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Searching Content indexed under Corporate Tax by Norton Rose Fulbright Australia ordered by Published Date Descending.
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1
Significant changes to the taxation of stapled structures for infrastructure investment
New Integrity Package neutralises the tax benefits of stapled structures for foreign investors (subject to exemptions).
Australia
3 Apr 2018
2
A new globally recognisable fund structure for Australia
New tax framework for the proposed corporate collective investment vehicle (CCIV) is designed to encourage foreign investment.
Australia
27 Feb 2018
3
Australian Federal Budget 2016
This includes business tax and international tax measures and some of the personal tax measures in the Federal Budget.
Australia
9 May 2016
4
Making Australian employee share option plans possible
The Government published exposure draft legislation to lessen the taxation of employee share and share option plans.
Australia
20 Jan 2015
5
Start-ups welcome the return of ESOP tax breaks
The federal government has finally reintroduced tax breaks for employee share schemes.
Australia
 
19 Oct 2014
6
Tech startups welcome expected share scheme changes
The government is expected to unveil changes to the taxation system.
Australia
 
19 Oct 2014
7
Ethical taxpaying: how does a company ascertain the "right amount of tax"?
The article summarises historic attitudes to taxation and current unprecedented changes in attitude to tax avoidance.
Australia
25 Feb 2014
8
Re-opened tax depreciation facility for ship financing
The Government re-opened the temporary accelerated depreciation tax facility to stimulate investment in the Netherlands.
Netherlands
7 Nov 2013
9
Protection from "erosion" of the corporate tax base
Proposed changes to the tax system aim to remove opportunities for foreign investors to transfer profits from Australia.
Australia
16 May 2013
10
Tax Incentives for Infrastructure Projects
The Treasury has issued exposure draft legislation which seeks to encourage private sector investment in infrastructure.
Australia
13 May 2013
11
A brief sigh of relief for leasing in China but business still proves to be taxing
While Circular 48 provides a brief window of clarity on leasing, maybe the next circular will clarify the Business Tax.
China
3 Nov 2011
12
Minerals Resource Rent Tax Update
Discussion of consultation draft legislation for the Minerals Resource Rent Tax (MRRT) recently released by the Federal Government.
Australia
5 Jul 2011
13
Government goes digging to pay for superannuation guarantee increases
It has recently been announced that a large part of the increased revenue expected to be obtained from the proposed Mineral Resource Rent Tax is to be directed towards an increase in the superannuation guarantee levy.
Australia
11 Apr 2011
14
Foreign Accumulation Fund Rules – More Revealed
In February 2011 the Assistant Treasurer released a further exposure draft of the foreign accumulation fund (FAF) rules. These rules are intended as specific narrowly defined anti-avoidance rules that will replace the foreign investment fund (FIF) regime.
Australia
10 Mar 2011
15
New tax exemption for foreign funds using Australian investment managers
On 19 January 2011 the Australian Government announced a change to the income tax treatment of investment income of foreign funds, to apply to the 2010-11 and later income years. The change is intended to make it more attractive for foreign-based funds to use Australian-based fund managers.
Australia
6 Feb 2011
16
ATO Attacks Unpaid Present Entitlements – Are Bucket Companies Leaking?
The ATO has long been uncomfortable with "unpaid present entitlements" – distributions by trusts to associated private companies or bucket companies that were not paid, but remained intermingled with other funds of the trust. On 16 December 2009 the ATO signalled that it would take a more aggressive approach to this practice by the issue of Draft Taxation Ruling 2009/D8. The draft taxation ruling has now been finalised as Taxation Ruling 2010/3. Does it spell the end of the use of unpaid present
Australia
28 Sep 2010
17
Minerals Resources Rent Tax: A Compromise
On 2 July 2010, the Australian Government announced an agreement with the mining industry on its controversial mining tax. The compromise was the result of intense consultation and negotiation with parts of the mining sector.
Australia
12 Jul 2010
18
Research Development Tax Incentive System:R & D - innovative, risky, or simply experimental?
The Government announced the changes to the R&D tax concession system in the 2009 Budget, and almost exactly one year later, on 13 May 2010, the Tax Laws Amendment (Research and Development) Bill 2010 and the Income Tax Rates Amendment (Research and Development) Bill 2010 were introduced into Parliament to implement the changes. The Bill will repeal the existing R & D provisions in the 1936 Tax Act and introduce a new Division 355 in the 1997 Tax Act. The administrative rules and the role of Inn
Australia
9 Jun 2010
19
Resource Super Profits Tax: Government and Miners Dig In: Proposed Federal Tax on Minining Profits
Review of proposed Resource Super Profits Tax (RSPT) on Australia’s mining sector.
Australia
8 Jun 2010
20
Australia's Future Tax System - The Henry Review
On 2 May 2010 the Henry Review of Australia's Future Tax System was released. In responding to the Henry Review, the Australian Government has indicated that it intends to accept the Review's recommendation to introduce a new tax called the Resources Rent Tax (Resources Tax) which will apply to Australian resources projects.
Australia
10 May 2010
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