1-10 of 91 results

Buyers and sellers beware! Expenditure deductions denied and gains taxed as income
Insight 19 May 2020

Recent decisions handed down by both the High Court and Federal Court in relation to the 'income/capital distinction' and 'blackhole expenditure' have produced a mix of predictable and unexpected, but generally unfavourable, outcomes for taxpayers. Most buyers have been denied deductions for the pur ...

Trusts and partnership: When is a confirmation of rights a declaration of trust?
Insight 17 Apr 2020

The High Court of Australia held that certain deeds purporting to confirm a pre-existing trust of partnership property amounted to a new 'declaration of trust' within the meaning of the Western Australian stamp duty legislation.  ...

The Demerger Journey - from Facilitation to Frustration
Insight 13 Mar 2020

The Demerger Journey - from Facilitation to Frustration. Partner Joe Power and Senior Associate Jay Prasad published their paper on the demerger tax rules at the inaugural Tax Institute Tax Summit at the International Convention Centre in Sydney in March 2020. The paper considers the correctness of the ATO’s recent views on the scope of the demerger tax relief provisions, and compares those provisions to analogous provisions in the UK, US and Canada. ...

What's next for impact investing in Australia?
Insight 11 Jun 2019

The Australian impact investing market has grown considerably in recent years This growth has largely been attributed to a surge of impact investments that focus on environmental rather than social outcomes which is in contrast to global investor sentiment ...

Developers should tread carefully following dramatic stamp duty changes in Victoria
Insight 05 Jun 2019

The Victorian Government has proposed amendments to the Duties Act 2000 Vic Duties Act which could have a dramatic impact on the stamp duty outcomes for development projects particularly for residential developments and other fee for service arrangements for real estate in Victoria Partner Craig ...

Comment invited on new procurement guidelines to fight black economy
Insight 11 Dec 2018

Comment is being sought on new guidelines designed to enhance good tax behaviour and create an even playing field for businesses that comply with their tax obligations Partner John Greig and Lawyer Patrick Broe outline the proposed guidelines the implications for tenderers and some matters that ...

Are CCIVS the beginning of the end for the Unit Trust's monopoly?
Insight 19 Sep 2018

Avid or even occasional readers of Unravelled over the past few years cannot have failed to notice the Federal Governments proposal to introduce two new forms of collective investment vehicle - each a shiny tax-neutral alternative to the unit trust which and note the heavy dose of self-interest here ...

Corporate law developments
Insight 11 Sep 2018

Welcome to our monthly snapshot of regulatory updates and other developments in corporate law We know you are busy so our focus is on capturing key issues ...

Recent developments in non-executive director remuneration
Insight 22 Aug 2018

Large listed companies are increasingly imposing minimum shareholding requirements on non-executive directors Encouraging share ownership by non-executive directors through non-executive director share rights plans is set to increase following a recent ATO class ruling Managing Associate Shaun ...

Corporate law developments
Insight 08 Aug 2018

Welcome to our monthly snapshot of regulatory updates and other developments in corporate law We know you are busy so our focus is on capturing key issues ...

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