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Demerger tax relief survives subsequent capital raising

Australia - October 22 2021 The Australian Taxation Office (ATO) confirmed that demerger tax relief was available in a class ruling concerning the demerger of shares in Cannon…

Cameron Blackwood, Rohan Corrigan, Richard Hendriks

Tax demerger relief uncertainty remains for demerger-acquisition schemes

Australia - July 29 2021 On 22 June 2020, Cassini Resources Limited (Cassini) and OZ Minerals (OZ) announced the execution of a binding scheme implementation deed relating to…

Cameron Blackwood, Nick Heggart, Richard Hendriks

130 jurisdictions sign up to BEPS 2.0 two-pillar plan

Australia - July 5 2021 The OECD announced on 1 July 2021 that 130 of the 139 member jurisdictions of the BEPS Inclusive Framework (IF) had signed on to a Statement agreeing…

Toby Eggleston, Andrew Hirst, Julian Pinson, Richard Vann

BEPS with the US in the driver’s seat

Australia, USA - April 15 2021 Key Points US is pushing for very high turnover and profitability threshold on Pillar One of BEPS 2.0 which may solve current deadlock on its…

Toby Eggleston, Andrew Hirst, Richard Vann

What will BEPS Pillar Two mean for Australia?

Australia - November 16 2020 This Tax Insight highlights some of the key design features of the GloBE proposal and the newly important subject to tax rule (STTR) as set out in…

Toby Eggleston, Andrew Hirst, Julian Pinson, Richard Vann