23 Mar

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 ...

12:51 / Income Tax
27 Sep

West Garbutt Principal - Director, Mark West has authored the following paper on the 'ordinary family or commercial dealing' exceptions in section 100A of the Income Tax Assessment Act 1936. The decision of BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112 is thoroughly analysed by Mark on the basis of valuable guidance in relation to this section of the Income Tax Assessment Act 1936. To access this document, please click: BBlood Enterprises Decision ...

08:42 / Income Tax
20 Jun

West Garbutt Principal - Director, Mark West has authored the following paper for Taxation in Australia Vol 56(11). This paper challenges the view that tax purpose limits the extent of the "ordinary family and commercial dealing" exclusion from the meaning of "reimbursement agreement" in s 100A of the Income Tax Assessment Act 1936. This “tax purpose based” view is central to the position reflected in the ATO’s TR 2002/D1 and PCG 2022/D1. But a disciplined analysis of the exact words of s 100A in the context of the approach to statutory interpretation prescribed by the High Court, and past case...

16:00 / Income Tax
20 Oct

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 ...

10:45 / Uncategorized
28 Jul

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 ...

10:03 / Income Tax
14 Apr

In response to the impact of Covid-19 on the Queensland economy, the Queensland government has announced a range of land tax relief measures.  Lawyers Lyndon Garbutt and Mark West have prepared an overview of the measures for Queensland landowners, including how the different measures can be accessed and considerations to be taken into account in determining eligibility. To access this document, please click: Queensland land tax - Covid-19 Relief ...

11:37 / Land Tax
24 Jul

The Queensland OSR has recently launched its new online portal ‘OSR Online’.  The portal provides a secure electronic platform for landowners and their advisors to manage land tax obligations.  Lyndon Garbutt and Mark West have prepared an overview of the portal, including how to access and register for the portal, how to link related companies and trusts and how to authorise advisors.
16:41 / Land Tax