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Are wages deductible?

Australia - November 29 2019 It always comes as a surprise when some fundamental question of tax law, which seemed to be well settled, suddenly becomes controversial. In this...

Graeme Cooper, Cameron Blackwood.

Resource Capital Fund case again: Two steps forward, one step back in Full Federal Court

Australia, OECD - April 10 2019 The Resource Capital group of funds is doing its best to clarify Australian domestic tax law and tax treaty treatment of private equity purchases and...

Toby Eggleston, Julian Pinson, Cameron Blackwood, Richard Vann.

Vacillation in Small Business Territory

Australia - November 7 2018 The taxation of small business entities has seen more than the usual degree of schizophrenia in the last few weeks. Two weeks ago the Government (and...

Andrew White, Cameron Blackwood, Narelle McBride.

US Tax Reform and its Implications for Australia

USA, Australia, OECD - February 13 2018 This tax brief discusses those aspects of the US tax reform which have most relevance to Australian corporate and international taxation, both from a...

Toby Eggleston, Richard Vann.

More ruminations on valuation issues

Australia - December 3 2017 The market value of an asset is a pervasive feature of tax law, and when it is in dispute it is almost always problematic. The value of a particular...

Tim Kyle, Aldrin De Zilva.