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ATO guidance on the revised sovereign immunity and foreign pension fund exemptions

Australia - December 6 2019 On 4 December 2019 The ATO released LCR 2019D4, its draft ruling on the significant changes to sovereign immunity and the withholding tax exemption...

Toby Eggleston, Nicholas Rouse, Ryan Leslie.

Update: Economic infrastructure staples tax concession

Australia - November 15 2019 Despite the recent media hype in respect of this measure, the 'Draft Guidance Note' released by Treasury on 14 November 2019 essentially summarises...

Julian Pinson, Nicholas Rouse, Ryan Leslie.

High Court Rules on the Treatment of Statutory Licences

Australia - October 23 2019 The High Court has handed down its judgment in the Sharpcan litigation, a case that raises a well-trodden capital-or-revenue issue, but also touches...

Graeme Cooper, Cameron Blackwood, Andrew Hirst, Ryan Leslie, Alistair Haskett, Mary Hu.

Staples Legislation - ATO releases Draft Law Companion Ruling

Australia - June 26 2019 With three business days before 30 June 2019, being the last day for entities subject to a cross staple arrangement to make a choice that...

Julian Pinson, Nicholas Rouse, Chris Colley, Ryan Leslie.

Transferred assets and customer contributions - the VPN decision

Australia - February 28 2019 On 7 February 2019, Moshinsky J handed down his judgment in the Federal Court decision of Victoria Power Networks Pty Ltd v Commissioner of Taxation...

Nicholas Rouse, Ryan Leslie, Naison Seery, Daniel Paolini.