On 19 May 2022, the State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022 (NSW) received royal assent (the Amending Act). The Amending Act made a number of amendments to the Duties...
On 27 August 2021, the Department of the Treasury of the Australian Government (Treasury) released a package of documents including exposure draft legislation and exposure draft explanatory...
Partners Andy Milidoni and Prashanth Kainthaje have written the Australian chapter for the eighth edition of Global Legal Insights: Corporate Tax 2020.
Partners Austin Bell and Andi Milidoni have written the Australian chapter for the International Comparative Legal Guide: Public Investment Funds 2020.
Foreign Persons Surcharge Duty and Discretionary Trusts have recently changed in VIC and NSW.
Partners Andy Milidoni and Prashanth Kainthaje have written the Australian chapter for GLI: Corporate Tax 2019.
Partners Austin Bell and Andi Milidoni have written the Australian chapter for the International Comparative Legal Guide: Alternative Investment Funds 2019
A practical cross-border insight into private equity.
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...
The International Comparative Legal Guide to: Public Investment Funds 2019
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...
Australian distributors and manufacturers should review their cross-border supply arrangements to determine the risk of TA 2018/2 applying to their arrangements.
A Q&A guide to investing in Australia.
2012 was a busy year in employment law and workplace relations. With a Federal election to be held this year, it is likely that 2013 will be another eventful...
On 23 August 2012, the Commonwealth Treasury released, for consultation, an exposure package consisting of draft legislation and accompanying draft explanatory memorandum in respect of the...
The Queensland Government announced in its Mid Year Fiscal and Economic Review (State Budget 2011-12) released on 13 January 2012 the stamp duty changes to the imposition of duty on direct and...
As part of the Commonwealth Budget 2010-11, the Assistant Treasurer announced the Government...s intention to enact legislation to apply a ...look-through... capital gains tax (CGT) treatment for...
On 2 July 2010 the Prime Minister, Deputy Prime Minister and Treasurer, and the Minister for Resources and Energy issued a Joint Media Release (JMR). The JMR announced a 'breakthrough agreement' and
Administrative treatment, and transfers under farm-in transactions -- This article summarises Duties Act Public Ruling DA000.12.1, "Transfer duty - exemption for farm-in transactions in the resource
On 30 January 2013, Gzell J of the New South Wales Supreme Court handed down the decision in CTI Joint Venture Company Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 20. The decision...
The following articles provide an overview of the recent developments in relation to the taxation of
The Commissioner issued Practice Statement Law Administration PS 2012/2 on 28 June 2012. PS LA 2012/2 sets out the Commissioner's approach to determining from which entity he will seek to recover
The new employee share scheme (ESS) provisions, contained in Division 83A of the Income Tax Assessment Act 1997 (Cth) (1997 Act), apply from...
On 28 June 2010 Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (Cth) (the Act) was given Royal Assent. The Act establishes the legislative framework for entities which are...