The Federal Governments Tax Discussion Paper presents a mix of new and old themes for debate about the taxation of Australian business and begins a new stage in tax reform Partner Martin Fry and Senior Associate Jennifer Richards comment on some of the key issues for corporate taxpayers in ...

Corporate mergers and acquisitions commonly involve changes to entities that comprise a corporate group the holding of property within that group and the ultimate beneficial ownership of that group Even if those changes occur entirely outside Australia Australian landholder duty may be payable and ...

The Federal Court has recently ruled that there is no requirement for a public benevolent institution to provide direct relief to people in need Its interpretation of the expression public benevolent institution theoretically has the potential to expand eligibility well beyond traditionally accepted ...

In Lend Lease Development Pty Ltd v Commissioner of State Revenue, the Victorian Court of Appeal decided that certain 'development contributions' made by a purchaser to a vendor did not form part of the consideration that 'moved' the transfer of land to the purchaser. ...

In an important ruling the High Court has decided that a purchaser of leased premises will make a supply of the leased premises when after completion the purchaser observes its express obligations under the lease The decision provides much-needed certainty for vendors and purchasers of leased ...

Treasury has released a discussion paper on the proposal to introduce a non-final withholding tax on the disposal of taxable Australian property by foreign residents Partner Katrina Parkyn looks at some of the key areas of discussion ...

A recent Federal Court decision means 'fly-in fly-out' workers cannot claim tax deductions for the cost of transport to and from work. ...

Avid readers of Unravelled over the past few years cannot have failed to notice that there are moves afoot to introduce two new forms of collective investment vehicle each promising a shiny tax-neutral alternative to the unit trust and hopefully saving Australian lawyers a lot of sleepless nights ...

Treasury has released for consultation exposure draft legislation to introduce new rules to neutralise the effects of hybrid mismatch arrangements in accordance with Action Item 2 of the OECDG20 Base Erosion and Profit Shifting Project Multinational groups with cross-border arrangements or proposing ...

A package of tax measures that seek to address the Federal Governments perceived sustainability and tax integrity risks posed by stapled structures has been announced It also limits certain broader tax concessions currently available to foreign investors so that the potential reach of the measures ...