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Interest on overpaid GST - Commissioner seeks special leave in Travelex

Australia - March 16 2020 The Commissioner of Taxation (Commissioner) has sought special leave to appeal to the High Court the decision of the Full Federal Court in…

Hilary Taylor, Michael Perez.

Will your employee share trust satisfy the “sole activities” test? - ATO finalises EST Tax Determination

Australia - December 20 2019 The Australian Taxation Office (ATO) finalised Taxation Determination 2019/13 Income tax: what is an “employee share trust” (EST Tax Determination)…

Sophie Andritsos.

Taxation of stapled structures & inbound investment: revised draft legislation and extension to residential housing investments

Australia - July 31 2018 The Australian Treasurer released a second draft of the proposed legislation to implement its Integrity Package targeted at stapled structures and…

Scott Heezen.

Stapled structures: new details and key concerns

Australia - June 8 2018 The Australian Treasurer recently released the first exposure draft in respect of Treasury’s proposed reforms to address integrity concerns with the…

Kai-Chen Lamb, Scott Heezen.

Tax reform of stapled structures: potential impact of Integrity Package on agricultural investments

Australia - April 10 2018 On 27 March 2018 the Australian Treasurer announced a package of proposed reforms that are intended to address tax integrity concerns with the use of…

Andrew Clements, Kai-Chen Lamb, Scott Heezen.