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Budget 2013-14

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • May 14 2013

The 2013-14 Budget has announced significant changes to the Australian taxation system to address revenue shortfalls and seek to fund spending

The Federal Court rules in RCF: treaty benefits for fiscally transparent entities and other interesting issues

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • May 8 2013

Recently, the Federal Court of Australia handed down its decision in Resource Capital Fund III LP v Commissioner of Taxation 2013 FCA 363 ("RCF"

Government releases draft legislation in relation to the “full” IMR

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • April 4 2013

The Government has today released the draft legislation for final "third" element in the Investment Manager Regime (IMR) (being, "IMR 3" or the

Further MIT reforms: uncertainty regarding treatment of foreign pension funds under MIT concessions to be removed

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • February 14 2013

The Assistant Treasurer announced yesterday that the Government will amend the managed investment trust ("MIT") rules to clarify that foreign pension

Part IVA and transfer pricing reforms bill introduced into parliament

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • February 14 2013

The Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 (Cth) was introduced into the House of Representatives

Meaning of “residential premises” for GST purposes - new GST ruling released

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • February 14 2013

The Australian Taxation Office ("ATO") has varied its view as to the meaning of "residential premises" in the A New Tax System (Goods and Services

Release of FATCA final regulations: impact for Australian financial institutions

  • King & Wood Mallesons
  • -
  • Australia, USA
  • -
  • January 22 2013

After almost a year's wait, the US Government has released the final regulations (Regulations) relating to the Foreign Account Tax Compliance Act

China aviation finance market on the rise a look back at 2012

  • King & Wood Mallesons
  • -
  • China
  • -
  • January 10 2013

2012 has witnessed another year of growing demand and strong deal flows in the Chinese aviation market. By year end, more than 350 new aircraft will

Test case regarding the income tax share buy-back rules - Commissioner of Taxation v Consolidated Media Holdings

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • December 7 2012

On Wednesday the High Court of Australia (High Court) unanimously allowed an appeal from a decision of the Full Court of the Federal Court of Australia and upheld an assessment by the Commissioner of Taxation (Commissioner) that Consolidated Media Holdings Limited (formerly Publishing and Broadcasting Ltd) (CMH) made a capital gain (rather than an assessable (but rebateable) dividend) when shares it held in Crown Ltd (Crown) were bought back by Crown in an off-market share buy-back

Time to check-in again with the not-for-profit reforms

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • December 5 2012

The Not-for-Profit (NFP) sector is undergoing a period of massive transformation with significant reforms already announced, legislated or under consideration

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