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Budget 2021-22: supporting our recovery

Australia - May 11 2021 This year's Budget was dominated by spending measures directed toward social programs, with only a few, very specific, tax changes, here are the key…

Andrew Hirst, Christopher Neil, David Bond, Jillian Gardner, Manuel Makas, Richard Hendriks, Zoe Chung.

Natural resource income: Some questions

Australia - March 15 2021 The ATO has confirmed its expansive view of Australia’s taxing rights over Natural Resources income derived by non-residents, which is subject to a…

Cameron Blackwood, Richard Vann.

Potential changes to the scrip for scrip roll-over and demerger relief tax provisions

Australia - February 1 2021 In summary The Board of Taxation (BoT) is undertaking an important review of the capital gain tax (CGT) roll-over provisions, and just before…

Cameron Blackwood, Richard Hendriks, Toby Eggleston.

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, Narelle McBride.

New ATO guidance - Outbound interest free related party loans

Australia, USA - August 24 2020 The ATO has released draft Schedule 3 to the Practical Compliance Guideline for related party loans (PCG 2017/4) detailing the transfer pricing risk…

David Bond.