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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, Nick Heggart, Toby Eggleston.

Rewrite of corporate residence test: More certainty in an uncertain world?

Australia - October 13 2020 Following the delivery of the 2020 budget announcing the revision of the corporate residence test for taxation in Australia (see our Budget Tax…

Cameron Blackwood, Julian Pinson, Richard Vann.

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, Narelle McBride.

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, Manuel Makas, Richard Vann, Toby Eggleston.

Demerger relief rules - ATO finalises position on what constitutes a ‘restructuring’

Australia - July 23 2020 With the release of Taxation Determination TD 2020/6, The ATO has finalised its position regarding the meaning of the word ‘restructuring’ for the…

Alistair Haskett, Cameron Blackwood, Michael Carroll, Toby Eggleston.