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Australian Taxation Office Targets Trust Arrangements

Australia - February 13 2017 The ATO's concern is that instead of the business income being taxed at the normal corporate rate (currently 30), the passive income distributed by...

Carl Black.


FIRB Issues Guidance on Tax Conditions

Australia - December 14 2016 The Foreign Investment Review Board (FIRB) has recently issued Guidance Note 47 (GN47), which outlines the circumstances in which the Federal...

Amma Owusu, Alistair Green, Louise A. Boyce.


Commissioner Provides Guidance on Fixed Trust Status

Australia - December 14 2016 The Australian Taxation Office (ATO) has recently released a draft Practical Compliance Guideline (PCG 2016D16) of the factors the...

Amma Owusu, Alistair Green, Louise A. Boyce.


ASIC Extends Transition Period for Revised Fee and Cost Disclosure Requirements (RG 97) to 30 September 2017

Australia - December 14 2016 It is not surprising that this transition period has been extended to 30 September 2017, due to the difficulties that industry is having in...

Amma Owusu, Alistair Green, Louise A. Boyce.


Australian Investment Funds Update - September 2016

Asia-Pacific, Australia, United Kingdom, European Union - September 2 2016 Brexit has created more questions than answers over the last twoplus months, when the citizens of the UK voted to leave the EU. The outcome of the...

Amma Owusu, Alistair Green, William He, Louise A. Boyce.