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Feb 2010
Having it both ways – Division 7A fails the Commissioner
Arthur Athanasiou, Partner and Anja Schneider, Lawyer, Rigby Cooke Lawyers
(first published in Thomson Reuters WTB)
In Paper to Paper International Pty Ltd and Anor and Commissioner of Taxation [2010] AATA 78, the AAT considered whether each of the liabilities to pay tax, penalties, and interest because of amended assessments for prior periods constituted “present legal obligations” for the purposes of determining the “distributable surplus” of a private company for each of those periods, in accordance with section 109Y of the Income Tax Assessment Act 1936 (Cth) (“ITAA36”).
This article was first published in Thomson Reuters WTB, Feb 2010
Feb 2010
Modern Awards Explained
Cassie Williams, Senior Associate
"Modern awards will operate (together with the National Employment Standards) as the safety net underpinning relevant employees' employment."
This article was first published on the website of Macro Specialist Recruitment, Feb 2010.
