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Foreign investment in minerals liable to less capital gains tax

  • Clayton Utz
  • -
  • Australia
  • -
  • April 26 2013

Australia's domestic laws limit the liability of foreign residents to Australian capital gains tax (CGT) to instances involving direct and indirect

GST recovery a matter of substance, not form

  • Herbert Smith Freehills LLP
  • -
  • Australia
  • -
  • March 25 2013

For most businesses GST is a wash for day to day to transactions. That is, they charge an additional GST amount to customerscounterparties and claim

Court of Appeal upholds Alesco tax avoidance decision

  • Russell McVeagh
  • -
  • Australia, New Zealand
  • -
  • March 8 2013

The Court of Appeal has delivered its judgment (available here) in the Alesco case, rejecting the taxpayer's appeal and upholding the High Court's

A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • -
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

Putting out the welcome mat to foreign pension and sovereign wealth funds - MIT withholding tax changes

  • Corrs Chambers Westgarth
  • -
  • Australia
  • -
  • February 26 2013

In keeping with its goal of encouraging more foreign investment into Australia, the Federal Government will change existing laws to ensure foreign

Senate Committee issues an interim report: tax and foreign investment closing the loopholes

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • December 3 2012

Finally, after several extensions, the Rural and Regional Affairs and Transport References Committee has published an interim report

Expropriation through taxation in which circumstances might there be a remedy under international investment law?

  • Herbert Smith Freehills LLP
  • -
  • Australia, Global
  • -
  • August 6 2012

The latest chapter in the Yukos saga has just been written

Assessment and franking of dividends: final Taxation Ruling released

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • June 29 2012

The Australian Taxation Office (ATO) has released Taxation Ruling TR 20125 (TR20125), which is about the taxation of dividends paid in compliance with section 254T of the Corporations Act 2001 (Corporations Act) from 28 June 2010

Land rich and landholder duty implications for M&A deals

  • Corrs Chambers Westgarth
  • -
  • Australia
  • -
  • June 25 2012

When GST was first introduced the States and Territories agreed to stamp duty reform to reduce the stamp duty base

Special dividends - sweetening the deal

  • Gilbert + Tobin
  • -
  • Australia
  • -
  • April 30 2012

The payment of special and ordinary dividends prior to completion of public company takeovers has been a common theme in many recent transactions