91-100 of 145 results
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 ...
Land tax recovery - no, yes, no again
The Queensland Government is proposing legislation that will restore a prohibition on landlords requiring tenants to pay land tax under commercial leases entered into after 1 January 1992 and before 30 June 2009 This essentially negates the effect of a Supreme Court decision that land tax from 30 ...
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 ...
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. ...
Lessons from Singapore's new collective investment vehicle
This Insight examines the lessons from Singapore's new collective investment vehicle ...
The Asia Region Funds Passport begins to take shape
Its been a busy few months for the development of the Asia Region Funds Passport In late August the Federal Government released exposure draft legislation to accommodate the introduction of the Passport in Australia Once implemented the Passport will allow fund managers from participating economies ...
Resource Capital Fund IV LP: what's all the fuss about? Foreign partnerships and liability to Australian tax
The Federal Court has concluded that the profit made on disposal of shares in an Australian mining company by a private equity fund formed as a Cayman Islands Limited Partnership was not subject to Australian tax ...
Exposure Draft to implement tax integrity package for stapled structures released
Treasury has released the first of several tranches of exposure draft legislation to implement the Federal Governments tax integrity package for stapled structures and broader tax concessions currently available to certain foreign investors The draft legislation sets out the requirements that ...
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 ...