Changes to capital gains tax for foreign residents *

Australia - May 14 2013
Following on from last years Budget which saw the removal of certain tax benefits for foreign residents (such as the removal of the capital gains tax…

Co-authors: Andrew Spalding.

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Tax incentives for infrastructure projects *

Australia - May 9 2013
On 18 April 2013 the Treasury issued exposure draft legislation which seeks to encourage private sector investment in nationally significant…

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NSW mortgage duty – going, going, gone? *

Australia - March 6 2013
The decision of the Supreme Court of New South Wales in Bondi Beachside Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 21 is a timely…

Co-authors: Vittorio Casamento.

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Taxpayer wins High Court appeal on franking credit scheme *

Australia - November 20 2012
On 14 November 2012, the High Court, in the case of Mills v Commissioner of Taxation [2012] HCA 51, allowed an appeal against a Full Federal Court decision and set aside a determination of the Commissioner of Taxation (the Commissioner) to deny franking credits under a franking credit scheme relating to certain securities issued by the Commonwealth Bank of Australia (the Bank).

Co-authors: Mia Matic.

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Special purpose entities under attack *

Australia - July 30 2012
It is quite common to use a special purpose entity in the form of a company or trust for major projects, including those involving resources and infrastructure developments.

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