1-10 of 121 results

Overview of state and territory Budgets 2023-24
Insight 30 Nov 2023

All Australian states and territories have delivered their Budgets for 2023–24. Those Budgets' proposed changes span a spectrum from minor tax refinements to major tax reforms. ...

Clarifying aspects of the Thin Capitalisation Rules and Debt Deduction Creation Rules
Insight 23 Oct 2023

In this Insight, we provide clarity to tax managers, CFOs and commercial managers seeking to evaluate the cost/benefits of undertaking a transaction, particularly with a related party. ...

Significant expansion of the NSW duty base
Insight 04 Oct 2023

The 2023 NSW budget contained a number of significant changes to stamp duty, including: the landholder duty acquisition threshold for private unit trusts has been lowered from 50% to 20% wholesale ...

Thin cap: debt deduction creation regime
Insight 25 Sep 2023

In this insight, we analyse the new debt deduction creation regime and discuss its potential implications. ...

Build to rent: from 'nice-to-have' to 'must-have'

Build-to-rent (BTR) is one of the most effective keys to alleviating Australia's housing crisis. It can provide a significant amount of housing supply nationally and at speed, in an environment where demand is growing and supply is shrinking. ...

Latest constitutional challenge to notional GST fails
Insight 14 Aug 2023

Two recent decisions - Hornsby Shire Council v Commonwealth; and Landcom v Commissioner of Taxation - have rejected constitutional challenges to the notional goods and services tax (GST) voluntarily paid by the Commonwealth, states, local councils and statutory authorities. ...

Closing valuation gaps, unlocking value
Insight 19 Jul 2023

The current Australian M&A landscape continues to be marked by a tough valuation environment, with bid-ask spreads, interest rate uncertainty and an uncertain macroeconomic backdrop making completion of transactions difficult. ...

Federal Budget 2023–24: five key takeaways for general counsel
Insight 17 May 2023

Here is our take on the essential issues for General Counsel arising from the Federal Budget (Budget) 2023-24. ...

Changes to the tax treatment of 'exploration': the journey continues
Insight 15 May 2023

In the 2023 Federal Budget, the Government announced that legislation would be enacted to apply the narrow meaning of 'exploration' for PRRT purposes. This will be retrospective legislation as it will apply the narrow meaning of exploration for PRRT purposes with effect from 21 August 2013. ...