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The sharing economy paper

Member Price: $57.00
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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 16 Mar 17 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is the “sharing economy”?
  • taxation issues for service providers
  • taxation issues for hosts or facilitators (the intermediaries)
  • issues for the Commissioner.

Author profile

Kristen Deards SC
Photo of author, Kristen DEARDS Kristen Deards SC appears for taxpayers and the Commissioner of Taxation in income tax and GST cases in the Administrative Appeals Tribunal, the Federal Court and the High Court of Australia. She has appeared in a large range of tax cases, from complex Part IVA and transfer pricing cases, to disputes concerning CGT, the consolidation regime, international tax, superannuation, insurance, trusts and charities. - Current at 30 January 2024
Click here to expand/collapse more articles by Kristen DEARDS.

 

This was presented at 32nd National Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

The sharing economy

Author(s):  Kristen DEARDS

Materials from this session:

The Justice Hill memorial lecture – Law, morality and multinationals

Author(s):  Richard GELSKI

Materials from this session:

The future professional

Author(s):  Stephen HEALEY

Materials from this session:

What is the point of having Part IVA? (in the Income Tax Assessment Act 1936)

Author(s):  Justice John LOGAN

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SMSF audit risk – Tax v SIS

Author(s):  Shirley SCHAEFER

Materials from this session:

Transfer pricing in practice for smaller enterprises

Author(s):  Chris BOWMAN

Materials from this session:

Key tax issues for SMEs looking to expand offshore

Author(s):  Denise HONEY,  Suzanne Bushell

Materials from this session:

Growing your SMSF – The current state of play

Author(s):  Linda FARMER

Materials from this session:

Recent cases

Author(s):  Daniella Di Girolamo

Materials from this session:

Market valuations for tax purposes

Author(s):  Fiona Hansen,  Robert YUNAN,  Wendy Lim

Materials from this session:

Practice risk management including engagement management

Author(s):  Fiona HALSEY,  Mark HALSEY

Materials from this session:

Judged by your deeds

Author(s):  Peter SLEGERS

Materials from this session:

Non-resident CGT withholding – Focus on property

Author(s):  Paul HOCKRIDGE

Materials from this session:

Umbrella trusts and trust splits

Author(s):  Alan KRAWITZ

Materials from this session:

Freezing orders: Debt management and enforcement

Author(s):  Ken LORD

Materials from this session:

The tax anti-hybrid rules

Author(s):  Karen PAYNE

Materials from this session:

Reflections from a global leader of the tax profession

Author(s):  John PRESTON

Materials from this session:

Are you eligible to use the small business restructure rollover?

Author(s):  Ian SNOOK

Materials from this session:

ATO roundtable

Author(s): 

Materials from this session:

Global regulatory information gathering powers and implications for Australian businesses

Author(s):  Jerome TSE

Materials from this session:

Further details about this event:

 

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