41-50 of 147 results

A new planning regime for Queensland
Insight 03 Jul 2017

The Planning Act 2016 commences today together with the Planning Regulation 2017 various new planning documents and new forms The Act replaces the Sustainable Planning Act 2009 While there is a lot that has changed under the new regime the cornerstones of the planning system remain intact Special ...

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 ...

Can super really help housing affordability (and I have not asked should it)?
Insight 07 Jun 2017

The 2017 Budget included proposals intended to reduce pressure on housing affordability Two of them use the superannuation system to do so the First Home Super Saver Scheme and the Reducing Barriers to Downsizing proposal Partner Michelle Levy examines the schemes in more detail ...

Australia's foreign investment regime - Budget changes
Insight 23 May 2017

The Australian Government flagged a number of changes to Australias foreign investment regime in the 2017 Budget In a welcome development the changes seek to simplify an otherwise complex regime and encourage foreign investment in Australia Partner Wendy Rae and Associate Nick Kefalianos examine the ...

Amendments to PPS lease law - what you need to know
Insight 22 May 2017

Legislation has come into force that will amend the Personal Property Securities regime The amendments are designed to reduce the PPSAs impact on the equipment hiring industry Previously hirers equipment leases and bailment arrangements of an indefinite term or short term leases of a year or more ...

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 ...

Victoria's plan for value creation and capture
Insight 06 Apr 2017

The Victorian Government has released the Victorian Value Creation and Capture Framework which articulates its policy on value creation and value capture in the planning and delivery of public projects The intention of the framework is to harness the potential of government investments to create ...

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 ...

The latest from the High Court on contractual interpretation
Insight 30 Mar 2017

There is an ongoing controversy as to whether in construing a contract the true rule in Codelfa mandates that a contract be ambiguous on its face before a court may consider evidence of surrounding circumstances The High Court this week had an opportunity to consider this issue Although its decision ...

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 ...