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Corporate law developments
Insight 08 Aug 2018

Welcome to our monthly snapshot of regulatory updates and other developments in corporate law We know you are busy so our focus is on capturing key issues ...

Has the ATO tolled the bell for demerger and acquisition scheme structures?
Insight 13 Jul 2018

Late last month the Deputy Commissioner of Taxation formally refused a request from AMA Group Limited for demerger relief in connection with a demerger and acquisition transaction involving private equity firm Blackstone The ATOs decision which resulted in the termination of that transaction casts ...

The end of the unit trust monopoly - tranche 1 of the revised CCIV bill
Insight 15 Jun 2018

On 13 June 2018 the Federal Government released the first tranche of the revised exposure draft legislation for the new corporate collective investment vehicle one of the two forms of collective investment vehicle which it pledged to develop as part of the 2016-2017 budget We are undertaking a ...

International Comparative Legal Guide to Project Finance 2018 - Australia
Insight 25 May 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 ...

Exposure Draft to implement tax integrity package for stapled structures released
Insight 23 May 2018

Treasury has released the first of several tranches of exposure draft legislation to implement the Federal Governments tax integrity package for stapled structures and broader tax concessions currently available to certain foreign investors The draft legislation sets out the requirements that ...

Long-awaited integrity package on taxation of stapled structures released
Insight 29 Mar 2018

A package of tax measures that seek to address the Federal Governments perceived sustainability and tax integrity risks posed by stapled structures has been announced It also limits certain broader tax concessions currently available to foreign investors so that the potential reach of the measures ...

Resource Capital Fund IV LP: what's all the fuss about? Foreign partnerships and liability to Australian tax
Insight 23 Feb 2018

The Federal Court has concluded that the profit made on disposal of shares in an Australian mining company by a private equity fund formed as a Cayman Islands Limited Partnership was not subject to Australian tax1 It found the shares in the Australian company were not taxable Australian property for ...

Foreign stamp duty surcharge of 7 per cent introduced in South Australia
Insight 23 Jan 2018

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 Partner Adrian Chek and Summer Clerk Emma Croft report on the surcharge and summarise the position across Australia ...

Exposure draft legislation for Australian 'hybrid mismatch rules' released
Insight 01 Dec 2017

Treasury has released for consultation exposure draft legislation to introduce new rules to neutralise the effects of hybrid mismatch arrangements in accordance with Action Item 2 of the OECDG20 Base Erosion and Profit Shifting Project Multinational groups with cross-border arrangements or proposing ...

The beginning of the end of the unit trust's monopoly? CCIV legislation and ASIC guidance
Insight 09 Nov 2017

Avid readers of Unravelled over the past few years cannot have failed to notice that there are moves afoot to introduce two new forms of collective investment vehicle each promising a shiny tax-neutral alternative to the unit trust and hopefully saving Australian lawyers a lot of sleepless nights ...

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