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Australian Federal Budget 2017-18: Corporate tax

Australia, OECD - May 9 2017 Compared to previous years, this year's Federal Budget is light on regarding specific corporate tax announcements. The most significant change relates...

Katrina Parkyn, Richard Snowden, Andrew Clements, Darren McClafferty, Scott Heezen, Justin Cherrington, Michael Clough, Tim Sherman, Michael Perez.

Foreign Resident Capital Gains Withholding - Q&A

Australia - April 10 2017 New rules, which apply to the acquisition of certain Australian assets from a foreign entity, came into effect on 1 July 2016. Whilst the rules are...

Katrina Parkyn, Ari Rosenbaum.

New withholding tax on transactions involving taxable Australian property - concerns remain for taxpayers

Australia - December 4 2015 A Bill has been introduced into Parliament which proposes a non-final foreign resident withholding tax on transactions involving the disposal of...

Katrina Parkyn, Anthony Mourginos, Ari Rosenbaum.

Latest developments regarding the test for the payment of dividends in Australia

Australia - December 20 2012 The Exposure Draft builds upon the previous announcements that the Government has made with respect to amendments to the test for paying dividends...

Greg Protektor.

Test case regarding the income tax share buy-back rules - Commissioner of Taxation v Consolidated Media Holdings

Australia - December 7 2012 On Wednesday the High Court of Australia (High Court) unanimously allowed an appeal from a decision of the Full Court of the Federal Court of Australia and upheld an assessment by the Commissioner of Taxation (Commissioner) that Consolidated Media Holdings Limited (formerly Publishing and Broadcasting Ltd) (CMH) made a capital gain (rather than an assessable (but rebateable) dividend) when shares it held in Crown Ltd (Crown) were bought back by Crown in an off-market share buy-back....