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ATO draft ruling demonstrates complexity in characterising what constitutes a royalty

Australia - September 9 2021 The Australian Taxation Office (ATO) has released a draft ruling that marks important changes to the way the Australian tax authorities will…

Rhys Jewell, Mark Payne, Cameron Rider

2021-22 Federal Budget tax measures

Australia, OECD, USA - May 12 2021 On 11 May 2021, Treasurer Josh Frydenberg delivered the Federal Budget. Seven months on from the pandemic-delayed 2020-21 Budget, the clear message…

Michael Carroll, Rhys Jewell, Mark Payne

ESS Tax Inquiry: an opportunity to encourage share scheme participation in Australia

Australia - March 27 2020 The Australian Government is in the midst of an inquiry into employee share schemes. The inquiry presents an important opportunity for government to…

Jonathan Farrer, Rhys Jewell, Andrew Lumsden, Mark Payne

National Rental Affordability Scheme – round 5 to be discontinued

Australia - May 20 2014 The Commonwealth Government has announced that it will not proceed with Round 5 incentive allocations under the National Rental Affordability Scheme…

Paul Carrick

Australian interest withholding tax – the public offer exemption

Australia - December 9 2013 Interest withholding tax is an issue that appears on the radar of many non-Australian lenders to Australian borrowers. One of the first questions…