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Results: 1-10 of 894

One recital too many risks double stamp duty

  • Cordato Partners
  • -
  • Australia
  • -
  • April 22 2014

In Australia, a settlor establishes a trust by settling a nominal sum upon a trustee. This is recorded in a trust deed and nominal stamp duty is paid

Tax tips and traps: investing overseas

  • Rockwell Olivier
  • -
  • Australia
  • -
  • April 18 2014

Do you or your business organisation receive income from overseas investments or businesses, or are you or your business organisation intending to

The ATO provides welcome certainty for limited recourse borrowing arrangements

  • HopgoodGanim
  • -
  • Australia
  • -
  • April 17 2014

In a previous Alert , we posed the question as to whether the exemption to the in-house asset rules in section 71(8) of the Superannuation Industry

No free lunch for inbound property investors

  • Gadens Lawyers
  • -
  • Australia
  • -
  • April 17 2014

The Full Federal Court has, this month, invalidated one of the most intriguing inbound tax structures which seemingly offered the "holy grail" of tax

SMSFs investing in private unit trusts - has the ATO changed its view on fixed entitlement?

  • Cooper Grace Ward
  • -
  • Australia
  • -
  • April 16 2014

The ATO has consistently accepted that 'fixed entitlement' is not a defined term for the purposes of the non-arm's length income rule in section

ATO releases guidance on penalties for breaches of ancillary fund guidelines

  • Cooper Grace Ward
  • -
  • Australia
  • -
  • April 16 2014

The ATO has released PS LA 20141 outlining: how the Commissioner administers penalties for failure to comply with the ancillary fund guidelines

Draft Taxation Determination TD 2014D8 considerations for the infrastructure industry

  • PwC Australia
  • -
  • Australia
  • -
  • April 16 2014

On 12 March 2014, The Commissioner of Taxation released draft Taxation Determination TD 2014D8 for public comment. Following are details from the

Transfer pricing: first guidance on division 815 released

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • April 16 2014

TR 2014D3 on Reconstruction, TR 2014D4 and PS LA 3673 on Documentation & PS LA 3672 on PenaltiesThe first draft guidance released today on

Global employment, pensions and incentives newsletter

  • Herbert Smith Freehills LLP
  • -
  • Africa, Australia, China, European Union, France, Hong Kong, Japan, Russia, Singapore, Spain, United Kingdom, USA
  • -
  • April 15 2014

Most of the labour codes in force in francophone sub-Saharan Africa contain provisions which seek to prevent unfair competition practices among

Employees v contractors - keeping the ATO auditors happy

  • Cooper Grace Ward
  • -
  • Australia
  • -
  • April 14 2014

The ATO is increasing its audit focus on businesses that use contractors. The risk is that if the ATO concludes that individuals are employees rather