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R&D Tax Incentive update

  • PwC Australia
  • -
  • Australia
  • -
  • December 18 2014

As we approach the end of 2014, now is the time to address pre-year end issues. For December balancers that undertake R&D activities both here and

ATO attacks fly-in fly-out arrangements

  • Squire Patton Boggs
  • -
  • Australia
  • -
  • December 17 2014

On 10 December 2014, the Federal Court handed down its judgement subjecting John Holland to Fringe Benefits Tax (FBT) on its fly-in fly-out costs

Focus: will deductions by employees for home to work travel fly?

  • Allens
  • -
  • Australia
  • -
  • December 17 2014

A recent Federal Court decision means 'fly-in fly-out' workers cannot claim tax deductions for the cost of transport to and from work. Given the

Journal 2014 October to December for Australian readers

  • Watermark Patent & Trade Marks Attorneys
  • -
  • Australia
  • -
  • December 16 2014

Familiarity with the requirements for identifying eligible Research and Development (R&D) activities is key to maximising benefit from the R&D Tax

High Court restores the GST world as we knew it - FCT v MBI Properties Pty Ltd 2014 HCA 49

  • Gadens Lawyers
  • -
  • Australia
  • -
  • December 16 2014

The Federal Court created a wave of uncertainty for GST when it held that the only relevant supply in respect of a lease occurs on its grant (see MBI

FATCA new year’s eve deadlines: make sure you comply!

  • King & Wood Mallesons
  • -
  • Australia, USA
  • -
  • December 12 2014

Reporting Australian financial institutions must determine their FATCA status and register with the IRS by 31 December 2014 and conduct FATCA due

Advancing home grown innovation through a “Patent Box” Tax System

  • Watermark Patent & Trade Marks Attorneys
  • -
  • Australia
  • -
  • December 12 2014

Australia is a world leader in innovation, with businesses investing heavily in Research & Development (R&D) activities. However, currently our

R&D Tax Incentive update: changes to Overseas Findings

  • Watermark Patent & Trade Marks Attorneys
  • -
  • Australia
  • -
  • December 12 2014

An 'Overseas Finding' is required to claim the R&D Tax Incentive when R&D activities, which form part of an Australian R&D project, are undertaken

Stamp duty on transfers of land High Court holds that payments under integrated transactions moved transfers of land

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • December 11 2014

The High Court of Australia has held in Commissioner of State Revenue v Lend Lease Development Pty Ltd 2014 HCA 51 that the consideration "for" a

Congestion levy and proposed amendment to the Open Space Contribution likely to lead to increased costs

  • Lander & Rogers
  • -
  • Australia
  • -
  • December 11 2014

The City of Melbourne currently requires a person who proposes to subdivide land located within the City of Melbourne to make a contribution to the