'Statutory severance' provisions have a significant impact on the application of tax laws to owners of built infrastructure. The New South Wales Court of Appeal's recent decision in Conexa Sydney Hold ...

The recent Tasmanian case of Van Dairy suggests that an agreement to procure a sale of property might be liable to duty as an agreement for sale, even if the owner of the property is not a party to it. considered the status of a Sale and Purchase Agreement (SPA) in the context of stamp duty. ...

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 ...

The Victorian Government has proposed amendments to the Duties Act which could have a dramatic impact on the stamp duty outcomes for development projects particularly for residential developments and other fee for service arrangements for real estate in Victoria. ...

Toby Knight, Anna Sartori and Gidon Waller have published a paper examining the application of transfer pricing, the debt deduction creation rules (DDCR), the new thin capitalisation rules and the general anti-avoidance rule (GAAR) to intragroup financing arrangements. ...

HMC has agreed to acquire 100% of Global Switch Australia Holdings (GSA) as part of its broader strategy to establish a global digital infrastructure platform. GSA's two adjoining data centres in ...

The firm acted as consortium counsel for Macquarie Asset Management-managed The Infrastructure Fund, State Super and Australian Retirement Trust on the sale of their combined interest to a consorti ...

All Australian states and territories have delivered their Budgets for 2023–24. Those Budgets' proposed changes span a spectrum from minor tax refinements to major tax reforms. ...

Budgets for 2024-25 have now been delivered in all Australian jurisdictions. Two common themes are incremental increases to existing taxes, and 'cost of living' tax relief. We examine the Budget announcements that will be relevant to business and industry. ...

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 ...