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Changes to capital gains tax for foreign residents

Norton Rose Australia
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Australia
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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

Tax incentives for infrastructure projects

Norton Rose Australia
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Australia
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May 9 2013

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

NSW mortgage duty going, going, gone?

Norton Rose Australia
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Australia
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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

Taxpayer wins High Court appeal on franking credit scheme

Norton Rose Fulbright LLP
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Australia
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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

Special purpose entities under attack

Norton Rose Australia
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Australia
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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

NSW backtracks on duty abolition

Norton Rose Australia
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Australia
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June 12 2012

On 12 June 2012, it was announced in the NSW State Budget that the following heads of NSW stamp duty, which were due to be abolished as from 1 July 2012, will continue to be charged until 1 July 2013: transfer duty on unquoted marketable securities

Further progress with investment manager regime

Norton Rose Fulbright LLP
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Australia
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March 20 2012

On 7 March 2012 the Federal Government released a second exposure draft of legislation implementing the first and second elements of the Investment Manager Regime (IMR

Investment manager regime draft legislation released

Norton Rose Fulbright LLP
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Australia
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September 8 2011

FIN 48 created a headache both for the offshore funds industry and the Australian Government as it saw many overseas investment funds shy away from Australian investments and the use of Australian investment intermediaries due to uncertainties in the application of Australia’s tax laws

Taking a risky tax position? You may need to tell the ATO

Norton Rose Fulbright LLP
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Australia
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July 31 2011

The Australian Taxation Office (ATO) will be requiring certain companies to file an additional schedule with their 2011-12 tax return, called the Reportable Tax Position (RTP) Schedule, which will disclose that company’s tax risk in relation to certain transactions and arrangements

Taxation of trusts the promise of greater clarity?

Norton Rose Fulbright LLP
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Australia
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March 28 2011

In recent times the taxation of trusts has been subject to a degree of uncertainty in the wake of court decisions such as Bamford v Commissioner of Taxation and the Colonial First State Investments Ltd case

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