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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, Edward Moore.

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…

Edward Moore, Richard Hendriks.

Junior Mineral Exploration Incentive (JMEI) Impact Assessment for 2017-18

Australia - August 25 2020 The Department of Industry, Science, Energy and Resources has in July 2020 released its first annual impact assessment of the Junior Minerals…

Kira Ip, Nick Heggart.

Environmental protection traps for unsuspecting taxpayers

Australia - August 3 2020 The Commissioner’s new Tax Ruling TR 2020/02 sets out his approach to the availability of an up-front deduction for environmental protection…

Edward Moore, Nick Heggart.

More judicial doubts about the Single Entity Rule

Australia - September 19 2019 Our recent Riposte outlined Glencore’s success against the Commissioner in a transfer pricing dispute (Glencore Investment Pty Ltd v FCT [2019] FCA…

Cameron Blackwood, Graeme Cooper, Ryan Leslie.