Insights

International Comparative Legal Guide: Public Investment Funds 2020

Partners Austin Bell and Andi Milidoni have written the Australian chapter for the International Comparative Legal Guide: Public Investment Funds 2020.

More
Testamentary Discretionary Trusts – NSW Surcharge Purchaser Duty and Surcharge Land Tax

Breaking news: NSW lifts extra charges to stamp duty and land tax in respect of testamentary trusts with potential non-resident beneficiaries, provided they are created under Wills or Codicils...

More
Response to COVID-19: Tax Measures at the Commonwealth, State and Territory levels

The Commonwealth, State and Territory governments have introduced a range of stimulus measures to assist businesses and workers during this challenging time.

More
Rising from the ashes – Illegal Phoenixing Bill receives Royal Assent

Australia’s insolvency laws have been amended, yet again.

More
Foreign Person Surcharge Duty, Discretionary Trusts - Recent Announcements in Victoria and NSW

Foreign Persons Surcharge Duty and Discretionary Trusts have recently changed in VIC and NSW.

More
Core R&D activities to be given broader construction

Last week, the Full Federal Court (per Davies, Moshinsky and Steward JJ) handed down a decision in Moreton Resources Limited v Innovation and Science Australia [2019] FCAFC 120.

More
Review 2019

With significant regulatory change coming into effect the spotlight is staying firmly on culture, ethics and regulatory compliance. An organisation’s social licence to operate remains a priority...

More
The new GST withholding regime for New Residential Premises and Potential Residential Land

With effect from 1 July 2018, a new withholding regime for GST will require purchasers to withhold an amount from the purchase price for ‘new residential premises’ and for ‘potential residential...

More
Public Investment Funds 2019

The International Comparative Legal Guide to: Public Investment Funds 2019

More
Federal Budget 2019 Insights

We bring you the key taxation reforms announced by Treasurer Josh Frydenberg in the 2019/20 Australian Federal Budget. Unsurprisingly, with the next Federal election due sometime in May, the main...

More
Proposed changes to PRRT system from 1 July 2019

Back in June 2017 we examined the final report of the Government’s review of the design and operation of the Petroleum Resource Rent Tax (PRRT) (the Callaghan Review). Following the Government’s...

More
Is your profit margin on the ATO’s radar? Transfer Pricing & Inbound Distributors

On 23 November 2018, the Commissioner issued Draft Practice Compliance Guide 2018/D8 (PCG 2018/D8) outlining his compliance approach to the transfer pricing outcomes associated with inbound...

More
Embedded royalties in payments under cross-border supply contracts

Australian distributors and manufacturers should review their cross-border supply arrangements to determine the risk of TA 2018/2 applying to their arrangements.

More
Practical Law Guide: Investing in Australia

A Q&A guide to investing in Australia.

More
What do the Budget R&D changes mean for your company?

In the Federal budget handed down on Tuesday 8 May 2018, Treasurer Scott Morrison announced major changes to “better target” the research & development (R&D) tax incentive.

More
Acumen Federal Budget Special Edition 2018

This special edition of Acumen discusses the key taxation reforms announced on the evening of 8 May 2018 by Treasurer Scott Morrison in the 2018 Australian Federal Budget.

More
RCF IV – game changer for the taxation of private equity investment in Australia?

A recent decision has excited debate about the application of Australia’s income tax law to limited partnerships, particularly private equity and venture capital funds.

More
Proposed new withholding obligation for GST on residential property

Legislation has been introduced into Parliament to implement the GST withholding regime for property transactions announced in the 2017/2018 Budget. If passed, vendors and purchasers will need to...

More
Bill proposes new withholding obligation for GST on residential property transactions

Purchasers of new residential premises or a new subdivision of potential residential land may be required to withhold and remit a portion of the contract price as part of the settlement process.

More
Review of the regulatory and tax landscape for foreign investors in December 2017

Updated article: originally published as 'review of the regulatory and tax landscape for foreign investors.'

More
New incentives for mineral exploration: Treasury Laws Amendment (Junior Minerals Exploration Incenti

It is anticipated that a number of changes to the EDI scheme will encourage Mineral Explorers to engage in new capital raisings for the purpose of undertaking mineral exploration.

More
Acumen Federal Budget Special Edition 2017

This special edition of Acumen discusses the key taxation reforms for business announced on the evening of 9 May 2017 by Treasurer Scott Morrison in the 2017 Australian Federal Budget.

More
Acumen March 2017

Legal issues from March 2017.

More
Review of the current regulatory and tax landscape for foreign investors

A raft of reforms to Australia’s foreign investment framework over the last 12 months includes legislation intended to bolster the integrity of the foreign investment framework.

More