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. ...

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

ASIC has said it will grant relief to assist responsible entities RE of registered schemes to make changes to their constitutions to qualify for the new attribution managed investment trust or AMIT regime without holding a unitholders meeting Partner Marc Kemp and Law Graduate Antonia Ross review ...

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 ...

The Australian Securities and Investments Commission has granted relief to assist responsible entities of registered schemes to make changes to their constitutions to qualify for the new attribution managed investment trust regime without holding a members meeting In addition and in response to ...

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 ...

The Australian Tax Office has released draft rulings stating their view that the digital currency Bitcoin is property and not money Partner Gavin Smith Associate David Rountree and Associate Tom Tian consider the potential consequences for Australian businesses using Bitcoin ...

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 ...