1-10 of 126 results

Victorian stamp duty for industrial and commercial properties transitions to annual tax from 1 July 2024
Insight 05 Jun 2024

From 1 July 2024, under the Commercial and Industrial Property Tax Reform Act 2024 (Vic) (the Act), which seeks to implement 'transformational' tax reform for commercial and industrial property, such property will be subject to stamp duty for a final time when it is next sold or otherwise transacted ...

Tax Forum: Limiting Debt Deductions - a look at the new thin capitalisation rules
Insight 23 May 2024

In 2022, the then newly elected Australian Labor Government published a Consultation Paper in which it confirmed that it would undertake the ambiguous (and unenviable) task of comprehensively reviewing Australia's interest limitation – or thin capitalisation – regime.  ...

How to prepare for, and execute, a successful exit
Insight 07 May 2024

After a relatively subdued 2023, we are predicting that the rest of 2024 will prove to be the year of the exit, with improving macroeconomic conditions providing the ideal environment for the exit of a number of high-quality assets. ...

Tax benefits and desire: lessons from the Minerva Part IVA decision
Insight 21 Mar 2024

The decision represents a significant win for taxpayers and provides guidance on the operation of Australia's anti-avoidance rules contained in Part IVA. ...

Vietnam bond investment guide
Insight 13 Dec 2023

This guide provides a comprehensive overview of corporate bonds, and discusses some key legal and practical issues for foreign investors and domestic issuers on bond transactions in Vietnam. ...

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. ...