51-60 of 145 results
Trusts and partnership: When is a confirmation of rights a declaration of trust?
The High Court of Australia held that certain deeds purporting to confirm a pre-existing trust of partnership property amounted to a new 'declaration of trust' within the meaning of the Western Australian stamp duty legislation. ...
Trends over the past year in the Australian projects and infrastructure sectors
A substantial pipeline of both private and public infrastructure projects has attracted a variety of local and offshore project finance providers wishing to gain exposure to returns from these attractive Australian investment opportunities Allens Partners Nick Adkins Scott McCoy and Rob Watt look at ...
Confirmation of FATCA Status of Australian Superannuation Funds
The Intergovernmental Agreement between Australia and the United States in relation to the implementation of the FATCA regime has been signed. ...
Innovation and competitiveness agenda to benefit the resources and energy sectors
The Federal Government has released its Industry Innovation and Competitiveness Agenda the industry-led growth and innovation component of its broader Economic Action Strategy reform Industry participants in the resources and energy sectors will benefit from proposals which aim to increase ...
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 ...
Parliament passes diverted profits tax legislation
Legislation to implement a diverted profits tax has passed the Federal Parliament ...
New corporate collective investment vehicle exposure draft legislation released
The Federal Government today released exposure draft legislation for the new corporate collective investment vehicle one of the two forms of collective investment vehicle that it pledged to develop as part of the 2016-2017 budget Partners Marc Kemp and Charles Armitage and Senior Overseas ...
The new corporate collective investment vehicle: Wholesale application?
This Insight considers whether the new Corporate Collective Inestment Vehichle is likely to replace the unit trust as the vehicle of choice for wholesale (as opposed to retail) fund structures. ...
Foreign stamp duty surcharge of 7 per cent introduced in South Australia
South Australia has introduced a stamp duty surcharge of 7 per cent for direct and indirect acquisitions of residential land by foreign purchasers, with effect from 1 January 2018. ...
International Comparative Legal Guide to Project Finance 2018 - Australia
Partners Ben Farnsworth and Michael Ryan outline the main trends and significant developments in Australian project finance Among other factors they discuss restrictions on foreign investment bankruptcy and restructuring proceedings tax and political risk in relation to changes in law ...