91-100 of 116 results
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Draft guidance targeting the infrastructure industry particularly in the context of stapled property trust and operating company structures frequently used in infrastructure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 ...
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 ...
Allens acts on the IPO for the Magellan High Conviction Trust and Magellan's institutional placement
Allens has advised Magellan Asset Management Limited, on an initial public offering for a new ASX-listed investment trust, the Magellan High Conviction Trust. ...
Allens advises on Rio Tinto's US$3.2bn share buy-back
Allens has advised Rio Tinto on its disbursement of US$2.08 billion (AU$2.87 billion) of post-tax coal disposal proceeds to shareholders through a share buy-back program. The firm advised on all ...
Stamp duty and land tax developments - Victoria and Northern Territory
Victoria is proposing to limit its off-the-plan duty concession; extend the scope of its sub-sale duty provisions; and introduce a vacant residential property tax ...
Lessons from Singapore's new collective investment vehicle
This Insight examines the lessons from Singapore's new collective investment vehicle ...
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. ...
Can listed companies continue to claim tax deductions for contributions to employee share trusts?
A recent draft tax ruling may make it more difficult for employers to claim tax deductions for contributions made to employee remuneration trusts However the ruling is expected to have limited practical application to listed companies making non-refundable contributions to traditional employee share ...