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News & Media:
Newsletters
| 06 July 2010 |
| Taxation treatment of earn out rights |
| Authors: Jane Trethewey, Richard Gelski, Rod Cox |
| As part of the Commonwealth Budget 2010-11, the Assistant Treasurer announced the Government’s intention to enact legislation to apply a ‘look-through’ capital gains tax (CGT) treatment for qualifying earn-out arrangements in the sale of business assets. This article talks about these changes and the discussion paper released simultaneously by the Treasury. |
| 05 July 2010 |
| The proposed Minerals Resource Rent Tax |
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| On 2 July 2010 the Prime Minister, Deputy Prime Minister and Treasurer, and the Minister for Resources and Energy issued a Joint Media Release (JMR). The JMR announced a ‘breakthrough agreement’ and provided for two new mining tax regimes. This update reflects on the two new mining tax regimes and the practical steps you should consider. |
| 18 June 2010 |
| The Corporate Adviser |
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| An update for Company Secretaries, General Counsel and Remuneration Executives. |
| 13 May 2010 |
| Turning income into capital or capital into income |
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Can a trustee treat receipts or outgoings as being on capital or income account irrespective of the nature of the receipt or outgoing?
The decision of the Full Court of the Federal Court of Australia in Forrest v Commissioner of Taxation [2010] FCAFC 6 has perhaps qualified a trustee’s power to determine the character of a receipt in its hands.
This article highlights the key points of this decision. |
| 13 May 2010 |
| Online voting without a proxy |
| Authors: Richard McMullan |
| Online voting by shareholders without a proxy form has become more and more popular in the last 3 years. This article discussed what needs to be done to successfuly implement online voting. |
| 13 May 2010 |
| New Australia - NZ double tax agreement |
| Authors: Richard Gelski |
| The International Tax Agreements Act (No. 1) 2010 (Cth) has enacted into Australian domestic law Australia’s new Double Tax Agreement with New Zealand (DTA). This article highlights some of the key features of the DTA. |
| 13 May 2010 |
| Australia's tax information and exchange agreement |
| Authors: Richard Gelski |
| Australia, together with other members of the Organisation for Economic Co-operation and Development (OECD), has entered into Tax Information and Exchange Agreements (TIEAs) with a number of jurisdictions often referred to as tax havens or offshore financial centres. This article highlights some of the key features of Australia’s TIEAs. |
| 13 May 2010 |
| Resource Super Profits Tax |
| Authors: Richard Gelski |
| The mining industry’s reaction to the Australian Government’s proposal to enact a Resource Super Profits Tax (RSPT), a rent based tax, as recommended by Australia’s Future Tax System (Henry Review) and as announced in The Resource Super Profits Tax: a fair return to the nation (Government Response) has ranged from sceptical to utter dismay. This article addresses some pertinent questions. |
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