Mondaq Australia: Tax
Cooper Grace Ward
This paper focuses on tax and other restructuring issues which should be considered before clients transfer assets.
Cooper Grace Ward
Banks are now required to collect information from customers who are non-resident, to share with tax authorities.
Coleman Greig Lawyers
The article revisits a 'going concern' exemption, criteria for the exemption and merits of supplying a 'going concern'.
Clayton Utz
It appears that merely applying for a private ruling can provide a form of penalty protection for the transaction.
Pointon Partners
Anecdotally it seems that companies may already be factoring in the new company tax rate.
Colin Biggers & Paisley
The cases indicate the importance of getting administrative details correct when registering for the R&D tax incentive.
Carroll & O'Dea
The Federal Government recently introduced a Bill to extend the GST to on-line sales of imported goods under $1,000.
Carroll & O'Dea
A trustee of a discretionary trust may be deemed to be a foreign person if a potential beneficiary is a foreign person.
Carroll & O'Dea
This recent decision examines some of the potential tax liabilities that beneficiaries of an estate can be exposed to.
Cooper Grace Ward
This NSW case is a blueprint for reducing the risk of the OSR applying the employment agent provisions to subcontracts.
Clayton Utz
This clarity however is not without reservations, and you should carefully consider how these changes could affect you.
McCullough Robertson
PCG 2017/13 sets out the ATO's compliance approach for Option 1 loans which were entered into on or before 30 June 2011.
Coleman Greig Lawyers
The Diverted Profits Tax imposes a 40% tax on multinationals in an effort to tackle tax avoidance by those entities.
ClarkeKann Lawyers
These changes represent a government intention to crack down on foreign property investors evading tax obligations.
ClarkeKann Lawyers
The Act exempts certain agreements that are cancelled and also provides for a reassessment if payment has been made.
Cooper Grace Ward
The Hacon case makes it clear that the ATO cannot decline to rule just because it is required to make assumptions.
Coutts Solicitors & Conveyancers
While they are aimed at assisting first home buyers, these NSW property reforms will also affect non-first home buyers.
Clayton Utz
Trustees, landholders, and the residential home market are all affected by stamp duty changes in New South Wales.
Kemp Strang Lawyers
This Federal Court case is the first to provide any real guidance on the intra-group pricing of debt by multinationals.
Pointon Partners
These recent changes to the withholding tax obligation will impact both the purchaser and vendor of the property.
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Kemp Strang Lawyers
This Federal Court case is the first to provide any real guidance on the intra-group pricing of debt by multinationals.
Carroll & O'Dea
The Australian Treasury has issued a discussion paper on proposals to reform the Deductible Gift Recipient (DGR) regime.
Cooper Grace Ward
This paper focuses on tax and other restructuring issues which should be considered before clients transfer assets.
Cooper Grace Ward
Banks are now required to collect information from customers who are non-resident, to share with tax authorities.
Coleman Greig Lawyers
The article revisits a 'going concern' exemption, criteria for the exemption and merits of supplying a 'going concern'.
Pointon Partners
Anecdotally it seems that companies may already be factoring in the new company tax rate.
McCullough Robertson
PCG 2017/13 sets out the ATO's compliance approach for Option 1 loans which were entered into on or before 30 June 2011.
Carroll & O'Dea
This recent High Court decision provides useful guidance as to what constitutes a unit trust under the ITAA 1936 (Cth).
Madgwicks
From 1 July 2017, the availability of stamp duty concessions for off-the-plan purchases in Victoria will be restricted.
Clayton Utz
This clarity however is not without reservations, and you should carefully consider how these changes could affect you.
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