131-140 of 141 results
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 ...
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 ...
Withholding tax on the sale of Australian property by foreign residents
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 ...
Supreme Court decision limits the scope of landholder duty in Queensland
The Queensland Supreme Court has held that mining leases did not constitute an interest in land for the purposes of the former land rich duty regime While subsequent amendments to the Duties Act 2001 Qld mean that mining tenements are now treated as an interest in land the decision provides much ...
GST on offshore services and intangible supplies
GST is to be applied to the supply of services and other intangibles by non-residents to Australian consumers under legislation proposed to apply from 1 July 2017 This will include the supply of digital products and the supply of other services The liability for GST on such supplies made through an ...
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Draft guidance targeting the infrastructure industry particularly in the context of stapled property trust and operating company structures frequently used in infrastructure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 ...
Corporate law developments
Welcome to our monthly snapshot of regulatory updates and other developments in corporate law We know you are busy so our focus is on capturing key issues ...
Commissioner threatens to issue higher tax bills
The Commissioner of Taxation has in a recent Australian Senate Estimates hearing expressed frustration that companies potentially subject to Australias cross-border anti-avoidance laws including the new Multinational Anti-Avoidance Law or MAAL which have documents offshore outside the reach of his ...
FIRB shines the spotlight on tax issues
The Australian Government has announced that in applying the national interest test to future foreign investment applications it will be requiring investors to satisfy a series of tax compliance and disclosure obligations relating to the tax implications of the proposed investment and the ...
Unlocking the tax value of greenfield exploration expenditure
Draft legislation has been released that contains details of the Exploration Development Incentive announced as part of the 2014-15 Federal Budget The scheme is designed to encourage equity investment in greenfield explorers by enabling explorers to issue exploration credits to its investors Partner ...