Simon Mifsud
Corrs Chambers Westgarth
Articles
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…
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…
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…
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…
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…
