The Monthly Tax Update Library (11
issues pa) provides taxpayers and their advisers with a practical explanation
of materials issued during the preceding month, including:
Legislation
Cases decided by the Courts and
the AAT
Rulings, determinations and
interpretative decisions from the ATO
Other Government and ATO
announcements
Major state tax issues
The Monthly
Tax Updates builds month-by-month and means you are at all times -
up to date with current tax
changes
able to identify new tax planning
opportunities
aware of current ATO
interpretations
familiar with pitfalls which may
harm the unwary
able to minimise the chances of
compliance errors
better able to render practical
and effective tax advice
Issues addressed in detail in the May 2010 edition include:
Vitally Important Tax Ruling
TR 2010/3 - Trusts distributing to corporate beneficiaries
Decision Impact Statement
The Bamford case ... the Commissioner’s response
Cases
Does the purchase of patient/client records result in the
acquisition of
copyright (a depreciating asset)?
Interpretive Decisions
Excess superannuation contributions
Can a deceased estate
access the small business CGT concessions?