This paper reviews the recent developments and, particularly the recent case law, in relation to anti-avoidance provisions to the operation of trusts- including what would historically be regarded as typical discretionary trust distributions....

This paper seeks to provide an overview of the typical taxation complexities and issues that need to be navigated when private groups seek to implement funding arrangements for their business or investment activities, especially flexible and innovative arrangements between related or closely co-ordinating parties....

Division 7A is still an evolving area of tax law. In this article, we discuss an emerging risk area for Division 7A where private companies are partners in a partnership, in the context of an unpublished change in the ATO’s view. We include in this article our views on this risk and as well as practical mitigation strategies for taxpayers. ...

Payroll tax audits often focus on payments to contractors including whether contract payments are under an arrangement of common law employment, employment agency or relevant contracts. These three concepts are complex and evolving. As such, it is prudent for businesses to seek tax advice. In this article, tax lawyers, Lyndon Garbutt and DJ Alexander, consider the implications of a recent Court of Appeal decision, Integrated Trolley Management, regarding the employment agent provisions. ...

With an increase in payroll tax audits focusing on payments to contractors, it is prudent for businesses to seek tax advice. There are three hurdles that businesses and tax advisors need to consider in determining whether payments to contractors are subject to payroll tax: the common law employee classification, the relevant contract provisions and the employment agent provisions. In this article, tax lawyers, Lyndon Garbutt and DJ Alexander, consider key developments in these areas in 2023, including for medical centres, general practitioners, and allied health professionals (following the Thomas and Naaz decision)....

Following on from his previous published views on a correct interpretation of section 100A, West Garbutt Principal – Director, Mark West has provided further comment following the BBlood decision (by Thawley J), the decision by the Full Federal Court in the Guardian AIT appeal and the issue by the ATO of its final ruling TR 2022/4. Mark submits there remain significant unresolved inconsistencies between the ATO's approach in TR 2022/4  - and the words of section 100A and the case law. To access this document, please click: Section 100A update ...

West Garbutt Senior Associate Alex Whitney has authored the following paper on family trusts for Legalwise. This paper discusses the intricacies of the family trust election rules and their impact on family trusts at each stage of a trust’s lifecycle. To access this document, please click: Family Trusts; the beginning, middle and end ...

Dung Lam and Marlon Camacho, lawyers of West Garbutt, have authored the following paper published in the New South Wales Law Society Journal on the recent Revenue NSW Ruling regarding the Transfer of Primary Production Property between Family Members. This paper discusses the NSW duty exemptions available for family farm succession planning.   To access this document, please click: Handing down the family farm without NSW Duty ...

Lawyers Mark West and Alex Whitney, author the following paper which covers what is understood to be the current ATO view on, and also how to proactively manage and mitigate the risks in relation to, reimbursement agreements. This paper was presented by Mark West at the 2021 Queensland Tax Forum. To access this document, please click: Trusts 100A - reimbursement agreements; identifying and reducing taxpayer risks ...