1-10 of 131 results
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. ...
High Court clarifies tax treatment of IP embedded royalties in PepsiCo case
In the first case of its kind, the High Court has rejected an attempt by the Australian Taxation Office (ATO) to impose royalty withholding tax and diverted profits tax on a so-called royalty for the ...
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. ...
State Taxes Convention: land tax grouping rules
Craig Milner and Scott Lang have published a paper on the different land tax grouping rules in each Australian state. Such rules apply to aggregate the landholdings of companies, trusts or both compan ...
Conexa and statutory severance: when a pipeline is 'land'
'Statutory severance' provisions have a significant impact on the application of tax laws to owners of built infrastructure. The New South Wales Court of Appeal's recent decision in Conexa Sydney Hold ...
Stamp duty complexities in Sale and Purchase Agreements: insights from Van Dairy
The recent Tasmanian case of Van Dairy suggests that an agreement to procure a sale of property might be liable to duty as an agreement for sale, even if the owner of the property is not a party to it. considered the status of a Sale and Purchase Agreement (SPA) in the context of stamp duty. ...
National Transfer Pricing Conference: Intragroup financing — More than just whether the price is right
Toby Knight, Anna Sartori and Gidon Waller have published a paper examining the application of transfer pricing, the debt deduction creation rules (DDCR), the new thin capitalisation rules and the general anti-avoidance rule (GAAR) to intragroup financing arrangements. ...
Overview of state and territory Budgets 2024–25
Budgets for 2024-25 have now been delivered in all Australian jurisdictions. Two common themes are incremental increases to existing taxes, and 'cost of living' tax relief. We examine the Budget announcements that will be relevant to business and industry. ...