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Business income tax measures

Gilbert + Tobin
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Australia
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May 16 2013

As foreshadowed, the Government has announced that it will reduce the amount of potential deductions available to foreign controlled andor outbound

Superannuation reforms

Gilbert + Tobin
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Australia
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May 16 2013

It is proposed that ECT will now be taxed at an individual’s marginal tax rate plus an interest charge to recognise that the tax on excess

Federal Court rules capital gain on disposal of mining investment not taxable to offshore pooling vehicle

Gilbert + Tobin
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Australia
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May 7 2013

On 26 April 2013 the Federal Court of Australia handed down a decision on the treatment of a disposal of shares in an Australian listed mining

Assistant Treasurer releases consultation paper on monthly PAYG instalments for large companies

Gilbert + Tobin
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Australia
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March 31 2013

Treasury has recently conducted public consultation on its proposal to change the timing of payment of PAYG instalments by large companies from

Draft amendments to the general income tax anti-avoidance rule in Part IVA of the Income Tax Assessment Act 1936 (Cth) released

Gilbert + Tobin
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Australia
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January 21 2013

The Commonwealth Government's proposed amendments to Part IVA of the Income Tax Assessment Act 1936 (Cth) are designed to bolster the effectiveness

The Australian Government releases the third tranche of director liability reform proposals for public consultation

Gilbert + Tobin
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Australia
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September 28 2012

As part of the Australian Government’s initiative to harmonise personal criminal liability for corporate fault across Australian jurisdictions, the third tranche of the Government’s director liability reform proposes to repeal various provisions of Commonwealth tax legislation

Supreme Court of South Australia considers whether communication of an inability to perform constitutes anticipatory breach in Ryan v Urban Construct (SA) Pty Ltd

Gilbert + Tobin
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Australia
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September 28 2012

A party which intimates that it will not be able to complete a contract may escape liability where the other party to the contract is not ready, willing and able to perform its obligations, if those obligations are sufficiently interdependent

The ATO announces its tax focus areas for 2012 to 2013

Gilbert + Tobin
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Australia
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August 23 2012

Companies should carefully consider the focus areas identified in the ATO’s compliance program for the year ahead and ensure that they are particularly vigilant on these issues

Federal Court of Australia considers the existence of a partnership in Yacoub v Commissioner of Taxation

Gilbert + Tobin
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Australia
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August 23 2012

This case emphasises that while statements of intention are relevant, the Courts will consider the substance of the contractual terms between the parties to determine whether a partnership exists

Transfer of iron ore and coal interests since 1 May 2010

Gilbert + Tobin
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Australia
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July 17 2012

Even if you didn’t think the minerals resource rent tax (MRRT) was going to affect you, if you disposed of an iron ore or coal asset after 1 May 2010, you may be under an obligation to provide a notification to the buyer or acquirer by 21 July 2012

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