Legislation to implement a diverted profits tax has passed the Federal Parliament ...

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 ...

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. ...

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. ...

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 ...

On 13 June 2018 the Federal Government released the first tranche of the revised exposure draft legislation for the new corporate collective investment vehicle one of the two forms of collective investment vehicle which it pledged to develop as part of the 2016-2017 budget We are undertaking a ...

Legislation amending the timing of tax deductions for expenditure incurred on acquiring mining rights and mining information has been introduced into federal Parliament The new law will remove the immediate tax deduction for the cost incurred by a mining entity in acquiring mining rights or mining ...

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 ...

The Queensland Parliament has passed legislation introducing a stamp duty concession for transfers of interests in exploration authorities under eligible farm-in agreements ...

New tax legislation has been introduced to Parliament that contains tax concessions for employees of small start-up companies who are granted employee shares and options Partner Sarah Bernhardt and Senior Associate Shaun Cartoon members of Allens Accelerate team report ...