21-30 of 92 results

The Asia Region Funds Passport begins to take shape
Insight 17 Oct 2017

Its been a busy few months for the development of the Asia Region Funds Passport In late August the Federal Government released exposure draft legislation to accommodate the introduction of the Passport in Australia Once implemented the Passport will allow fund managers from participating economies ...

The new corporate collective investment vehicle: Wholesale application?
Insight 07 Sep 2017

We reported on 1 September that the Federal Government has released exposure draft legislation for the new corporate collective investment vehicle or CCIV In this article Partner Marc Kemp and Consultant Derek Heath consider whether the CCIV is likely to replace the unit trust as the vehicle of ...

New corporate collective investment vehicle exposure draft legislation released
Insight 25 Aug 2017

The Federal Government today released exposure draft legislation for the new corporate collective investment vehicle one of the two forms of collective investment vehicle that it pledged to develop as part of the 2016-2017 budget Partners Marc Kemp and Charles Armitage and Senior Overseas ...

Land tax recovery - no, yes, no again
Insight 15 Jun 2017

The Queensland Government is proposing legislation that will restore a prohibition on landlords requiring tenants to pay land tax under commercial leases entered into after 1 January 1992 and before 30 June 2009 This essentially negates the effect of a Supreme Court decision that land tax from 30 ...

Stamp duty and land tax developments - Victoria and Northern Territory
Insight 18 May 2017

Victoria is proposing to limit its off-the-plan duty concession extend the scope of its sub-sale duty provisions and introduce a vacant residential property tax The Northern Territory is proposing a significant increase in its duty rates affecting large transactions entered into from 1 July 2017 ...

Lessons from Singapore's new collective investment vehicle
Insight 13 Apr 2017

The Monetary Authority of Singapore recently sought public consultation on the features of its proposed new vehicle for collective investment the Singapore Variable Capital Company Partners Marc Kemp and Charles Armitage and Senior Overseas Practitioner James Kanabar review the key elements of the ...

Parliament passes diverted profits tax legislation
Insight 31 Mar 2017

Legislation to implement a diverted profits tax has passed the Federal Parliament From 1 July 2017 the tax may potentially apply to the diversion of profits offshore through arrangements between related parties Targeted at large multinational groups the diverted profits tax is a fusion of ...

Treasury consultation paper flags changes to stapled structures
Insight 28 Mar 2017

Stapled structures have been used as an investment platform in the property and infrastructure sectors for decades and more recently have been deployed into renewable energy agriculture and other areas Through the issue of its Taxpayer Alert on stapled structures on 31 January 2017 the ATO indicated ...

Trends over the past year in the Australian projects and infrastructure sectors
Insight 08 Feb 2017

A substantial pipeline of both private and public infrastructure projects has attracted a variety of local and offshore project finance providers wishing to gain exposure to returns from these attractive Australian investment opportunities Allens Partners Nick Adkins Scott McCoy and Rob Watt look at ...

Linklaters Insights: A cross-border guide to starting a business
Insight 23 Dec 2016

Our global alliance partner Linklaters has compiled a guide for foreign investors who are looking to start a business in selected jurisdictions ...

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