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Legal practitioners community

Welcome

We have created the Legal practitioner community so we can better engage and collaborate with legal practitioners. We want to share knowledge and information with the community, and gain knowledge from the legal profession.

This Let’s Talk community allows us to provide information that may be of legal practitioners’ interest as well as have an online platform to discuss or consult on issues.

We will also notify you of upcoming webinars and other events that may be of interest to you and your networks.

We want to hear from you - register now to join the community..

Welcome

We have created the Legal practitioner community so we can better engage and collaborate with legal practitioners. We want to share knowledge and information with the community, and gain knowledge from the legal profession.

This Let’s Talk community allows us to provide information that may be of legal practitioners’ interest as well as have an online platform to discuss or consult on issues.

We will also notify you of upcoming webinars and other events that may be of interest to you and your networks.

We want to hear from you - register now to join the community..

  • Edited versions are now available in the ATO Legal database

    about 1 month ago
    Edited versions (EVs) are private rulings which we make available publicly, once confidential information (such as names of persons or entities concerned) is removed. EVs ensure transparency of our decision making and assist you in deciding whether to lodge a private ruling request, and what to include in your application.

    EVs have traditionally been available from the Register of Private Binding Rulings. However, we’ve heard your feedback that they can be difficult to search for in the Register, which is why they are now available in the ATO Legal database.

    Making EVs available in the...
    Edited versions (EVs) are private rulings which we make available publicly, once confidential information (such as names of persons or entities concerned) is removed. EVs ensure transparency of our decision making and assist you in deciding whether to lodge a private ruling request, and what to include in your application.

    EVs have traditionally been available from the Register of Private Binding Rulings. However, we’ve heard your feedback that they can be difficult to search for in the Register, which is why they are now available in the ATO Legal database.

    Making EVs available in the Legal database provides you a vastly improved search function and client experience through a superior search engine. It also means EVs are now available alongside other advice and guidance products, such as tax determinations and rulings, so you can search for EVs and other advice and guidance products in one place. Edited versions will be available through the Register to ensure continuity while we consult on these changes.

    To further improve your experience by ensuring that any search results are useful and relevant, EVs have been:

    • Archived if more than four years old (these are still available through a search of archived content), and

    • Removed if more than ten years old.

    We want your feedback
    We invite you to provide feedback on the the relocation and archiving and removal of aged EVs by visiting the Public Advice and Guidance Community. Closing date for submissions is the 28 February 2018.
  • Legal Practitioner Round Table Minutes – 11 August 2017

    4 months ago

    The Legal Practitioner Round Table is a consultative group that brings together National, State and Territory legal professional bodies.

    Members of the Round Table meet annually and for special focus meetings.

    The group met on 11 August 2017 for a special meeting to focus on debt. The topic generated a lot of interest from the profession. You can access the minutes here.

    For more information on the Legal Practitioner Round Table, including membership and minutes of past meetings go to ato.gov.au.


    The Legal Practitioner Round Table is a consultative group that brings together National, State and Territory legal professional bodies.

    Members of the Round Table meet annually and for special focus meetings.

    The group met on 11 August 2017 for a special meeting to focus on debt. The topic generated a lot of interest from the profession. You can access the minutes here.

    For more information on the Legal Practitioner Round Table, including membership and minutes of past meetings go to ato.gov.au.


  • Open for consultation: Remedial Power - Small Business Restructure Roll-over

    4 months ago

    We have published draft determination CRP 2017/D2 Taxation Administration (Remedial Power - Small Business Restructure Roll-over) Determination 2017, which is open for consultation until 3 October 2017.

    The modification made by this draft determination applies where an entity transfers a depreciating asset or assets in the course of carrying out a genuine restructure of a small business. This will ensure that the transfer of the depreciating assets will have no direct income tax consequences.

    This modification will most commonly apply where the restructure involves the transfers of depreciating assets by:

    We have published draft determination CRP 2017/D2 Taxation Administration (Remedial Power - Small Business Restructure Roll-over) Determination 2017, which is open for consultation until 3 October 2017.

    The modification made by this draft determination applies where an entity transfers a depreciating asset or assets in the course of carrying out a genuine restructure of a small business. This will ensure that the transfer of the depreciating assets will have no direct income tax consequences.

    This modification will most commonly apply where the restructure involves the transfers of depreciating assets by:

    • the trustees or trusts to beneficiaries
    • companies to shareholders, and other associated persons.
    In the absence of the modification, such transfers could give rise to assessable income in the hands of the transferee. The modification made by this draft determination does not apply to an entity if the modification would produce a less favourable result for the entity.

    We invite you to comment on the draft determination by visiting our Consultation Hub by 3 October 2017.

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  • Consultation – garnishee and freezing orders

    7 months ago

    This consultation is now closed.

    We are currently working through the feedback provided with our Legal Practitioner Round Table members and will provide an update when it is finalised. Thank you to our members for your contributions.

    Background

    At the Legal Practitioners Round Table meeting on 8 May 2017, members raised the impacts of our use of garnishee and freezing orders as a topic they wanted to discuss in-depth at a separate meeting – in particular, the factors that we take into account when considering either of these actions.

    The Legal Practitioner Round Table is the key forum where we discuss matters of strategic significance with the legal profession.

    We are keen to hear from all legal practitioners about your experiences on this topic and encourage you to join the discussion.

    Consultation is open until 28 July 2017.

    Go to discussion

    This consultation is now closed.

    We are currently working through the feedback provided with our Legal Practitioner Round Table members and will provide an update when it is finalised. Thank you to our members for your contributions.

    Background

    At the Legal Practitioners Round Table meeting on 8 May 2017, members raised the impacts of our use of garnishee and freezing orders as a topic they wanted to discuss in-depth at a separate meeting – in particular, the factors that we take into account when considering either of these actions.

    The Legal Practitioner Round Table is the key forum where we discuss matters of strategic significance with the legal profession.

    We are keen to hear from all legal practitioners about your experiences on this topic and encourage you to join the discussion.

    Consultation is open until 28 July 2017.

    Go to discussion

  • FAQ for legal practitioners: What to do if your client has a debt with the ATO

    7 months ago

    The consultation period for the draft FAQ for legal practitioners:What to do if your client has a debt with the ATO ended on 4 August 2017.

    We are currently reviewing the feedback we received and we will post an updated FAQs when finalised. Thank you to our community members for your feedback.

    Background

    At the 2016 Legal Practitioner Round Table, members raised issues in relation to contacting us on behalf of their clients regarding debt matters. Specifically, they were interested in which area they should contact, and how, at various stages of a disputed or...

    The consultation period for the draft FAQ for legal practitioners:What to do if your client has a debt with the ATO ended on 4 August 2017.

    We are currently reviewing the feedback we received and we will post an updated FAQs when finalised. Thank you to our community members for your feedback.

    Background

    At the 2016 Legal Practitioner Round Table, members raised issues in relation to contacting us on behalf of their clients regarding debt matters. Specifically, they were interested in which area they should contact, and how, at various stages of a disputed or undisputed debt matter.

    The draft FAQ for legal practitioners: What to do if your client has a debt with the ATO outlines what you need to do or who to contact to discuss your clients’ debt matters with us.

    You can access the draft FAQ for legal practitioners here.

    We are keen to hear from all legal practitioners and invite you to complete a survey and share your feedback with us. Your comments and suggestions will be considered to determine how we might improve this FAQ to better meet your needs.

  • Inspector-General of Taxation’s review into the future of the tax profession

    6 months ago
    CLOSED: This map consultation has concluded

    The Inspector-General of Taxation (IGT) is conducting a review into:

    • the opportunities, risks and challenges presented by new technological, social, policy and regulatory developments on the administration of the tax system
    • the strategies necessary to assist the tax profession to meet the potential challenges posed by these developments
    • how the ATO and the Tax Practitioners Board can seize opportunities presented by technological, social, policy and regulatory developments.

    The IGT welcomes submissions from all interested members of the community including taxpayers, tax practitioners, professional bodies as well as other third parties such as financial advisers, software and hardware developers, data analysts, providers of banking and payment services, economists and valuers.

    Further details, including the terms of reference and how to make a submission, can be found on the IGT website.

    The closing date for submissions is 28 July 2017.

    The Inspector-General of Taxation (IGT) is conducting a review into:

    • the opportunities, risks and challenges presented by new technological, social, policy and regulatory developments on the administration of the tax system
    • the strategies necessary to assist the tax profession to meet the potential challenges posed by these developments
    • how the ATO and the Tax Practitioners Board can seize opportunities presented by technological, social, policy and regulatory developments.

    The IGT welcomes submissions from all interested members of the community including taxpayers, tax practitioners, professional bodies as well as other third parties such as financial advisers, software and hardware developers, data analysts, providers of banking and payment services, economists and valuers.

    Further details, including the terms of reference and how to make a submission, can be found on the IGT website.

    The closing date for submissions is 28 July 2017.

  • Inspector-General of Taxation’s review into the ATO’s fraud control management

    6 months ago
    CLOSED: This map consultation has concluded

    The Inspector-General of Taxation (IGT) will examine the ATO’s fraud prevention and detection policies and how they are practically applied to ensure that its practices reflect the required standards.

    The IGT welcomes submissions from all interested members of the community, including tax and legal practitioners, fraud prevention specialists, current and former ATO officers as well as taxpayers.

    Further details such as the terms of reference and how to make a submission can be found here.

    The closing date for submissions is 28 July 2017.

    The Inspector-General of Taxation (IGT) will examine the ATO’s fraud prevention and detection policies and how they are practically applied to ensure that its practices reflect the required standards.

    The IGT welcomes submissions from all interested members of the community, including tax and legal practitioners, fraud prevention specialists, current and former ATO officers as well as taxpayers.

    Further details such as the terms of reference and how to make a submission can be found here.

    The closing date for submissions is 28 July 2017.

  • Tips for barristers on meeting their tax obligations

    7 months ago
    Updated: Wednesday 5 July 2017
    Published: Tuesday 27 June 2017

    We have released a product to assist barristers in meeting their taxation obligations and understanding their entitlements under the tax laws.

    Download a copy of tax tips for barristers.
    Updated: Wednesday 5 July 2017
    Published: Tuesday 27 June 2017

    We have released a product to assist barristers in meeting their taxation obligations and understanding their entitlements under the tax laws.

    Download a copy of tax tips for barristers.
  • Webinar - ATO Business Portal to request clients’ tax documents

    10 months ago
    Updated: Wednesday 24 May 2017

    Thank you for attending and participating in the webinar session. You can access the webinar presentation from here or via the document library.

    From 1 July 2017, you’ll need to use the ATO Business Portal to request copies of your clients’ documents such as tax returns, payment summaries and notices of assessment.

    The webinar shows you what you’ll need to do, including how to:
    • register for an AUSkey
    • use Manage ABN Connections
    • submit requests via the ATO Business Portal.

    Watch the webinar recording below.
    Updated: Wednesday 24 May 2017

    Thank you for attending and participating in the webinar session. You can access the webinar presentation from here or via the document library.

    From 1 July 2017, you’ll need to use the ATO Business Portal to request copies of your clients’ documents such as tax returns, payment summaries and notices of assessment.

    The webinar shows you what you’ll need to do, including how to:
    • register for an AUSkey
    • use Manage ABN Connections
    • submit requests via the ATO Business Portal.

    Watch the webinar recording below.
  • Guidance for cross-border related party financing arrangements

    8 months ago
    We’re seeking feedback on our draft practical compliance guideline (PCG), PCG: Cross-border related party financing arrangements and related transactions. You can access a copy of the draft ruling here.

    This PCG provides guidance on the pricing of both ‘inbound’ loans (where an Australian subsidiary borrows from a foreign shareholder) and ‘outbound’ loans (where an Australian shareholder lends to a foreign subsidiary).

    The guideline sets out the characteristics of arrangements which we are likely to consider high risk. It is also designed to provide more certainty to businesses by identifying arrangements which are likely to...
    We’re seeking feedback on our draft practical compliance guideline (PCG), PCG: Cross-border related party financing arrangements and related transactions. You can access a copy of the draft ruling here.

    This PCG provides guidance on the pricing of both ‘inbound’ loans (where an Australian subsidiary borrows from a foreign shareholder) and ‘outbound’ loans (where an Australian shareholder lends to a foreign subsidiary).

    The guideline sets out the characteristics of arrangements which we are likely to consider high risk. It is also designed to provide more certainty to businesses by identifying arrangements which are likely to be considered low risk.

    The purpose of the PCG is to help you understand:
    • how we rate risks related to cross border related party financing arrangements
    • how we make an assessment of your risk rating
    • when we may require greater assurance in relation to a cross-border related party financing arrangement.

    Lower your risk rating

    A lower risk rating will reduce the likelihood of us undertaking assurance checks on your financing arrangements. A rating of green (low risk) will mean we will not dedicate resources to review your arrangement. If you find your rating is not low, we recommend you take necessary steps to restructure or make different financing arrangements. We will be checking self-assessed risk ratings to ensure they’re appropriate.

    Consultation

    We’re encouraging professionals and taxpayers to provide feedback on the draft PCG. In particular we would like your views on:
    • Do you agree with the expectation set out at paragraph 77 of Schedule 1 to the PCG? Are there specific circumstances where this expectation is problematic?
    • Are there particular industries which are disadvantaged by the scoring system used to calculate a risk rating under the ‘Related party financing risk indicator guide’ section?
    • Is the description of the method and how you apply the method to determine your risk zone clear (including the definitions of risk indicators)?
    • Are the exclusions from the application of the PCG at paragraph 14 appropriate? Are there any exclusions that should be removed, or additional exclusions included?
    • Are the exclusions from reporting your risk assessment at paragraph 38 of the PCG clear?
    • Should the PCG emphasise the importance of particular clauses to be included in legal agreements under the ‘Evidencing your self-assessment of your risk zone’ section?
    • Is there sufficient guidance in the ‘Transitioning existing arrangements to ‘Green zone – low risk’’ section?

    To provide feedback, join the discussion on our Public Advice and Guidance Community by 30 June 2017.