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. ...

Partners Ben Farnsworth and Michael Ryan outline the main trends and significant developments in Australian project finance Among other factors they discuss restrictions on foreign investment bankruptcy and restructuring proceedings tax and political risk in relation to changes in law ...

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

New tax legislation has been introduced to Parliament that contains tax concessions for employees of small start-up companies who are granted employee shares and options Partner Sarah Bernhardt and Senior Associate Shaun Cartoon members of Allens Accelerate team report ...

The Federal Government has taken the first step towards achieving its announced intention of abolishing the Australian Charities and Not-for-profits Commission and transferring some of its functions to the Australian Taxation Office and the yet-to-be-established National Centre for Excellence ...

Sensible changes have been proposed to the taxation of employee share schemes in the new tax legislation before parliament. ...

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 ...

GST is to be applied to the supply of services and other intangibles by non-residents to Australian consumers under legislation proposed to apply from 1 July 2017 This will include the supply of digital products and the supply of other services The liability for GST on such supplies made through an ...

The Queensland Parliament has passed legislation introducing a stamp duty concession for transfers of interests in exploration authorities under eligible farm-in agreements ...

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 ...