61-70 of 145 results
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 ...
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. ...
PNG Budget looks to improve compliance and strengthen revenue base
The Papua New Guinea Government has delivered its 2015 National Budget which contains a number of amendments to taxation legislation that are part of the Governments efforts to improve compliance and strengthen its revenue base Senior Associate Ryan Warokra reports ...
Government moves to abolish ACNC
The Federal Government has taken the first step towards achieving its announced intention of abolishing the Australian Charities and Not-for-profits Commission and transferring some of its functions to the Australian Taxation Office and the yet-to-be-established National Centre for Excellence ...
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. ...
The end of the unit trust monopoly - tranche 1 of the revised CCIV bill
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 ...
What's next for impact investing in Australia?
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. ...
Parliament passes diverted profits tax legislation
Legislation to implement a diverted profits tax has passed the Federal Parliament ...