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Sufficient clarity on ‘sufficient influence’?

Australia, United Kingdom - February 1 2019 On 29 January 2019, the Full Federal Court decided (by 2:1 majority) that the Australian and UK head entities in the BHP Billiton dual listed…

Aldrin De Zilva, Cameron Blackwood, Naison Seery, Ryan Leslie.

New rules for the sharing and gig economy? The new normal in international tax

Australia, OECD - July 29 2020 In early July 2020 the OECD released the “Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy”…

Andrew Howe, Richard Hendriks, Richard Vann, Toby Eggleston.

Inequitable taxation of 'disturbance payments'

Australia - January 30 2017 The tax treatment of ‘disturbance payments’ in connection with the compulsory acquisition of land proposed in a recently issued ATO class ruling has…

Chris Colley.

Treasury Announcement on ‘Stapled Structures’ - An infrastructure perspective

Australia - March 27 2018 Treasury has today announced a package of tax measures to address the perceived sustainability and tax integrity risks posed by "stapled structures"…

Aldrin De Zilva, Chris Colley, Julian Pinson, Nicholas Rouse, Ryan Leslie, Scott Luetjens.

Stapled structures: integrity measures

Australia - September 25 2018 On 20 September 2018, the Government introduced a Bill into Parliament to give effect to various integrity measures aimed at foreign investors (Bill)…

Aldrin De Zilva, Chris Colley.