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The NSW Treasurer releases build-to-rent guidelines for land tax and stamp duty concessions

Australia - February 15 2021 On 12 February 2021, the NSW Treasurer released guidelines which set out the factors that are to be considered by the Chief Commissioner in forming a…

Andrew Howe, Chris Aboud, Helena Papapostolou, Louise Van Wyk, Zoe Chung.

Wind farm assets: chattels or fixtures? The Ararat Wind Farm case.

Australia - January 27 2021 A recent test case in the Supreme Court of Victoria in AWF Prop Co 2 Pty Ltd v Ararat Rural City Council [2020] VSC 853 confirms that the value of…

Edward Moore, Hugh Paynter, Leah Serafim, Ryan Leslie.

ATO targets the use of derivatives by superannuation funds and fund managers

Australia - December 7 2020 The ATO’s focus on entitlement to franking credits where a taxpayer has partly hedged their interest in the underlying securities continues, with the…

Edward Moore, Julian Pinson, Ryan Leslie.

Want a global lifestyle? Just remember the tax risks….

Australia - December 3 2020 In summary The Commissioner has released his Decision Impact Statement concerning Commissioner of Taxation v Pike [2020] FCAFC 158 (Pike). The case…

Edward Moore, Narelle McBride.

Update: Staples Legislation - ATO releases Final Law Companion Ruling 2020/2

Australia - November 24 2020 In summary On 18 November 2020 The ATO released Law Companion Ruling LCR 2020/2 (the LCR), which finalises its position on the concept of 'non…

Liz Lester.