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Relief from Additional Foreign Acquirer Duty
  • Gadens
  • Australia
  • September 26 2016

In June this year, the Queensland Government passed legislation that will impose a 3 surcharge on the purchase of residential land in Queensland by


Talking Tax - Issue 50
  • Hall & Wilcox
  • Australia
  • September 23 2016

On 8 September, the ATO released a consultation paper seeking comments as to how penalties should be applied in situations where there has been a


Land tax win for landlords
  • Gadens
  • Australia
  • September 20 2016

Landlords of Queensland commercial properties can recover land tax from 30 June 2010 under leases entered between 1 January 1992 and 30 June 2009


Duty and Land Tax Surcharges to sting discretionary trusts
  • Bartier Perry
  • Australia
  • September 19 2016

The New South Wales Government announced two surcharges aimed at ‘foreign persons’ acquiring and holding residential property in the 2016 budget. The


The new ‘foreign resident’ capital gains withholding regime - a new tax on becoming an owner
  • Bartier Perry
  • Australia
  • September 19 2016

From 1 July 2016, a 10 non-final withholding tax applies to persons who 'become the owner' of interests in Australian real property and real


NSW Foreign Surcharge Purchaser Duty and Land Tax Surcharge on residential property
  • Bartier Perry
  • Australia
  • September 19 2016

Foreign persons acquiring residential property in NSW on or after 21 June 2016 are liable to pay a 4 surcharge duty in addition to the usual duty


Weekly Tax Highlights - 16 September 2016
  • Greenwoods & Herbert Smith Freehills Pty Ltd
  • Australia, OECD
  • September 16 2016

CR 201662: Income tax: 'The Utilities Management Early Retirement Scheme 2016' CR 201663: Income tax: return of capital: Intrepid Mines Limited CR


Talking Tax - Issue 49
  • Hall & Wilcox
  • Australia, OECD, Singapore
  • September 16 2016

The ATO has entered a Competent Authority Agreement (Agreement) with the Inland Revenue Authority of Singapore (IRAS) providing for the automatic


NSW introduces stamp duty ruling on market value and GST in property valuations
  • Minter Ellison
  • Australia
  • September 16 2016

On 24 August 2016, the Chief Commissioner of State Revenue issued Revenue Ruling No. DUT 045 Market Value and GST (Ruling). The Ruling states that the


How much of the farm have the foreigners bought?
  • Clayton Utz
  • Australia
  • September 15 2016

Since 1 July 2015 foreign persons have had to report interests they hold in agricultural land (regardless of value) to the ATO. The data provided is