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 ...

The Australian impact investing market has grown considerably in recent years and growth is largely attributed to a surge of impact investment with focus on environmental rather than social outcomes. ...

A Bill is currently before Federal Parliament that will more closely but not completely align the foreign non-portfolio dividend NANE treatment with debtequity concepts Partner Martin Fry and Senior Associate Jennifer Richards report on the changes ...

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 ...

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 ...

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 ...

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

Our global alliance partner Linklaters has compiled a guide for foreign investors who are looking to start a business in selected jurisdictions ...

New South Wales has introduced a stamp duty surcharge of 4 per cent for direct and indirect acquisitions of residential land by foreign purchasers, with effect from 21 June 16. A land tax surcharge of 0.75 per cent will also be imposed on residential land owned by foreign persons, commencing 31/12 ...