and Fiscal Outlook 2013

 

  • In receipt of “money” due to a non-resident: The Federal Court has held that the term “money” in the provision of the tax law which may apply where a person has control of money belonging to a non-resident taxpayer is confined to Australian currency and does not include foreign currency

 

  • Appeals update: The High Court has refused the Commissioner’s application for special leave to appeal against the decision of the Full Federal Court in Commissioner of Taxation v Macquarie Bank Limited which held that the general anti-avoidance provisions did not apply to a member of a consolidated group in respect of a capital gain made on the sale of shares.

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

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