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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.

Corporate Tax Changes from 1 July 2019

Australia, OECD - July 3 2019 To kick off the new financial year, we set out some important tax changes which take effect for many corporate taxpayers from 1 July 2019. 1. HYBRID…

Andrew Hirst, Mary Hu.

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.

Tax residence and fiscal domicile in Australia

Australia - January 22 2019 An overview of the law on tax residence and fiscal domicile in Australia.

Cameron Blackwood.

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.