Those involved in property development arrangements or business acquisitions should be aware of the tax implications of the recent High Court decision in Lend Lease Development that has broadened the scope of what forms the consideration for the transfer of dutiable property The High Court found ...

A Bill is currently before Federal Parliament that will more closely but not completely align the foreign non-portfolio dividend NANE treatment with debtequity concepts Partner Martin Fry and Senior Associate Jennifer Richards report on the changes ...

An increased focus on taxing indirect real property transfers has seen the 'land-rich' or 'landholder' duty rules expand significantly over the years, resulting in far more transactions being liable to duty. ...

Exposure draft legislation to implement long-awaited changes to the tax regime for managed investment trusts is expected to be issued shortly ahead of the regimes recently announced start date of 1 July 2015 Partner Katrina Parkyn recaps some of its expected key features and likely impacts on the ...

Legislation amending the timing of tax deductions for expenditure incurred on acquiring mining rights and mining information has been introduced into federal Parliament The new law will remove the immediate tax deduction for the cost incurred by a mining entity in acquiring mining rights or mining ...

The Intergovernmental Agreement between Australia and the United States in relation to the implementation of the FATCA regime has been signed. ...

A recent draft tax ruling may make it more difficult for employers to claim tax deductions for contributions made to employee remuneration trusts However the ruling is expected to have limited practical application to listed companies making non-refundable contributions to traditional employee share ...