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.

Drawing the line – Recent case law on Australian tax residency

Cases highlight the complexities associated with the determination of Australian tax residency, particularly for individuals with overseas business interests and changing residences.

CG

Coleman Greig Lawyers

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

The belief that "rent is dead money and buying is the pathway to prosperity" is widely held in the Australian housing market.

Australia Real Estate

FC

FTI Consulting

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

Billions of dollars are invested each year into assets constructed on land owned by someone else—whether for renewable energy projects, major infrastructure projects, logistic and transport projects (such as airports and ports) or residential and commercial developments on Australian government-owned land.

Australia Real Estate

KG

K&L Gates LLP

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

With an observable increase in the use of earnout and contingent consideration structures in M&A, it is timely to consider the related 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

PP

Pointon Partners

Early-April 2025 – Tax Update

Australia Strategy

PP

Pointon Partners

End of March Weekly Tax Update

PP

Pointon Partners

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

KG

K&L Gates LLP

Changes in the Foreign Resident Capital Gains Withholding

BP

Bennett & Philp Lawyers

Intangibles: Key tax risks for multinational groups

CC

Corrs Chambers Westgarth

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

BP

Bartier Perry

Funds Update - 26 September 2025

Australia Finance

KL

Herbert Smith Freehills Kramer LLP

Visa Rules When Changing Employer Sponsors

Australia Immigration

IL

Interstaff Immigration Agency

Employing Work And Holiday Makers Beyond Six Months | Staying Compliant

Australia Immigration

IL

Interstaff Immigration Agency

Introducing Cathro Clarity: Unlocking Australia's Insolvency Data

Australia Insolvency

CP

Cathro & Partners

New road rules and driving offences come into effect across Australia

Australia Transport

SC

Sydney Criminal Lawyers

Changes to the Principal Place of Residence Land Tax Exemption

Principal Place of Residence Land Tax exemption can still apply to you if you own less than 25% of the residence.

CG

Coleman Greig Lawyers

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

Chief Justice Hammerschlag ruled that Uber's objection to six payroll tax assessments 2015 to 2020 should be upheld.

PP

Pointon Partners

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

Tax residency should be on everyone's mind when departing from or arriving to Australia, whether for work or leisure.

CG

Coleman Greig Lawyers

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

Outlines a few ways in which the immediate tax consequences arising out of a trust restructure can be deferred.

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

WF

William Fry

BTR MIT Withholding – Bill Introduced To Parliament

AM

Alvarez & Marsal

Private Equity Tax Update - June 2024

AM

Alvarez & Marsal

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

PP

Pointon Partners

A View On The 2024/2025 Australian Federal Budget

AM

Alvarez & Marsal

Matching the settlement receipts to the CGT liability: Returning CGT and remission of interest applications in respect of delayed property developments

PP

Pointon Partners

A&M Tax Guide To Corporate Carveouts

Australia Commercial

AM

Alvarez & Marsal

An Introduction To Australian Management Equity Plans In A Private Equity Context

AM

Alvarez & Marsal

A View On The 2024/2025 Australian Federal Budget

Treasurer Jim Chalmers handed down the Albanese Government's third budget on 14 May 2024. The Federal Budget measures were not entirely unexpected, with key initiatives...

AM

Alvarez & Marsal

Matching the settlement receipts to the CGT liability: Returning CGT and remission of interest applications in respect of delayed property developments

The taxation consequences of delayed property settlements and the payment of CGT.

PP

Pointon Partners

A&M Tax Guide To Corporate Carveouts

Corporate carve-outs are poised to dominate the Australian private equity market in 2024, presenting significant opportunities for investors.

Australia Commercial

AM

Alvarez & Marsal

An Introduction To Australian Management Equity Plans In A Private Equity Context

Private capital continues to experience a meteoric rise, with the Australian Investment Committee reporting assets under management at a record high of $118 billion as of September 2022.

AM

Alvarez & Marsal

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

PP

Pointon Partners

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

As trailed in Part 1 of our build to rent (BTR) series, the Australian Government has announced plans to remove some of the key income tax barriers to BTR projects.

KG

K&L Gates LLP

Private Ancillary Funds

A private ancillary fund is a philanthropic vehicle established and operated by a high net worth individual or family.

PP

Pointon Partners

Maximising your asset protection in a second marriage

The best way to protect your assets in a second marriage or a de facto relationship is to have a financial agreement.

Australia Family

JF

Justice Family Lawyers

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

This article looks at different ways you can minimise any capital gains tax costs during your divorce.

Australia Family

JF

Justice Family Lawyers

Double Trouble: Increase To Foreign Investment Financial Penalties

Australia Government

VY

Vincent Young

A complete guide to the tax implications around divorce settlements

Australia Family

JF

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!

KK

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

Tax residency issues to consider for departing or returning expats - Part 1

Australia Immigration

MA

Moore Australia

CGT implications of Granny Flat Arrangements

BP

Bartier Perry

The introduction of Windfall Gains Tax (WGT) Bill in Victoria

MR

McCullough Robertson

Tax Status Update - Cryptocurrency taking centre stage with the Senate Committee

CG

Coleman Greig Lawyers

Property and taxes - subdivisions and developments

MA

Moore Australia

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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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