Oceania: Tax

Subscribe

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.

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

Tax Debts, Double Dipping And Business Valuations

This case helpfully lists a number of recent cases in which the court has explored the issue of the potential for 'double dipping'.

B

Barry Nilsson

It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

In this edition of It depends, partners Scott Hay-Bartlem and Clinton Jackson bring the latest updates on the government's proposed tax on large super balances, including the introduction of indexation.

CG

Cooper Grace Ward

Podcast: SMSFs With CGW – What Is Happening With Division 296 Tax? (Tax On Large Superannuation Balances)

In this episode of SMSFs with CGW, we're giving updates on the government's proposed tax on super balances over $3 million.

CG

Cooper Grace Ward

Division 855 - YTL V Commissioner Of Taxation: Is Infrastructure 'Real Property' (TARP)?

CC

Corrs Chambers Westgarth

What Payday Superannuation Reforms Mean For Businesses

W

Worrells

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

KL

Herbert Smith Freehills Kramer LLP

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

GGI Global Alliance

The Roses Have Wilted And Only A Few Less Thorns—Australia's Finalised Third Party Debt Test Guidance

AM

Alvarez & Marsal

Time Limits On Claiming Input Tax Credits: Punitive Outcomes For Taxpayers

GGI Global Alliance

Economic Entitlements Duty

P

PCL Lawyers

Decision Alert: QSC Confirms That Ex Gratia Relief Generally Not Subject To Judicial Review In Karrabin Estate

KL

Herbert Smith Freehills Kramer LLP

Decision Alert: High Court In G Global v Commissioner Of State Revenue Confirms Validity Of Foreign Surcharges

KL

Herbert Smith Freehills Kramer LLP

Further Victorian CIPT And State Taxes Amendments

KL

Herbert Smith Freehills Kramer LLP

ESSENTIAL ESG SPECIAL EDITION - Responsible AI Governance: Emerging Legal Risks And Regulatory Trends

Australia Technology

CC

Corrs Chambers Westgarth

Webinar: Spotting The Red Flags: Early Warnings Of Financial Distress

Australia Insolvency

FC

FTI Consulting

Cause And Consequence: Show Cause Letters In The Landscape Of The Workplace

Australia Employment

BP

Bartier Perry

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

See more

Income Tax

Flowing Through Australia: How Conduit Foreign Income Really Helps

Australia's conduit foreign income (CFI) regime was introduced to improve the attractiveness of Australia as a location for regional holding companies...

Australia Commercial

GGI Global Alliance

Payday Super Bills Received Royal Assent And Start Date Remains 1 July 2026

On 9 October 2025, the Treasury Laws Amendment (Payday Superannuation) Bill 2025 and the Superannuation Guarantee Charge Amendment Bill 2025...

Australia Employment

AM

Alvarez & Marsal

It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

In this edition of It depends, partners Scott Hay-Bartlem and Clinton Jackson bring the latest updates on the government's proposed tax on large super balances, including the introduction of indexation.

CG

Cooper Grace Ward

Podcast: SMSFs With CGW – What Is Happening With Division 296 Tax? (Tax On Large Superannuation Balances)

CG

Cooper Grace Ward

What Payday Superannuation Reforms Mean For Businesses

W

Worrells

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

KL

Herbert Smith Freehills Kramer LLP

The Roses Have Wilted And Only A Few Less Thorns—Australia's Finalised Third Party Debt Test Guidance

AM

Alvarez & Marsal

Intergenerational Wealth Transfer

KW

King & Wood Mallesons

Drawing the line – Recent case law on Australian tax residency

CG

Coleman Greig Lawyers

See more

Sales Taxes: VAT, GST

Tax Debts, Double Dipping And Business Valuations

This case helpfully lists a number of recent cases in which the court has explored the issue of the potential for 'double dipping'.

B

Barry Nilsson

Division 855 - YTL V Commissioner Of Taxation: Is Infrastructure 'Real Property' (TARP)?

The YTL decision provides much needed judicial guidance on how Division 855 is applied for foreign resident investors selling shares or membership interests.

CC

Corrs Chambers Westgarth

Time Limits On Claiming Input Tax Credits: Punitive Outcomes For Taxpayers

The Australian Taxation Office (ATO) has released a tax ruling on Division 93 of A New Tax System (Goods and Services Tax) Act 1999 (Cth) (GST Act), which imposes time limits on taxpayers...

GGI Global Alliance

Private capital: tax scrutiny for private equity‑backed deals across the investment lifecycle

CC

Corrs Chambers Westgarth

Goods and Services Tax (GST) and GST Withholding

P

PCL Lawyers

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

Australia Real Estate

KG

K&L Gates LLP

It Depends – Can My Trust Access The Land Tax Exemption?

CG

Cooper Grace Ward

Productivity Commission Corporate Tax Reform Proposal

KL

Herbert Smith Freehills Kramer LLP

Tariff volatility: protecting your profits

Australia International

CC

Corrs Chambers Westgarth

See more

Tax Treaties

2025-26 Budget Update: Key Changes To Australian State Taxes - NSW, Qld, WA And ACT

The final FY2025-26 state budgets have been delivered, with Western Australia publishing their budget on 19 June 2025, and the New South Wales, Queensland, and Australian Capital...

KL

Herbert Smith Freehills Kramer LLP

How President Trump's "One Big Beautiful Bill" Will Impact Businesses In Australia

Retaliatory tax provisions contained in H.R. 1, the "One Big Beautiful Bill Act" that recently passed the US House of Representatives, if enacted, would drastically impact common cross-border transactions, including US operations of foreign multinational groups and inbound investments.

KG

K&L Gates LLP

Mid May Tax Update

Update on key developments in taxation law for accountants and participants in the tax advice industry up to mid-May.

PP

Pointon Partners

End of April Tax Update

PP

Pointon Partners

Early-April 2025 – Tax Update

Australia Strategy

PP

Pointon Partners

Podcast: TaxLand with Fletch and Sarah – Tax Agent Services – the Amended Determination for the Code of Professional Conduct

CG

Cooper Grace Ward

Private Equity Tax Update - June 2024

AM

Alvarez & Marsal

Summary Of New Important Changes To The Foreign Investment Legislation

Australia Government

VY

Vincent Young

The OECD Pillar 2 Framework And Current Status Of The Rules In Australia

AM

Alvarez & Marsal

See more

Inheritance Tax

It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

In this edition of It depends, partners Scott Hay-Bartlem and Clinton Jackson bring the latest updates on the government's proposed tax on large super balances, including the introduction of indexation.

CG

Cooper Grace Ward

Intergenerational Wealth Transfer

Much has been written about the ever approaching "unprecedented" intergenerational wealth transfer, in which between AU$3.5 trillion and Au$5.4 trillion in assets is expected to pass from the Baby Boomers to their heirs.

KW

King & Wood Mallesons

Mid May Tax Update

Update on key developments in taxation law for accountants and participants in the tax advice industry up to mid-May.

PP

Pointon Partners

End of April Tax Update

PP

Pointon Partners

Early-April 2025 – Tax Update

Australia Strategy

PP

Pointon Partners

The new testamentary trust excepted income provisions – clarity in the law

MR

McCullough Robertson

The ugly & hidden estate tax trap - CGT Event K3

CG

Coleman Greig Lawyers

FAQs During Covid-19: Estate Planning

Australia Family

WS

Wrigleys Solicitors

Death tax in Australia: A reminder from the UK in family provision claims

CO

Carroll & O'Dea

See more

Latest Videos

See more

Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

It Depends – I have received a Director Penalty Notice, what are my options?

CG

Cooper Grace Ward

It Depends – Proposed tax on super balances over $3 million

CG

Cooper Grace Ward

It Depends – Is there duty payable when I transfer my home to my spouse?

CG

Cooper Grace Ward

It Depends – Is there duty payable on the sale of my business?

CG

Cooper Grace Ward

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More