Matthew Budge

PwC Australia

Articles

Results 1 to 5 of 33


ATO focus on cross-border funding continues

Australia - August 1 2018 The focus by the Australian Taxation Office (ATO) on cross-border debt (and related instruments) continues with three new pieces of draft guidance…

Prashant Bohra, Michael Bona, Peter Collins, Angela Danielleto, Nick Houseman, Stuart Landsberg, Jonathan Malone, James Nickless, Sarah Stevens, Michael Taylor

Tax residency of foreign incorporated companies - more attention required

Australia - June 21 2018 For many years, taxpayers and tax practitioners alike have considered that the principles relevant to establishing the tax residency of a company are…

Peter Collins, Angela Danielleto, Stuart Landsberg, Jonathan Malone, Michael Taylor

Real property valuation considerations for mining and infrastructure

Australia - February 28 2018 The recent Federal Court decision of Resource Capital Fund IV LP v Federal Commissioner of Taxation [2014] FCA 41 (RCF IV) set out a number of…

Rebecca Cohen, Vanessa Crosland, Stuart Landsberg, Jonathan Malone, Rachael Munro, James O’Reilly, Ellen Thomas, Andrew Wellington

TaxTalk Monthly, November 2017, State Taxes Update

Australia - November 1 2017 The State Revenue Legislation Amendment (Surcharge) Bill 2017 (the Bill) has been introduced into the New South Wales (NSW) Parliament to give effect…

Zoe Chung, Rachael Cullen, Stefan Debellis, Barry Diamond, Costa Koutsis, Chris McLean, Rachael Munro

Welcome incentive for investors in greenfields mineral exploration

Australia - November 1 2017 On 19 October 2017, the Government introduced a Bill into Parliament for a Junior Minerals Exploration Incentive (JMEI), to replace the Exploration…

Tamika Cullen, James O’Reilly, James Puchlenko, Michael Taylor