Various new foreign exchange regulations governing the use of all types of foreign currency accounts including investment accounts of Vietnamese enterprises and their investors have recently come into effect The changes will affect current and potential foreign investors as well as foreign-invested ...

Legislation has been introduced into Federal Parliament to allow foreign pension funds to access the managed investment trust withholding tax regime with effect from 1 July 2008 Partner Katrina Parkyn and Associate Scott Lang examine the proposed legislation and its implications for foreign pension ...

Australia continues to expand its network of investment treaties In light of this Australian investors should consider a review of the treaty protections that apply to their foreign investments If a treaty includes an investor-State dispute settlement mechanism the investor may be able to resolve ...

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 ...

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 ...

Draft guidance targeting the infrastructure industry particularly in the context of stapled property trust and operating company structures frequently used in infrastructure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 ...

Allens has looked at the Budget handed down by the Turnbull Government this week and identified the hits and misses for Australian startups Overall the measures targeted at the startup and innovation sector have mostly been amendments and improvements to existing legislation and previously announced ...

Queensland will impose a stamp duty surcharge of 3 per cent on direct and indirect acquisitions of residential land in Queensland by foreign purchasers with effect from 1 October 2016 A similar stamp duty surcharge has been announced by the New South Wales Government with effect from 21 June 2016 ...

A recent Federal Court appellate decision highlights the fundamental tension in the Corporations Act between shareholders power to propose resolutions at members meetings and the proposition that a company is to be managed by its Board of directors ...

You may be forgiven for thinking the Productivity Commission is fixated on superannuation at the moment Its latest review centres on developing alternate models of allocating default members to products ...