91-100 of 145 results
Allens Accelerate: The startup investor tax concessions - what you need to know
The Federal Government has introduced a Bill detailing tax concessions to incentivise investment into Australian startups ...
Allens Accelerate: 2016 Budget summary: startup hits and misses
Allens has looked at the Budget handed down by the Turnbull Government this week and identified the hits and misses for Australian startups Overall the measures targeted at the startup and innovation sector have mostly been amendments and improvements to existing legislation and previously announced ...
Diverted Profits Tax
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 ...
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 ...
Diverted profits tax exposure draft Bill and explanatory memorandum released
Exposure draft legislation and explanatory materials for a diverted profits tax have been released by the Federal Government Targeted at multinational groups transferring profits to offshore associates the measures will give the Commissioner of Taxation a power to issue assessments at a punitive ...
Budget superannuation changes passed
The Governments main changes to superannuation have been passed by Parliament We look at what this means for the superannuation industry and for you. ...
Pricing and repeal of the carbon tax
The legislation that will repeal Australias carbon pricing scheme will also introduce some significant new prohibitions and confer some extensive enforcement and price monitoring powers on the Australian Competition and Consumer Commission to ensure that the repeal of the scheme is accompanied by a ...
Draft legislation released to improve corporate law compliance burden
An exposure draft of proposed legislative amendments designed to reduce the compliance burden for businesses has been released by the Federal Government The amendments include long-awaited changes to the dividend payment rules the abolition of the 100 member rule and updates to remuneration ...
Managed investment trusts - the new regime
Exposure draft legislation to implement long-awaited changes to the tax regime for managed investment trusts is expected to be issued shortly ahead of the regimes recently announced start date of 1 July 2015 Partner Katrina Parkyn recaps some of its expected key features and likely impacts on the ...
Australian landholder duty: avoid the pitfalls of an ever expanding duty base
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. ...