1-10 of 126 results
Conexa and statutory severance: when a pipeline is 'land'
'Statutory severance' provisions have a significant impact on the application of tax laws to owners of built infrastructure. The New South Wales Court of Appeal's recent decision in Conexa Sydney ...
Stamp duty complexities in Sale and Purchase Agreements: insights from Van Dairy
The recent Tasmanian case of Van Dairy suggests that an agreement to procure a sale of property might be liable to duty as an agreement for sale, even if the owner of the property is not a party to it. considered the status of a Sale and Purchase Agreement (SPA) in the context of stamp duty. ...
National Transfer Pricing Conference: Intragroup financing — More than just whether the price is right
Toby Knight, Anna Sartori and Gidon Waller have published a paper examining the application of transfer pricing, the debt deduction creation rules (DDCR), the new thin capitalisation rules and the general anti-avoidance rule (GAAR) to intragroup financing arrangements. ...
Overview of state and territory Budgets 2024–25
Budgets for 2024-25 have now been delivered in all Australian jurisdictions. Two common themes are incremental increases to existing taxes, and 'cost of living' tax relief. We examine the Budget announcements that will be relevant to business and industry. ...
Victorian stamp duty for industrial and commercial properties transitions to annual tax from 1 July 2024
From 1 July 2024, under the Commercial and Industrial Property Tax Reform Act 2024 (Vic) (the Act), which seeks to implement 'transformational' tax reform for commercial and industrial property, such property will be subject to stamp duty for a final time when it is next sold or otherwise transacted ...
Tax Forum: Limiting Debt Deductions - a look at the new thin capitalisation rules
In 2022, the then newly elected Australian Labor Government published a Consultation Paper in which it confirmed that it would undertake the ambiguous (and unenviable) task of comprehensively reviewing Australia's interest limitation – or thin capitalisation – regime. ...
How to prepare for, and execute, a successful exit
After a relatively subdued 2023, we are predicting that the rest of 2024 will prove to be the year of the exit, with improving macroeconomic conditions providing the ideal environment for the exit of a number of high-quality assets. ...
Tax benefits and desire: lessons from the Minerva Part IVA decision
The decision represents a significant win for taxpayers and provides guidance on the operation of Australia's anti-avoidance rules contained in Part IVA. ...
Vietnam bond investment guide
This guide provides a comprehensive overview of corporate bonds, and discusses some key legal and practical issues for foreign investors and domestic issuers on bond transactions in Vietnam. ...
Overview of state and territory Budgets 2023-24
All Australian states and territories have delivered their Budgets for 2023–24. Those Budgets' proposed changes span a spectrum from minor tax refinements to major tax reforms. ...