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Budget 2021-22: an infrastructure perspective

Australia - May 4 2021 The Treasurer's announcements last week and over the weekend reflect a relatively significant policy shift, namely, to focus on job creation rather…

Jillian Gardner, Naison Seery.

Demerger relief rules - ATO finalises position on what constitutes a ‘restructuring’

Australia - July 23 2020 With the release of Taxation Determination TD 2020/6, The ATO has finalised its position regarding the meaning of the word ‘restructuring’ for the…

Cameron Blackwood, Michael Carroll, Richard Hendriks, Toby Eggleston.

Australian Public M&A Tax Report 2020

Australia - May 20 2020 This is the first edition of the Greenwoods & Herbert Smith Freehills Pty Limited (G&HSF) Australian Public M&A Tax Report. In this edition we…

Michael Carroll, Toby Eggleston.

ATO support for large business impacted by COVID-19

Australia - March 30 2020 The ATO will consider entering “tailored support arrangements” with large business taxpayers affected by COVID-19 depending on individual…

Cameron Blackwood, Julian Pinson.

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…

Aldrin De Zilva, Andrew Hirst, Cameron Blackwood, Graeme Cooper, Mary Hu, Ryan Leslie.