1-10 of 48 results
Part Two: Tax treatment of offshore petroleum decommissioning
In Part One of this multi-part Insight series, we provided an overview of Australia's offshore petroleum decommissioning regime. In this second Insight, we examine the Australian tax treatment of ...
Three amendments narrow Australia's merger regime
On 16 September 2026, some important amendments to Australia's mandatory merger regime came into effect. The amendments address practical concerns raised by stakeholders following the introduction of ...
Navigating the debt deduction creation rules
Australia's debt deduction creation rules (DDCR) raise complex technical and practical issues in the context of double tax agreements, cash-pooling arrangements, and conventional related party financi ...
Notified, stayed, stale—new voiding rules in Australia’s merger regime require a closer look
The Federal Government has introduced a Bill to amend the new mandatory merger notification regime. The changes address two of the regime's most contentious aspects: the automatic voiding of acquisiti ...
Vietnam bond investment guide
This guide provides a comprehensive overview of corporate bonds, and discusses some key legal and practical issues for foreign investors and domestic issuers on bond transactions in Vietnam. ...
High Court rejects longstanding ATO views on unpaid present entitlements
In a highly anticipated decision, the High Court has held that an unpaid present entitlement of a private company beneficiary to trust income is not a 'loan' that can be deemed to be a dividend the co ...
The Allens handbook on takeovers in Australia
Andrew is a Mergers & Acquisitions Counsel with a detailed understanding of Australian corporate and securities regulation. Jeremy specialises in mergers and acquisitions, corporate restructurings and foreign investment clearances. Wendy ...
Oracle Full Federal Court decision confirms refusal of stay not warranted
On Tuesday 21 October 2025, the Full Federal Court in Oracle Corporation Australia Pty Ltd v Commissioner of Taxation [2025] FCAFC 145 (the Appeal Decision) allowed an appeal against the Federal Court ...
Federal law revives state land tax surcharges on foreign owners
The High Court has held that the Queensland and Victorian land tax absentee owner surcharges imposed on foreign persons owning land were formerly invalid to the extent they were inconsistent with non- ...
Navigating the six key issues affecting data centre investment and operation
Data centre development is capital-intensive, requiring both debt and equity funding. This report explores emerging funding models, investor considerations across real estate and infrastructure, and the growing need for energy generation and grid capacity. ...