41-50 of 92 results

Allens Accelerate: 2016 Budget summary: startup hits and misses
Insight 06 May 2016

Allens has looked at the Budget handed down by the Turnbull Government this week and identified the hits and misses for Australian startups Overall the measures targeted at the startup and innovation sector have mostly been amendments and improvements to existing legislation and previously announced ...

Allens Accelerate: The startup investor tax concessions - what you need to know
Insight 22 Mar 2016

The Federal Government has introduced a Bill detailing tax concessions to incentivise investment into Australian startups ...

FIRB shines the spotlight on tax issues
Insight 23 Feb 2016

The Australian Government has announced that in applying the national interest test to future foreign investment applications it will be requiring investors to satisfy a series of tax compliance and disclosure obligations relating to the tax implications of the proposed investment and the ...

Commissioner threatens to issue higher tax bills
Insight 19 Feb 2016

The Commissioner of Taxation has in a recent Australian Senate Estimates hearing expressed frustration that companies potentially subject to Australias cross-border anti-avoidance laws including the new Multinational Anti-Avoidance Law or MAAL which have documents offshore outside the reach of his ...

New AMIT rules
Insight 15 Dec 2015

New legislation has been introduced into Federal Parliament that will replace the existing taxation regime for trusts which qualify as Attribution Managed Investment Trusts Partner Charles Armitage and Managing Associate Judith Taylor look at what is different from the original Exposure Draft ...

High Court decision on retention obligations provides some clarity to liquidators
Insight 14 Dec 2015

The High Court has ruled that a liquidator has no obligation to retain monies on account of tax until a notice of assessment has been issued The decision will provide much needed clarity for liquidators and other statutorily deemed trustees and agents Partners Charles Armitage and Christopher ...

Withholding tax to capture exit profits
Insight 11 Dec 2015

Legislation introduced into Parliament will impose a 10 per cent non-final withholding tax on proceeds paid to foreign parties to acquire direct or indirect interests in Australian real property and mining rights from 1 July 2016 Partner Martin Fry and Lawyer David Lewis discuss the proposed law ...

Federal Court judgment in the Chevron transfer pricing case
Insight 10 Nov 2015

The Federal Courts much-anticipated judgment in emChevron Australia Holdings v Commissioner of Taxationem is the next important step in the development of Australias transfer pricing rules Partners Martin Fry and Toby Knight discuss certain implications of the decision ...

Long-awaited reform to company loss rules
Insight 21 Sep 2015

The company loss recoupment rules have been amended to give effect to long-awaited reforms to the continuity of ownership tests This will assist companies that have multiple classes of shares with unequal rights to dividends capital distributions and voting power Partner Martin Fry and Associate Jay ...

Positive guidance on negative control?
Insight 18 Sep 2015

Draft guidance targeting the infrastructure industry particularly in the context of stapled property trust and operating company structures frequently used in infrastructure projects has been released Partner Charles Armitage Managing Associate Judith Taylor and Lawyer David Lewis report ...