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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…

Andrew White, Hugh Paynter, Leah Serafim, 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…

Andrew White, Narelle McBride.

Paying out employee entitlements: a “black hole” deduction (for now)?

Australia - March 2 2021 The judgment in Clough Limited v Commissioner of Taxation [2021] FCA 108 rules out claiming a deduction under ordinary principles for payments to…

Ryan Leslie, Toby Eggleston.

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…

Andrew White, Julian Pinson, Ryan Leslie.

Commissioner’s latest Taxpayer Alert targets pre-sale restructuring by MEC groups

Australia - September 1 2020 The Commissioner has raised Part IVA concerns about arrangements entered into by multiple entry tax consolidated (MEC) groups to transfer assets…

Narelle McBride, Richard Hendriks.