11-20 of 126 results
Constitutional cloud cast by High Court over state taxes affecting goods: Vanderstock and the future of federal-state taxation powers
In its recent decision of Vanderstock v Victoria, the High Court has ruled by a 4:3 majority that the Victorian electric vehicle road user charge is unconstitutional. ...
Clarifying aspects of the Thin Capitalisation Rules and Debt Deduction Creation Rules
In this Insight, we provide clarity to tax managers, CFOs and commercial managers seeking to evaluate the cost/benefits of undertaking a transaction, particularly with a related party. ...
Significant expansion of the NSW duty base
The 2023 NSW budget contained a number of significant changes to stamp duty, including: the landholder duty acquisition threshold for private unit trusts has been lowered from 50% to 20% wholesale ...
Thin cap: debt deduction creation regime
In this insight, we analyse the new debt deduction creation regime and discuss its potential implications. ...
Build to rent: from 'nice-to-have' to 'must-have'
Build-to-rent (BTR) is one of the most effective keys to alleviating Australia's housing crisis. It can provide a significant amount of housing supply nationally and at speed, in an environment where demand is growing and supply is shrinking. ...
Latest constitutional challenge to notional GST fails
Two recent decisions - Hornsby Shire Council v Commonwealth; and Landcom v Commissioner of Taxation - have rejected constitutional challenges to the notional goods and services tax (GST) voluntarily paid by the Commonwealth, states, local councils and statutory authorities. ...
Tax dispute series: diverted profits tax and PepsiCo
Covered in this webinar: PepsiCo facts and legal issues; DPT interaction with transfer pricing and the general anti-avoidance rule; and managing DPT risks with evidence and case preparation. ...
Closing valuation gaps, unlocking value
The current Australian M&A landscape continues to be marked by a tough valuation environment, with bid-ask spreads, interest rate uncertainty and an uncertain macroeconomic backdrop making completion of transactions difficult. ...
Federal Budget 2023–24: five key takeaways for general counsel
Here is our take on the essential issues for General Counsel arising from the Federal Budget (Budget) 2023-24. ...
Changes to the tax treatment of 'exploration': the journey continues
In the 2023 Federal Budget, the Government announced that legislation would be enacted to apply the narrow meaning of 'exploration' for PRRT purposes. This will be retrospective legislation as it will apply the narrow meaning of exploration for PRRT purposes with effect from 21 August 2013. ...