2911-2920 of 3113 results
Federal Court judgment in the Chevron transfer pricing case
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 ...
Qld, NSW and Vic impose stamp duty surcharge on foreign purchasers of residential land
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 ...
Personal Property Security regime commences in PNG
The commencement of the personal Property Security regime means an important changes to the companies transact business's report in Papua New Guinea. ...
Proposed amendments to the PNG Land Act
Amendments to the Papua New Guinea Land Act have been proposed which among other things will restrict ownership of land by non-citizens including PNG incorporated companies that are wholly or partly owned by non-citizen individuals or companies ...
Mandatory margining: APRA final rules released
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 ...
Positive guidance on negative control?
Draft guidance targeting the infrastructure industry particularly in the context of stapled property trust and operating company structures frequently used in infrastructure projects has been released Partner Charles Armitage Managing Associate Judith Taylor and Lawyer David Lewis report ...
Withholding tax on the sale of Australian property by foreign residents exposure draft legislation released
Exposure draft legislation implementing the Federal Governments promise to introduce a 10 per cent non-final withholding tax on purchasers of certain types of taxable Australian property by foreign residents has been released for review and comment Partner Charles Armitage and Associate Scott Lang ...
Pre-emptive rights decision flags need for careful drafting
The Western Australian Supreme Court has handed down a decision that has significant implications for the drafting of pre-emptive rights clauses in both joint ventureoperating agreements and shareholders agreements The decision also has ramifications for the conduct of sale transactions that involve ...
PNG's ownership of minerals and hydrocarbons
The Papua New Guinea Constitution will be amended to reflect the states ownership of hydrocarbons and minerals under proposals to be put before the PNG Parliament Partner Vaughan Mills and Senior Associate Sarah Kuman report on the implications of these amendments ...
Korea-Australia Free Trade Agreement: strengthening cross-border investment
The landmark Korea-Australia Free Trade Agreement is expected to further strengthen the established complementary economic relationship between the two countries, and to provide new opportunities for cross-border investment and trade. ...