TPB: Practice note updated for client proof of ID verification 

TPB: Practice note updated for client proof of ID verification 

January 27, 2023

The Tax Practitioner Board (TPB) has released an updated practice note on proof of identity (POI) requirements for client verification, TPB(PN) 5/2022. Key updates to TPB(PN) 5/2022 inclu...Read More Read More

Part IVA and not s 100A applies to Guardian

January 27, 2023

The full bench of the Federal Court has dismissed the Commissioner of Taxation’s appeal and decided that section 100A of the Income Tax Assessment Act 1936 (ITAA 1936) has no ap...Read More Read More