As always, the Australian tax landscape continually evolves and new issues emerge. This paper provides a summary of some of the more important tax issues to emerge during the current year. Issues covered will include:
- the new Part IVA
- the Board of Taxation’s review of Div7A
- Treasury’s review of taxation of trusts
- important case law developments.
To ensure the session was up to date, some further topical issues were added closer to the date.