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Katrina Parkyn

Allens

Articles

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Focus: exploring the duty implications of farm-in agreements in Queensland

Australia - December 9 2014 The Queensland Government has introduced into Parliament legislation to provide a stamp duty concession for eligible farm-in agreements relating to...

Focus: can you make a supply merely by tolerating something?

Australia - December 8 2014 In an important ruling, the High Court has decided that a purchaser of leased premises will make a supply of the leased premises when, after...

Marc Kemp.

Client update: withholding tax on the sale of Australian property by foreign residents

Australia - November 19 2014 Treasury has released a discussion paper on the proposal to introduce a non-final withholding tax on the disposal of 'taxable Australian property' by...

Focus: pension funds to access reduced withholding tax rate

Australia - November 10 2014 Legislation has been introduced into Federal Parliament to allow foreign pension funds to access the managed investment trust withholding tax regime...

Focus: Federal Court rules liquidator needn't account for tax on sale of assets

Australia - October 21 2014 The Full Federal Court has held that a liquidator has no obligation to retain monies on account of tax until a notice of assessment has been issued...

Charles Armitage, Martin Fry.