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Latest updates to the Queensland Sentencing Manual

Content updates

In the upcoming online release of the Queensland Sentencing Manual, John Robertson, former Chair of the Queensland Sentencing Advisory Council and former District Court Judge, discusses key cases R v Schulz [2023] QCA 150;  R v Staines (2022) 11 QR 872; [2022] QCA 187; R v Abdullah...

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Latest updates to Criminal Procedure (NSW)

Content updates

In this update, Bev Schurr incorporates new material and updates existing commentary relating to Charging; Bail; Young offenders; Mental illness and cognitive impairment; Committal procedure in the Local Court; Pre-hearing procedures; Hearings – conduct of defence, conduct of...

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Using Find and Print to email, print or download multiple case citations (1:48 min)

This video shows how to use Find and Print to quickly download multiple law reports and unreported judgments in a court-ready format.

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How to enter Australian Annuities and Superannuation Income Stream at Item 7

Error: CMN.ATO.GEN.XML01 - The message did not pass XML validation. Please contact your software provider.
The element 'AnnuitiesAndSuperannuation' in namespace...; or

Error: CMN.ATO.GEN.XML04 - A mandatory field has not been completed.
The element 'SISLumpSumArrearsPayment' in namespace...; or

Error: CMN.ATO.INCDTLS.000319 - Superannuation income stream lump sum in arrears amount details are incomplete.

Refer to the guide below if you see any of the validation errors above.

When claiming item 7 Australian Annuities and Superannuation Income Stream for tax offset amount as shown on PAYG payment summary, please complete ALL mandatory fields at item 7 worksheet. The mandatory fields are:

  • Pay Date (e.g. 30/06/2020)
  • 60Yr (refers to: Are you under 60 years of age and a death benefits dependant, where the deceased died at 60 years or over?)
    Y = The entity is in receipt of a reversionary superannuation income stream;
    N = The entity is not in receipt of a reversionary superannuation income stream
  • Tax deducted (enter $0, if nothing to claim)
  • Untaxed element (enter $0, if nothing to claim)
  • LSA-Untaxed element (enter $0, if nothing to claim)
  • Year (e.g. 2021)

For Australian annuity payments, the mandatory fields are:

  • Select type O - Australian Annuity payments
  • Tax deducted (enter $0, if nothing to claim)
  • Annuity gross

Please note, you won't be able to enter a description for type O - Australian Annuity payments.
 

How do I claim exempt foreign employment income

Complete the following fields in the item 20 worksheet:

  • Details of the foreign source income
  • Country
  • Exempt foreign employment income
  • Exempt foreign income tax paid
  • During the year did taxpayer own, or have an interest in, assets located outside Australia which had a total value of AUD$50,000 or more?

As per ATO's instructions and worksheet, exempt foreign employment income is not added to the assessable foreign source income (label E).
 

Journal Updates

Content updates

 Journals Talk

The following Journal update articles were posted originally in Journals Talk.

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