2751-2760 of 2870 results

Australian landholder duty: avoid the pitfalls of an ever expanding duty base
Insight 10 Sep 2014

An increased focus on taxing indirect real property transfers has seen the 'land-rich' or 'landholder' duty rules expand significantly over the years, resulting in far more transactions being liable to duty. ...

Managing shareholder activism - who is in the driver's seat?
Insight 03 Feb 2015

The recent New South Wales Supreme Court decision of Molopo Energy Limited v Keybridge Capital Limited reflects the continuing growth of shareholder activism in the Australian corporate landscape The case is a reminder that boards need to remain aware of developing activist strategies particularly ...

Important new changes to PNG company law
Insight 13 Mar 2015

Major changes to PNG company law have important ramifications for company directors company secretaries and anyone with an interest in the winding up of a company Partner Richard Kriedemann and Senior Associate Sarah Kuman report on the impact of the new laws ...

ASIC's take on forward-looking statements
Insight 04 Jul 2016

ASIC has recently raised concerns about forward-looking statements by Australian miners that are made on the basis of preliminary scoping or feasibility studies In a new Information Sheet it has suggested that without certainty as to project funding such statements could constitute misleading ...

Diverted Profits Tax
Insight 13 May 2016

Among other measures designed to combat multinational tax avoidance contained in the 2016-17 Budget is the intended introduction of an Australian Diverted Profits Tax DPT This will broadly replicate the second limb of the existing United Kingdom DPT It will address profit shifting by Australian ...

Compliance with multi-tiered dispute resolution clauses
Insight 28 Jul 2016

The Queensland Supreme Court has stayed proceedings on the basis that the parties did not follow the agreed contractual provisions for the proper escalation of a dispute Partner Leighton OBrien Senior Associate Julian Berenholtz and Law Graduate Flora Ma report on the decision that emphasises the ...

Qld, NSW and Vic impose stamp duty surcharge on foreign purchasers of residential land
Insight 20 Jun 2016

Queensland will impose a stamp duty surcharge of 3 per cent on direct and indirect acquisitions of residential land in Queensland by foreign purchasers with effect from 1 October 2016 A similar stamp duty surcharge has been announced by the New South Wales Government with effect from 21 June 2016 ...

AMITs are here (at last)
Insight 02 Jun 2016

It has taken a while but out of the dust of an early Federal Budget and double-dissolution election announcement a new tax attribution regime for Attribution Managed Investment Trusts has emerged relatively intact While the AMIT regime should generally be welcomed as a positive thing for MITs in ...

Federal Court judgment in the Chevron transfer pricing case
Insight 10 Nov 2015

The Federal Courts much-anticipated judgment in emChevron Australia Holdings v Commissioner of Taxationem is the next important step in the development of Australias transfer pricing rules Partners Martin Fry and Toby Knight discuss certain implications of the decision ...

Mandatory margining: APRA final rules released
Insight 20 Oct 2016

APRA has released its long-awaited Prudential Standard CPS 226 Margining and risk mitigation for non-centrally cleared derivatives While these rules are based on the Draft released in February of this year and address some of the concerns raised during the consultation process there are still a ...

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