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Results: 1-10 of 1,337

Parliament - 25 February 2015

  • PwC Australia
  • -
  • Australia
  • -
  • February 25 2015

Tax and Superannuation Laws Amendment (2014 Measures No 7) Bill 2014 and Excess Exploration Credit Tax Bill 2014, which include, among other things

Progress of the R&D Tax Amendments Bill 2013

  • Watermark Patent & Trade Marks Attorneys
  • -
  • Australia
  • -
  • February 25 2015

Last week, the Senate passed amendments to the R&D Tax Incentive program to introduce a $100M R&D annual spending limit to replace the reduced rate

Superannuation - 24 February 2015

  • PwC Australia
  • -
  • Australia
  • -
  • February 24 2015

Assistant Treasurer Josh Frydenberg addressed the Self-Managed Super Funds (SMSF) Association in Melbourne last week. He discussed, among other

No input tax credits for GST incurred in supplying remote mine accommodation

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • February 23 2015

In Rio Tinto Services Ltd v Commissioner of Taxation 2015 FCA 94, the Federal Court has held that acquisitions made for the purpose of providing

Copyright and data streams a taxing problem

  • HopgoodGanim
  • -
  • Australia
  • -
  • February 23 2015

In this Alert, Partner Hayden Delaney, Associate Michele Davis and Solicitor Rachael Nyst present a case update on the recent decision concerning

Australian Taxation Office - 23 February 2015

  • PwC Australia
  • -
  • Australia
  • -
  • February 23 2015

New or updated materials on ATO website, including: Rulings issuing this Wednesday - including final ruling on special conditions for various

Recoverability of GST credits

  • PwC Australia
  • -
  • Australia
  • -
  • February 20 2015

In a test case before the Federal Court, Rio Tinto argued that it was entitled to input tax credits for acquisitions made in providing and

The Tax White Paper wish-list

  • Clayton Utz
  • -
  • Australia
  • -
  • February 19 2015

Australia is not a high-taxing country. We are around the bottom of the pack in terms of tax as a percentage of GDP. However the global position masks

Personal rights not an interest in WA land

  • Clayton Utz
  • -
  • Australia
  • -
  • February 19 2015

One of the vexing questions in duty laws is the scope of the definition of "land". Since land is a significant part of the duty base, either directly

1 July changes proposed to the taxation of employee share schemes

  • Clayton Utz
  • -
  • Australia
  • -
  • February 19 2015

The Federal Government has released new draft legislation designed to improve the taxation of employee share schemes (ESS) by: Deferring the "taxing