31-40 of 96 results

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 ...

Budget superannuation changes passed
Insight 09 Dec 2016

The Governments main changes to superannuation have been passed by Parliament We look at what this means for the superannuation industry and for you. ...

Diverted profits tax exposure draft Bill and explanatory memorandum released
Insight 02 Dec 2016

Exposure draft legislation and explanatory materials for a diverted profits tax have been released by the Federal Government Targeted at multinational groups transferring profits to offshore associates the measures will give the Commissioner of Taxation a power to issue assessments at a punitive ...

Queensland foreign stamp duty surcharge - relief guidelines issued
Insight 03 Oct 2016

New relief guidelines have been issued on Queensland's foreign stamp duty surcharge ...

Foreign purchaser stamp duty surcharge about to start in Queensland
Insight 20 Sep 2016

From 1 October 2016 a stamp duty surcharge of an additional 3 per cent will apply when a foreign person acquires residential land in Queensland Affected taxpayers should therefore urgently consider whether contracts relating to potentially affected transactions can be exchanged in the next few days ...

NSW imposes stamp duty surcharge on foreign purchasers of residential land
Insight 30 Jun 2016

New South Wales has introduced a stamp duty surcharge of 4 per cent for direct and indirect acquisitions of residential land by foreign purchasers, with effect from 21 June 16. A land tax surcharge of 0.75 per cent will also be imposed on residential land owned by foreign persons, commencing 31/12 ...

Important AMIT regime developments
Insight 24 Jun 2016

The Australian Securities and Investments Commission has granted relief to assist responsible entities of registered schemes to make changes to their constitutions to qualify for the new attribution managed investment trust regime without holding a members meeting In addition and in response to ...