81-90 of 142 results

Foreign pension funds to access reduced withholding tax rate
Insight 10 Nov 2014

Legislation has been introduced into Federal Parliament to allow foreign pension funds to access the managed investment trust withholding tax regime with effect from 1 July 2008 Partner Katrina Parkyn and Associate Scott Lang examine the proposed legislation and its implications for foreign pension ...

Further guidance on promoter penalty provisions
Insight 27 Feb 2015

The Federal Court has recently had another opportunity to consider the application of the promoter penalty provisions in the Taxation Administration Act The Federal Courts recent decision indicates that the promotion of schemes that are clear and deliberate tax exploitation schemes will result in ...

Back to a future for employee share scheme options
Insight 17 Oct 2014

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 ...

Registered schemes' constitution
Insight 03 Jun 2016

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 ...

Diverted Profits Tax
Insight 13 May 2016

Among other measures designed to combat multinational tax avoidance contained in the 2016-17 Budget is the intended introduction of an Australian Diverted Profits Tax DPT This will broadly replicate the second limb of the existing United Kingdom DPT It will address profit shifting by Australian ...

Allens Accelerate: The startup investor tax concessions - what you need to know
Insight 22 Mar 2016

The Federal Government has introduced a Bill detailing tax concessions to incentivise investment into Australian startups ...

New AMIT rules
Insight 15 Dec 2015

New legislation has been introduced into Federal Parliament that will replace the existing taxation regime for trusts which qualify as Attribution Managed Investment Trusts Partner Charles Armitage and Managing Associate Judith Taylor look at what is different from the original Exposure Draft ...

High Court decision on retention obligations provides some clarity to liquidators
Insight 14 Dec 2015

The High Court has ruled that a liquidator has no obligation to retain monies on account of tax until a notice of assessment has been issued The decision will provide much needed clarity for liquidators and other statutorily deemed trustees and agents Partners Charles Armitage and Christopher ...

Withholding tax to capture exit profits
Insight 11 Dec 2015

Legislation introduced into Parliament will impose a 10 per cent non-final withholding tax on proceeds paid to foreign parties to acquire direct or indirect interests in Australian real property and mining rights from 1 July 2016 Partner Martin Fry and Lawyer David Lewis discuss the proposed law ...

Recovery of land tax from commercial tenants in pre-30 June 2009 Queensland leases
Insight 13 Aug 2015

The Supreme Court of Queensland has concluded that landlords of pre-30 June 2009 commercial leases in Queensland are entitled to recover land tax from tenants from 30 June 2010, despite earlier legislation which purported to restrict such recovery. ...

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