51-60 of 143 results
What's next for impact investing in Australia?
The Australian impact investing market has grown considerably in recent years and growth is largely attributed to a surge of impact investment with focus on environmental rather than social outcomes. ...
Developers should tread carefully following dramatic stamp duty changes in Victoria
The Victorian Government has proposed amendments to the Duties Act which could have a dramatic impact on the stamp duty outcomes for development projects particularly for residential developments and other fee for service arrangements for real estate in Victoria. ...
Stamp duty and land tax developments - Victoria and Northern Territory
Victoria is proposing to limit its off-the-plan duty concession; extend the scope of its sub-sale duty provisions; and introduce a vacant residential property tax ...
Foreign purchaser stamp duty surcharge about to start in Queensland
From 1 October 2016 a stamp duty surcharge of an additional 3 per cent will apply when a foreign person acquires residential land in Queensland Affected taxpayers should therefore urgently consider whether contracts relating to potentially affected transactions can be exchanged in the next few days ...
Managed investment trusts exposure draft legislation: impacts on funds management industry
Exposure draft legislation to implement the long-awaited changes to the tax regime for managed investment trusts has been released The amendments are lengthy and complicated and will require systems changes and careful review of trust deeds and constitutions Although the new regime will apply ...
New corporate collective investment vehicle exposure draft legislation released
The Federal Government today released exposure draft legislation for the new corporate collective investment vehicle one of the two forms of collective investment vehicle that it pledged to develop as part of the 2016-2017 budget Partners Marc Kemp and Charles Armitage and Senior Overseas ...
New AMIT rules
New legislation has been introduced into Federal Parliament that will replace the existing taxation regime for trusts which qualify as Attribution Managed Investment Trusts Partner Charles Armitage and Managing Associate Judith Taylor look at what is different from the original Exposure Draft ...
Allens Accelerate: The startup investor tax concessions - what you need to know
The Federal Government has introduced a Bill detailing tax concessions to incentivise investment into Australian startups ...
Back to a future for employee share scheme options
After talks of introducing a special tax regime for employee options in start-ups, the Federal Government has reverted back to the global norm of employee options granted by all companies generally being taxed on exercise ...
Foreign stamp duty surcharge of 7 per cent introduced in South Australia
South Australia has introduced a stamp duty surcharge of 7 per cent for direct and indirect acquisitions of residential land by foreign purchasers, with effect from 1 January 2018. ...