Australia: Capital Gains Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Commissioner Wipes Out On 45B And Part IVA

On 3 December 2025, the Full Court Federal Court handed down its judgment in Commissioner of Taxation v Hicks [2025] FCAFC 171.

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Herbert Smith Freehills Kramer LLP

Newmont Canada: The Federal Court Of Australia Considers The Meaning Of 'Real Property' For Tax Purposes In A Mining Context

The principal issue was whether two foreign resident companies, Newmont Canada FN Holdings ULC and Newmont Capital Limited (Taxpayers)...

Australia Energy

KL

Herbert Smith Freehills Kramer LLP

Newmont v Commissioner of Taxation: Is mining equipment 'real property' and how is it valued?

Recent case considers whether foreign sellers of shares in a mining company must pay Australian CGT based on how the company's assets are classified.

CC

Corrs Chambers Westgarth

YTL Power: The Federal Court Of Australia Clarifies Application Of Certain Statutory Severance Provisions For Tax Purposes

On 30 October 2025, the Federal Court of Australia handed down its decision in YTL Power Investments Limited v Commissioner of Taxation of the Commonwealth of Australia [2025] FCA 1317.

KL

Herbert Smith Freehills Kramer LLP

How Australia's New Debt Deduction Creation Rules Can Deny Interest Deductions

GGI Global Alliance

Drawing the line – Recent case law on Australian tax residency

CG

Coleman Greig Lawyers

Buy Or Rent? Why The Australian Dream Might Be Due For A Makeover

Australia Real Estate

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FTI Consulting

Who Owns Improvements On Someone Else's Land? Why It Matters For Major Projects

Australia Real Estate

KG

K&L Gates LLP

Earnout Structures: Bridging Valuation Gaps In M&A – Beware The Tax Complexity

Australia Commercial

KL

Herbert Smith Freehills Kramer LLP

Mid May Tax Update

PP

Pointon Partners

Moving Overseas? Don't Forget About Your Australian Assets

CG

Coleman Greig Lawyers

The Absentee (Foreigner) Land Tax Surcharge and Exemptions

PP

Pointon Partners

End of April Tax Update

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Pointon Partners

Early-April 2025 – Tax Update

Australia Strategy

PP

Pointon Partners

Employment Relations Podcast #45 – Employment Law For The Time Poor… Live!

Australia Employment

PA

Piper Alderman

Inside Safety Podcast Series - Episode 3, Part 1 - Director's Duties

Australia Employment

KL

Herbert Smith Freehills Kramer LLP

Fair Work Commission Backs Employee in Remote Work Dispute with Westpac

Australia Employment

M

McCabes

Essential ESG: Episode 25 – Operating Responsibly In Conflict-affected Areas: The Role Of Grievance Mechanisms

Australia Commercial

CC

Corrs Chambers Westgarth

Michael Byrnes discusses the Westpac WFH case on 2SM with Tim Webster

Australia Employment

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Swaab

End of March Weekly Tax Update

Update on key developments in taxation law for accountants and participants in the tax advice industry.

PP

Pointon Partners

Australian Federal Budget 2025-2026–Key Tax Measures And Instant Insights

The Australian Federal Government has just released its budget for 2025-26.

KG

K&L Gates LLP

Changes in the Foreign Resident Capital Gains Withholding

Sellers to obtain a clearance certificate or variation as soon as you think about selling.

BP

Bennett & Philp Lawyers

Intangibles: Key tax risks for multinational groups

Need for multinational groups to prepare for and manage revenue authority scrutiny.

CC

Corrs Chambers Westgarth

Expats and Non-Residents Beware: Changes to Australian Foreign Resident Capital Gains Tax (CGT) Withholding Regime

BP

Bartier Perry

Changes to the Principal Place of Residence Land Tax Exemption

CG

Coleman Greig Lawyers

Uber's Legal Lift: Tax Assessments Take a Backseat – Uber Successful in Challenging SRO's Payroll Tax Assessment of $81m

PP

Pointon Partners

Passenger movement and visa data-matching by the ATO- don't get "tax" caught

CG

Coleman Greig Lawyers

From unit trust to company – a snapshot of CGT rollover relief provisions

PP

Pointon Partners

Podcast: TaxLand with Fletch and Sarah – The taxpayer, the Commissioner and the burden of proof

CG

Cooper Grace Ward

Ierna v Commissioner Of Taxation [2024] FCA 592 – Federal Court Finds In Favour Of Taxpayer And Respects Capital Return In First Case On Section 45B

AM

Alvarez & Marsal

Application Was Indirect Attempt To Enforce Foreign Revenue Debt

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William Fry

BTR MIT Withholding – Bill Introduced To Parliament

AM

Alvarez & Marsal

Private Equity Tax Update - June 2024

AM

Alvarez & Marsal

Ierna v Commissioner Of Taxation [2024] FCA 592 – Federal Court Finds In Favour Of Taxpayer And Respects Capital Return In First Case On Section 45B

On 6 June 2024, the Federal Court of Australia (FCA) found in favour of the taxpayer in Ierna v Commissioner of Taxation [2024] FCA 592.

AM

Alvarez & Marsal

Application Was Indirect Attempt To Enforce Foreign Revenue Debt

Redefine Australian Investments Limited (Company), an Irish-registered company was placed in voluntary liquidation on 24 January 2018. Martin Ferris was appointed as the liquidator (Liquidator).

WF

William Fry

BTR MIT Withholding – Bill Introduced To Parliament

he Bill contains the proposed measures to provide a 15% concessional MIT withholding rate for certain eligible build-to-rent developments along with an accelerated capital allowance deduction of 4% per year.

AM

Alvarez & Marsal

Private Equity Tax Update - June 2024

The recent announcement of the Australian Federal Budget has revealed notable changes to the taxation system, impacting various aspects of tax in private equity. Explore A&M's analysis of the latest...

AM

Alvarez & Marsal

Vesting Interests: Stamping out capital confusion – CGT and Victorian stamp duty consequences of a trust vesting

PP

Pointon Partners

Balancing the books: The importance of proper "paper" trails for calculation, claiming and audit purposes

Three issues that our Taxation Team often encounter, and that taxpayers should take account of.

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Pointon Partners

Important changes to the foreign resident capital gains withholding tax regime

The changes could have significant financial consequences for foreign residents selling property in Australia.

CG

Coleman Greig Lawyers

Tax considerations for mobile and remote workforces

Both employers and employees are advised to understand the tax implications of their travel arrangements.

HR

Holding Redlich

The three silos for tax-efficient business restructuring

Three groups of the most common exemptions used to maximise the tax-efficiency of business restructures.

Australia Insolvency

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Pointon Partners

ATO crypto guidance draws attention to need for legislative clarity

Australia Technology

PA

Piper Alderman

BTR Series Part 2: Getting The Tax Right—Australian Income And Capital Gains Tax

KG

K&L Gates LLP

Private Ancillary Funds

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Pointon Partners

Maximising your asset protection in a second marriage

Australia Family

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Justice Family Lawyers

How to avoid capital gains tax in divorce: Simple strategies for property settlement

Australia Family

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Justice Family Lawyers

Double Trouble: Increase To Foreign Investment Financial Penalties

Australia Government

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Vincent Young

A complete guide to the tax implications around divorce settlements

Australia Family

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Justice Family Lawyers

Financial Reporting Valuation Services

FC

FTI Consulting

Beware the foreign asset in an Australian discretionary trust: These tax determinations emphasise the need for review and legislative change

MR

McCullough Robertson

Trust Resettlement Series: Amending The Trust Deed

HS

Herbert Smith Freehills Kramer LLP

Relationship Breakdown? You'll Be Taxed For That!

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Kalus Kenny Intelex

The new foreign resident capital gains withholding regime - A new tax on becoming the owner

BP

Bartier Perry

It Depends – Can trust cloning be used to transfer assets between trusts without duty or CGT?

Australia Commercial

CG

Cooper Grace Ward

Migration to Australia - Taxation issues to consider

Australia Immigration

MA

Moore Australia

Tax residency issues to consider for departing or returning expats - Part 2

Australia Immigration

MA

Moore Australia

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Latest Videos

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It Depends – Can trust cloning be used to transfer assets between trusts without duty or CGT?

CG

Cooper Grace Ward

Tax is inevitable but its treatment can vary in your family law matter

CG

Cooper Grace Ward

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