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Off-market share buy-backs and 45-day LIFO rule

Australia - November 5 2018 Off-market buy-backs are an attractive capital management option for companies and their shareholders. However, companies paying a dividend in…

Cameron Blackwood, Mary Hu.

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.

Direct taxation of businesses in Australia

Australia - January 22 2019 An overview of direct taxation of businesses in Australia, including taxes on income and capital gains.

Cameron Blackwood.

A change in ATO approach to demergers?

Australia - June 25 2018 A demerger is a transaction where a company distributes shares in a subsidiary to its shareholders. Division 125 of the Income Tax Assessment Act 1997…

Cameron Blackwood, Mary Hu, Toby Eggleston.