1-10 of 104 results

Double-duty provisions to receive much needed guidance on what constitutes 'land development'
Insight 01 Oct 2020

The Victorian SRO has released a draft revenue ruling in an effort to provide practical guidance as to what types of activities constitute 'land development'. Unfortunately, the Draft Ruling does not overcome the existing uncertainty in some common situations and arguably seeks to expand the types of activities that may be considered 'land development'. ...

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 ...

Mandatory binding arbitration of tax disputes
Insight 05 Aug 2020

The approval of multilateral instruments in recent years means that binding arbitration of tax disputes is now available under the Tax Treaties with ten additional countries, including major trading partners Singapore, the United Kingdom, Japan and New Zealand. This trend is expected to continue. ...

Tax disputes series: binding arbitration of tax disputes
Other

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

Allens advises on Australia's largest super fund merger
News 08 Jul 2020

Following the merger on 30 June 2020, FSS Trustee Corporation now manages over $125 billion on behalf of more than 1.1 million members from similar industries, such as education, healthcare and the ...

Trusts and partnership: When is a confirmation of rights a declaration of trust?
Insight 17 Apr 2020

The High Court of Australia held that certain deeds purporting to confirm a pre-existing trust of partnership property amounted to a new 'declaration of trust' within the meaning of the Western Australian stamp duty legislation.  ...

Allens advises on Hills M2 Motorway $815m refinancing
News 08 Apr 2020

Allens advised a lender sydicate of 20+ financiers on the $815m refinancing of the Hills M2 Motorway. The Hills M2 owned by Transurban is a 21km road linking Sydney's lower north shore and north west. ...

The Demerger Journey - from Facilitation to Frustration
Insight 13 Mar 2020

The Demerger Journey - from Facilitation to Frustration. Partner Joe Power and Senior Associate Jay Prasad published their paper on the demerger tax rules at the inaugural Tax Institute Tax Summit at the International Convention Centre in Sydney in March 2020. The paper considers the correctness of the ATO’s recent views on the scope of the demerger tax relief provisions, and compares those provisions to analogous provisions in the UK, US and Canada. ...

Buyers and sellers beware! Expenditure deductions denied and gains taxed as income
Insight 19 May 2020

Recent decisions handed down by both the High Court and Federal Court in relation to the 'income/capital distinction' and 'blackhole expenditure' have produced a mix of predictable and unexpected, but generally unfavourable, outcomes for taxpayers. Most buyers have been denied deductions for the pur ...

Allens acts on the IPO for the Magellan High Conviction Trust and Magellan's institutional placement
News 16 Oct 2019

Allens has advised Magellan Asset Management Limited, on an initial public offering for a new ASX-listed investment trust, the Magellan High Conviction Trust. ...

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