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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 ...
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 ...
Are CCIVS the beginning of the end for the Unit Trust's monopoly?
The Federal Government has proposed to introduce two new forms of collective investment vehicle – each a shiny, tax-neutral alternative to the unit trust. ...
Managed investment trusts exposure draft legislation: impacts on funds management industry
Exposure draft legislation to implement the long-awaited changes to the tax regime for managed investment trusts has been released The amendments are lengthy and complicated and will require systems changes and careful review of trust deeds and constitutions Although the new regime will apply ...
A new phase in tax reform
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 ...
High Court 'moves' unanimously in defining the scope of consideration for tax purposes
Those involved in property development arrangements or business acquisitions should be aware of the tax implications of the recent High Court decision in Lend Lease Development that has broadened the scope of what forms the consideration for the transfer of dutiable property The High Court found ...
Exploring the duty implications of farm-in agreements in Queensland
The Queensland Government has introduced into Parliament legislation to provide a stamp duty concession for eligible farm-in agreements relating to exploration authorities and transfers of interests in exploration authorities under such farm-in agreements Partner Katrina Parkyn and Associate Jay ...
Can you make a supply merely by tolerating something?
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 ...
Foreign pension funds to access reduced withholding tax rate
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 ...
Further guidance on promoter penalty provisions
The Federal Court has recently had another opportunity to consider the application of the promoter penalty provisions in the Taxation Administration Act The Federal Courts recent decision indicates that the promotion of schemes that are clear and deliberate tax exploitation schemes will result in ...