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  2023

Assorted Problems with Payment

Source: South Australia

Published Date: 8 Mar 2023

 

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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 paper 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.
Author(s)

Individual Session

Author(s): Adrian Cartland
Materials from this session:

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Details

  • Published By: Adrian Cartland
  • Published On:8 Mar 2023
  • Took place at:Adelaide Oval

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