1-10 of 113 results

2022-2023 Budget update – concessional tax rates expanded to agricultural sector and low emissions technology innovations
Insight 12 Apr 2022

In its 2022–23 Budget, the Federal Government announced an expansion of its proposed concessional tax rates to agricultural and low emissions technology innovations. These concessional tax rates for profits derived from eligible intellectual property are known as a 'patent box'. ...

Tax disputes series: binding arbitration of tax disputes
Other

Webinar: Tax disputes series: binding arbitration of tax disputes ...

Tax Disputes Series: expert evidence in specialist tax matters
Insight

Webinar: Tax Disputes Series – expert evidence in specialist tax matters ...

Tax Disputes Series: what lies ahead - ATO compliance focus in the large market
Insight

Webinar: Tax Disputes Series: what lies ahead - ATO compliance focus in the large market ...

Beware the stamp duty pitfalls of nominee clauses and resulting trust exemptions – discussion of the Victorian case of Hartman
Insight 11 Mar 2022

The recent Victorian case of Hartman1 demonstrates the potential stamp duty dangers of relying on nominee clauses in transactions involving land (or other dutiable property). The VCAT decision highlights the importance of settling, if possible, on the identity of the ultimate transferee prior to execution of a contract and, above all, the need for developers and other purchasers of land to seek advice before relying on a nominee clause or otherwise seeking to transfer title to a third party. ...

High Court ruling that 'backpacker tax' is discriminatory invites consideration of other potentially disapplied discriminatory tax provisions
Insight 18 Nov 2021

In the recent decision of Addy v Commissioner of Taxation, the High Court ruled that the so-called 'backpacker tax' contravened the non-discrimination article contained in the double tax agreement between Australia and the United Kingdom (UK). ...

Commissioner victorious in taxing cross-border trust distributions of capital gains
Insight 04 Aug 2021

The Full Federal Court has confirmed a controversial view held by the Commissioner of Taxation (the Commissioner) on the taxation of capital gains from non-taxable Australian property made by Australian resident discretionary trusts that are distributed to foreign resident beneficiaries. ...

A tale of two courts: are wind farm assets fixtures or chattels?
Insight 09 Jun 2021

Wind farms and other renewable energy sponsors should be aware of two recent decisions of the Supreme Courts of Victoria and New South Wales, which have raised doubt over whether wind farm assets are chattels or fixtures. We briefly explore the key findings of each court and consider some broader repercussions of these decisions for the renewable energy industry. ...

Allens advises Bendigo and Adelaide Bank on offer of Capital Notes
News 24 Nov 2020

The Capital Notes offer includes an Institutional Offer, a Broker Firm Offer, a Reinvestment Offer for the CPS2 shareholders and a Securityholder Offer. The transaction will support the Bank's ...

Full Federal Court dismisses Commissioner's transfer pricing appeal against Glencore
Insight 18 Nov 2020

On 6 November 2020, the Full Court of the Federal Court of Australia handed down its much anticipated decision dismissing the Commissioner's appeal (save for one issue) against Glencore Investment Pty Ltd in a significant transfer pricing dispute. ...

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