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At batallion legal, we aim to provide quality legal advice at competitive prices.  Contact us on + 61 2 9264 3366 to obtain a fee estimate on our services.

news

• Meaning of "entity" in tax law - A critique of a recent decision of the Federal Court examining the meaning of the term "entity" as used in tax law.

• Review of Australia's superannuation system - An outline of the Government's newly proposed review of Australia's superannuation system.

• Meaning of "superannuation contributions" - An overview of the ATO's new draft ruling on the meaning of the expression "superannuation contributions".

• SIS Act breaches & ATO's discretion - factors - A recent decision on the factors the ATO should take into account in deciding whether a breach of the SIS Act should be ignored.

• SMSFs, related party agreements & in-house asset rule - An overview of the ATO's recent alert on SMSF related party agreements which may breach the in-house asset rule.

• 2009/10 Australian Federal Budget - read batallion legal's overview of the main tax measures in the Budget and the main superannuation measures.  

• Superannuation for temporary residents departing Australia - An examination of the basis for withdrawing superannuation when temporary residents depart Australia.

• Review of Australian superannuation industry - A review of superannuation will soon commence.  batallion examines the review.

• GST, partnerships & trading stock - An analysis of the ATO's new ruling on the application of trading stock by partners of a partnership.

• GST & partitions of land - batallion legal discusses the ATO's new ruling on GST and partitions of land.

• GST, general law partnerships & margin scheme - batallion legal examines the ATO's new determination on the application of the margin scheme to various stages of a general law partnership.

• GST & in specie distributions of discretionary trusts - batallion legal considers the ATO's new ruling on in specie distributions of discretionary trusts.

• Alert on marketing of pre-1999 SMSFs - batallion legal considers the ATO's Alert on certain marketed pre-1999 SMSFs.

• batallion legal considers the ATO's publications on setting up a SMSF, running a SMSF and winding up a SMSF.

• Ordinary time earnings & salary or wages - batallion legal considers the ATO's draft ruling on the meaning of the expressions as relevant for 9% minimum superannuation support for employers.

• Genuine redundancy payments - conditions & tax treatment - Here, batallion legal considers the ATO's final ruling on the tax treatment of genuine redundancy payments.

• Withdrawals of super for all disasters great & small - the withdrawal of superannuation funds is not always illegal, find out when it is legal.

• Tax agents & tax avoidance - The key indicators of tax avoidance.

• SMSFs & borrowing money - batallion legal discusses the ATO's new final ruling on the prohibition on the borrowing of money by SMSFs.

• Spouses to inherit upon intestacy in NSW - batallion legal examines certain proposed changes to NSW intestacy law.

• GST & claims for construction costs by associates - batallion legal considers two Tax Alerts recently released by the ATO.

• Fair Work Bill & small business - batallion legal, considers the implications for small business of the new Fair Work Bill, Rudd's replacement for Work Choices.

• SMSF compliance issues - the Federal Commissioner has recently identified a number of issues of concern regarding SMSF compliance.

• 6 steps to an SMSF - 6 steps to deciding whether an SMSF is right for you.

• Small business fiscal measures - batallion legal examines the Rudd Government's recently announced measures for small business.  In particular, the bonus tax deduction for small business.

• GST margin scheme changes - batallion legal examines the recently introduced proposals to change the GST margin scheme rules.

• NSW land tax - main residence exemption - batallion legal examines a new ruling issued by the NSW Revenue Office on the principal place of residence exemption from NSW land tax.

• Sportspersons & superannuation contributions - batallion legal considers the ATO's new draft ruling on when superannuation contributions need to be made for sportspeople.

• SMSFs & sole purpose test - batallion legal examines the ATO's new ruling on the application of the sole purpose test to SMSFs.

• SMSFs & business real property - The ATO's new draft ruling on the coverage of the business real property provision in respect of SMSFs.

• SMSFs & financial assistance - batallion legal considers the ATO's new ruling on the prohibition on the provision of financial assistance by SMSFs to their members and relatives.

• SMSFs & related party acquisitions - batallion legal outlines the ATO's new draft ruling on the prohibition on related party acquisitions.

• SMSFs & unpaid trust distributions - batallion legal examines the ATO's new draft ruling on the SIS Act implications of unpaid trust distributions.

• Residency of superannuation funds -  batallion legal considers the ATO's view on the determination of the residency of superannuation funds.

• Compound interest - tax deductibility - A new draft determination confirms the ATO's view that the deductibility of compound interest is governed by the same rules as other deductions.

• Carbon pollution reduction scheme - tax implications - batallion legal examines the Government's proposals on the taxation of carbon permits.

• Australia's Future Tax System - Henry Review - An overview of the review being conducted into Australia's tax system (the Henry Review).

• GST & temporary leasing of residential premises for sale - Developers may benefit from a recent Interpretative Decision issued by the ATO on temporary leasing prior to sale of residential premises.  batallion legal considers the issues.

• GST & bare trust arrangements - Here, batallion legal examines the ATO's recent ruling on GST and bare trusts arrangements.

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for quality legal advice, see batallion legal

batallion legal is a competitive provider of premium tax and legal advice.  As a dedicated team of lawyers, we provide a comprehensive approach to tax issues presented by clients, advising on all aspects of tax.

Unlike some of our competitors, we are reasonable in the rates we charge.

Our law firm offers clients technical expertise in all areas of tax, we are widely published (see our articles), up-to-date and client focused.

If you are tired of the service you are getting and the fees you are charged, we would encourage you to try our services.  Like our other clients you will not be disappointed, we truly offer premium tax and legal advice at reasonable cost.

multicultural & multilingual

batallion legal is multicultural and multilingual.   Among our team of lawyers, we speak the following different languages:

• Mandarin                            
• Hindi 
• Portuguese
• Korean
• Cantonese
• Teo Chiew

Suite 509, Level 5

379 - 383 Pitt St

Sydney  NSW  2000

Australia

t: +61 2 9264 3366

f: +61 2 9264 3388

ABN 24 107 727 006

Testimonials...       

"batallion legal has helped our organisation over the years by providing timely and exceptionally professional legal advice. Luis' integrity, service focus and personable character are first-rate."

S. Mitsos
Financial Controller - Sydney Convention and Exhibition Centre Darling Harbour


“batallion legal provides us with expert advice on a timely basis.  You cannot get the same level of service or advice from competitors.â€