Insights

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19 Oct 2021

NSW primary production land tax exemption - NSW Court of Appeal applies broad interpretation

Land tax exemption for land used for primary production in New South Wales can apply where land is used independently by different persons.

30 Sep 2021

Corporate and commercial Tax

Land development may trigger unexpected stamp duty in Victoria

Victorian State Revenue Office issues Ruling DA-064, which considers the meaning of land development for the purposes of the Duties Act 2000.

26 Aug 2021

Corporate and commercial

Electronic execution of documents - the implications, tips and outstanding issues

Changes to the Corporations Act and what these mean for execution of documents by companies

26 Aug 2021

Disputes and investigations Restructuring and insolvency

Statutory demands and offsetting claims - what is best practice?

Malvern Developments successfully applies to have creditor's statutory demand set aside, satisfying Supreme Court of a genuine offset claim.

24 Aug 2021

Corporate and commercial Tax

How do I resolve a tax dispute with the ATO?

Engaging early with the Commissioner of Taxation increases the prospect of resolving a dispute commercially and may avoid litigation. Nevertheless, be careful not to disclose documents that might waive privilege and seek legal advice.

13 Aug 2021

Corporate and commercial

Permanent easing for listed companies' continuous disclosure obligation

The requirement of 'knowledge, recklessness or negligence' to bring a claim for breach of listed entities' continuous disclosure obligations is now permanently a part of the Corporations Act.

21 Jul 2021

Corporate and commercial Tax

Greensill appeal dismissed

Australian discretionary trusts may not be an optimal structure for holding assets where capital gains are to be distributed to foreign beneficiaries.

16 Jun 2021

Corporate and commercial Tax

Prepaid rent found to be not deductible

Full Federal Court finds that payments made by a franchisee in connection with the acquisition of McDonald's restaurants and described as prepayment of rent were not deductible in Mussalli v Commissioner of Taxation [2021] FCAFC 71.

19 May 2021

Corporate and commercial Tax

Land leased by charitable institutions to third parties may be exempt from land tax

Supreme Court of Victoria finds that land owned by the University of Melbourne leased to provider of student accommodation facility was exempt from land tax in The University of Melbourne v Commissioner of State Revenue [2021] VSC 156.

18 Mar 2021

Corporate and commercial Tax

Allocation of profits by professional firms - draft guidelines released

Finalised guidelines will apply from 1 July 2021 although transitional provisions may apply to arrangements entered into before 14 December 2017.

Insights

NSW primary production land tax exemption - NSW Court of Appeal applies broad interpretation

Land development may trigger unexpected stamp duty in Victoria

Electronic execution of documents - the implications, tips and outstanding issues

Statutory demands and offsetting claims - what is best practice?

How do I resolve a tax dispute with the ATO?

Permanent easing for listed companies' continuous disclosure obligation

Greensill appeal dismissed

Prepaid rent found to be not deductible

Land leased by charitable institutions to third parties may be exempt from land tax

Allocation of profits by professional firms - draft guidelines released

Expertise

Archives

Insights

NSW primary production land tax exemption - NSW Court of Appeal applies broad interpretation​

Land development may trigger unexpected stamp duty in Victoria​

Electronic execution of documents - the implications, tips and outstanding issues​

Statutory demands and offsetting claims - what is best practice?​

How do I resolve a tax dispute with the ATO?​

Permanent easing for listed companies' continuous disclosure obligation​

Greensill appeal dismissed​

Prepaid rent found to be not deductible​

Land leased by charitable institutions to third parties may be exempt from land tax​

Allocation of profits by professional firms - draft guidelines released​

Expertise

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Archives

NSW primary production land tax exemption - NSW Court of Appeal applies broad interpretation

Land development may trigger unexpected stamp duty in Victoria

Electronic execution of documents - the implications, tips and outstanding issues

Statutory demands and offsetting claims - what is best practice?

How do I resolve a tax dispute with the ATO?

Permanent easing for listed companies' continuous disclosure obligation

Greensill appeal dismissed

Prepaid rent found to be not deductible

Land leased by charitable institutions to third parties may be exempt from land tax

Allocation of profits by professional firms - draft guidelines released