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Paying out employee entitlements: a “black hole” deduction (for now)?

Australia - March 2 2021 The judgment in Clough Limited v Commissioner of Taxation [2021] FCA 108 rules out claiming a deduction under ordinary principles for payments to…

Edward Moore, Ryan Leslie.

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, Richard Hendriks.

What will BEPS Pillar Two mean for Australia?

Australia - November 16 2020 This Tax Insight highlights some of the key design features of the GloBE proposal and the newly important subject to tax rule (STTR) as set out in…

Andrew Hirst, Julian Pinson, Mary Hu, Richard Vann.

BEPS 2.0 Blueprints: Caught between two stools?

Australia - October 26 2020 The OECD recently published the blueprints for Pillar One and Pillar Two of BEPS 2.0. The purpose of this Tax Insight is to provide some context and…

Andrew Hirst, Mary Hu, Richard Vann.

Increased employee eligibility for existing jobkeeper payments - what you need to do now

Australia - August 21 2020 The existing JobKeeper rules have been revised to incorporate the amendments announced by Treasury, that were the subject of last week's Tax Insight…

Andrew Howe, Daniel Sydes, Julian Pinson, Rebecca Lawrence.