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. ...

The Australian Government has announced that from 1 March 2015 acquisitions of agricultural land worth more than A15 million and any additional acquisitions over and above that amount will require government approval It will also establish a foreign ownership register of agricultural land ...

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 ...

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. ...

Allens has advised Bendigo and Adelaide Bank on the first wholesale Tier 2 subordinated note issuance by an Australian domestic bank since the Basel III rules in relation to regulatory capital came ...

Allens has helped Westpac manage a market tender process and lease negotiation to secure a premium corporate headquarters for the leading Australian bank and financial services provider to 2030. ...

After two years three rounds of public consultation and one aborted attempt Federal Parliament looks likely to pass legislation amending the rules governing when the Australian Taxation Office is required to refund excess GST to a taxpayer ...