Knowledge Publications
15/01/2024
This publication first appeared in the Global Competition Review.
Analysis of Key Foreign Investment Jurisdictions
Australia generally welcomes ...
23/11/2023
We wrote about the uncertainty on the availability of franking credits on special dividends that was created by Treasury Laws Amendment (2023 Measures...
Expertise Area
23/10/2023
The proposed changes to the thin capitalisation rules in Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transpare...
Expertise Area
04/07/2023
In the worlds of the miners, mining services companies, transport companies and other businesses engaging fly-in-fly-out (FIFO) workers, a new crossro...
Expertise Area
27/06/2023
Following a lengthy consultation process, Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Bill ...
Expertise Area
10/05/2023
What a time to be the Treasurer!
Dr Jim Chalmers has reported the first (possibly temporary) surplus in 15 years, and he was quick to claim credit ...
28/03/2023
With just over three months before proposed changes to Australia’s thin capitalisation rules take effect on 1 July 2023, exposure draft legislation on...
Expertise Area
15/03/2023
This article first appeared on The Law Reviews.
Introduction
Australian taxes are imposed and administered at the federal (Commonwealth) l...
Expertise Area
10/03/2023
The Treasury Laws Amendment (2023 Measures No 1) Bill 2023 (Bill) was introduced into Parliament on 16 February 2023.The Bill contains previously anno...
Expertise Area
20/02/2023
The government has introduced a Bill to change the tax treatment of off-market share buy-backs (where a company directly repurchases shares from its s...
Expertise Area