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A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • -
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

Recent developments for the third quarter 2012

  • Baker & McKenzie
  • -
  • Australia, China, European Union, France, Israel, Italy, Japan, Latvia, Singapore, Taiwan, United Kingdom, USA
  • -
  • January 8 2013

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York. Attorneys in the GES practice group work

BLG Monthly Update

  • Borden Ladner Gervais LLP
  • -
  • Argentina, Australia, Canada, United Kingdom, USA
  • -
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

Tax alert: changes to taxation of living away from home benefits

  • Squire Sanders
  • -
  • Australia
  • -
  • October 4 2012

From 1 October 2012 most living away from home benefits provided to Australian employees will become taxable to the employer

Living away from home benefit reforms: are you and your employees prepared for the changes?

  • Hunt & Hunt
  • -
  • Australia
  • -
  • August 21 2012

On 28 June 2012, the federal government introduced the Tax Laws Amendment (2012 Measures No. 4) Bill 2012 (Bill) into parliament which, if passed in its existing form, will drastically alter the tax treatment of living away from home (LAFH) allowances and benefits, with potentially significant financial and workforce impacts on employers

Important changes to living away from home allowances to commence 1 October 2012

  • Piper Alderman
  • -
  • Australia
  • -
  • July 13 2012

Currently before the Federal Parliament is the Tax Laws Amendment (2012 Measures No. 4) Bill 2012 which, if passed, will result in significant changes to the laws relating to Living Away From Home Allowances (LAFHA

Deferred start date for changes to living away from home benefits

  • Baker & McKenzie
  • -
  • Australia
  • -
  • June 29 2012

Following on from our previous alert on 21 May 2012, the Federal Government introduced Taxation Laws Amendment (2012 Measures No. 4) Bill 2012 into Parliament yesterday

Who is the employer? short term visits

  • Piper Alderman
  • -
  • Australia
  • -
  • May 31 2012

Under Australia’s tax treaties, where a person who is a non-resident exercises employment in Australia for a short period (usually not exceeding 183 days in aggregate within an income year) and their remuneration is paid by or on behalf of an employer who is not resident in Australia and is not borne by a permanent establishment or a fixed base which the employer has in Australia then the employment income of that non-resident is not subject to Australian tax but will be taxed in their country of residence

Did you know?.....

  • Squire Sanders
  • -
  • Australia
  • -
  • May 18 2012

In a move that is sure to impact some employment arrangements, the 2012-13 Federal Budget has slashed tax concessions for workers receiving Living Away from Home Allowance (LAFHA) and those receiving golden-handshake employment termination payments (ETPs

Sent packing

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Australia, South Africa
  • -
  • May 18 2012

Mr Eduard Sent (Sent) was sent packing by the Federal Court of Australia (FCA) on 16 April 2012, in an appeal against a decision by the Administrative Appeals Tribunal (Tribunal) on whether some or all of a payment of $11,600,000 to an executive share trust (Trust) was assessable as income in the hands of Sent (Sent v Commissioner of Taxation 2012 FCA 382

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