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No vacancy: Government denies deduction for losses or outgoings incurred in relation to vacant land
  • Hall & Wilcox
  • Australia
  • October 29 2018

On 15 October 2018, the Federal Government introduced exposure draft legislation (Treasury Laws Amendment (Measures for a later sitting) Bill 2018:

Treasury Laws Amendment Bill
  • Hall & Wilcox
  • Australia
  • October 29 2018

On 18 October 2018, the Treasury Laws Amendment (2018 Measures No. 5) Bill 2018 (Bill) was passed by the House of Representatives. The Bill contains a

Daily Brexit Update - 19 October 2018
  • Baker McKenzie
  • United Kingdom, European Union
  • October 19 2018

UK investment trust discounts widen since Brexit vote: Half of UK equity investment trusts are trading at discounts wider than their 10-year average

SEC Proposes Exchange-Traded Fund Rule
  • Drinker Biddle & Reath LLP
  • USA
  • August 6 2018

The Securities and Exchange Commission (SEC) recently issued Proposed Rule 6c-11 under the Investment Company Act of 1940 (the “1940 Act”) and certain

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

SEC Approves E-Delivery of Shareholder Reports, Requests Comments on Other Areas
  • Morgan Lewis
  • USA
  • June 13 2018

The US Securities and Exchange Commission recently adopted Rule 30e-3 under the Investment Company Act of 1940, which will provide registered funds

Click-Here for Your Fund Report: SEC Endorses Web-Delivery and Asks for Comments
  • K&L Gates
  • USA
  • June 11 2018

On June 4, 2018, the Securities and Exchange Commission (“SEC”) adopted Rule 30e-3 (the “Rule”) to provide mutual funds, exchange-traded funds

Budget 2018: a pre-election sweetener
  • Corrs Chambers Westgarth
  • Australia
  • May 9 2018

Federal Treasurer Scott Morrison's third budget, released 8th May, should be reviewed in the context of an anticipated federal election in the next

Australian Federal Budget 2018-19: Wide-ranging Measures No Substitute for Meaningful Tax Reform
  • Baker McKenzie
  • USA
  • May 8 2018

Despite being less than 12 months from the next federal election, and the federal budget typically providing a platform to set out economic leadership

Flip-flopping on policy - the Australian Government’s approach to MITs and stapled structures
  • Gilbert + Tobin
  • Australia
  • April 30 2018

The Australian Government has targeted the use of Managed Investment Trusts (MITs) by foreign investors in a reversal of original policy objectives to