395 | Transfer Pricing Examples

Here are five transfer pricing examples that cover common transfer pricing issues.

394 | TP Reasonably Arguable Position

A reasonably arguable position - a so-called 'RAP' - is essential to protect you from penalties and interest around transfer pricing.

393 | Electronic Signature Questions

Which state law applies when you have people in different states? Do the DINs change anything? How do you check that a client matches the ID provided? All electronic signature questions you ever wanted to know you find in this episode.

392 | Legislative Framework of Electronic Signatures

The legislative framework of electronic signatures is confusing - to say the least.

391 | Child Support Lump Sum Payments

Child support lump sum payments are often favoured by mothers and might improve the relationship between parents.

390 | Child Support Non Agency Payments

Child support non-agency payments are payments to third parties credited to a child support liability.

Update 34 | s100A B Blood and Guardian case

The two s100A B Blood and Guardian cases cover some very specific scenarios. And not common examples.

Update 33 | Updated s100A TR and PCG

Updated s100A TR and PCG - get the updated review of ATO's approach to s100 issues. Avoid reimbursement arrangements.

389 | TR 98/4 Situations 4 and 5

TR 98/4 situations 4 and 5  are about non-arm's length income and arrangements.

388 | TR 98/4 Child Maintenance Trust Arrangements

TR 98/4 is about child maintenance trust arrangements. It lists five scenarios where the CMT does not qualify for excepted income.

387 B | Child Maintenance Trust Income

Child maintenance trust income - this is the second part of our interview about the excepted income in child maintenance trusts.

387 A | CMT Excepted Income

CMT excepted income is what a child maintenance trust is all about. If you don't have excepted income, then there is little point in having a CMT.

386 | System of Agreement

A system of agreement wraps around an electronic signature. A signature never exists alone floating in space.

385 | Simplified Transfer Pricing Record Keeping

You have seven options to qualify for the simplified transfer pricing record keeping as outlined in PCG 2017/2. 

384 | Transfer Pricing

Transfer pricing is an issue whenever you deal with an associated entity overseas.

Pipeline Walk Through with Taxopedia

383 | Pipeline Walk Through with Taxopedia

This pipeline walk-through with Taxopedia will give you ideas and food for thought.

382 | Small Business Litigation Funding

Small business litigation funding sounds great but the devil is in the detail. There will be a substantial funding gap. Who pays that gap?

bitcoin is not a currency

381 | Bitcoin is Not a Currency

Bitcoin is not a currency - at least that is what the AAT says in Seribu Pty Ltd v CoT in 2020.

380 | In the Black Accounting

'In the Black accounting' covers the final three concepts in the book 'In the Black'.

379 | In the Black Production

'In the Black Production' covers the production concepts in the book 'In the Black'.