This presentation covers:
- legislation:
- trust streaming exposure draft
- US Foreign Account Tax Compliance Act (FATCA)
- cases:
- perfrement and FCT, ETP transitional retirement payment
- BAT special leave application
- sent and FCT, accrued bonus
- rulings:
- ATO receivables policy, 22 law administration practice statements
- superannuation:
- 2011 Tax Bill No 2, collectables and personal use assets
- other:
- ABS taxation statistics.