51-60 of 146 results
The Demerger Journey - from Facilitation to Frustration
The Demerger Journey - from Facilitation to Frustration. Partner Joe Power and Senior Associate Jay Prasad published their paper on the demerger tax rules at the inaugural Tax Institute Tax Summit at the International Convention Centre in Sydney in March 2020. The paper considers the correctness of the ATO’s recent views on the scope of the demerger tax relief provisions, and compares those provisions to analogous provisions in the UK, US and Canada. ...
Allens acts on the IPO for the Magellan High Conviction Trust and Magellan's institutional placement
Allens has advised Magellan Asset Management Limited, on an initial public offering for a new ASX-listed investment trust, the Magellan High Conviction Trust. ...
Allens advises on Villa World's acquisition by AVID
Shareholders will receive total cash consideration of $2.345 per share under the approved Scheme, which represents a 5.2% increase from AVID's initial proposal of $2.23 per share in March 2019 and ...
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 ...
Sensible changes proposed to the Australian taxation of ESS interests
Sensible changes have been proposed to the taxation of employee share schemes in the new tax legislation before parliament. ...
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 ...
Back to a future for employee share scheme options
After talks of introducing a special tax regime for employee options in start-ups, the Federal Government has reverted back to the global norm of employee options granted by all companies generally being taxed on exercise ...


