Assorted Problems with Payment
Source: South Australia
Published Date: 8 Mar 2023
What constitutes a payment is a fundamental concept that is relevant to a diverse set of issues regarding the incidence and timing of tax. This session goes through an assortment of different practical issues and war-stories in which the concept of payment was central. Including:
- How a bookkeeper became liable for his client’s PAYG
- Asset protection that did not protect the assets
- The ATO’s mixed record on cases arguing that a small business controller didn’t pay themselves
- Related party dealings and R&D; and
- Making SMSF contributions on time.
Individual Session
Details
- Published By: Adrian Cartland
- Published On:8 Mar 2023
- Took place at:Adelaide Oval
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Share this page