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Searching Content indexed under Income Tax by DLA Piper Australia ordered by Published Date Descending.
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1
Australian government update on previously announced tax measures
This update provides details and commentary on the measures that we consider most important and relevant to businesses.
Australia
16 Nov 2013
2
UK tax exemptions for athletes continue the legacy of London 2012
Notable recent events in which foreign athletes benefitted from UK tax exemptions were the 2012 Olympic and Paralympic Games
UK
16 Jul 2013
3
Native Title taxation measures pass in final sitting week
These three acts aim to clarify the taxation treatment of payments and benefits provided under native title agreements.
Australia
12 Jul 2013
4
Australia intensifies attack on global transfer pricing
New, modernised Transfer Pricing Legislation has been introduced along with revised General Anti-Avoidance Provisions.
Australia
21 Feb 2013
5
Australian directors beware - first wave of directors become personally liable for unpaid superannuation
These changes will provide the Commissioner with a wider ambit to pursue directors for breaches of their obligations.
Australia
14 Jan 2013
6
McWilliam - Indeterminate rights or a right to a right?
When shares or options are part of an employment contract, when they are acquired can be important for tax purposes.
Australia
18 Nov 2012
7
Tax breaks for green buildings
Fresh from the implementation of the Commercial Building Disclosure (CBD) laws in November 2010, the Commonwealth Government is pressing ahead with its drive to green Australia's building stock.
Australia
2 Feb 2011
8
New Zealand Regulatory Update - Part 1
There have been no further tax changes relating to Portfolio Investment Entity (PIE) and non-PIE funds of any note since the enactment of the Taxation (Budget Measures) Act 2010 and the Taxation (Annual Rates, Trans Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 in September this year.
New Zealand
20 Dec 2010
9
New Zealand Regulatory Update - Part 2
The Securities Trustees and Statutory Supervisors Bill received its first reading on 23 March and submissions to the Commerce Committee closed on 6 May. The Commerce Committee reported back to parliament on 19 October 2010
New Zealand
20 Dec 2010
10
The Australian Government Outlines Brave And Controversial Initiative To Introduce A Resource Super Profits Tax (RSPT)
The Australian Government announced the proposed introduction of the RSPT, a tax on the 'super profits' associated with the extraction of non-renewable resources.
Australia
12 May 2010
11
Bamford Decision: Distributions of Trust Income to Beneficiaries: High Court has its Say
The High Court on 30 March 2010 provided important guidelines for determining key aspects of trust income and the interaction of trust law concepts with income tax law rules in FCT v Bamford & Ors, Bamford & Anor v FCT [2010] HCA 10; particularly with respect to the taxation treatment of distributions to beneficiaries of trust income including capital gains.
Australia
8 Apr 2010
12
Retirement Village Operators: GST Update
Developers’ and operators’ ability to claim GST credits on retirement village construction costs
Australia
 
7 Apr 2010
13
Australian Tax Update: Interaction of Australia's transfer pricing, thin capitalisation rules and double tax treaties
In an important back down, the Australian Taxation Office (ATO) has retreated from its previously articulated position that Australia’s transfer pricing rules can overlay our domestic thin capitalisation rules in determining an arm’s length level of debt: irrespective of whether an arm’s length interest rate is applicable on the relevant debt. Accordingly, draft Tax Determination TD 2007/D20 issued in November 2007 and the ATO Discussion Paper, Intra-group Finance Guarantees and Loans, issued in
Australia
5 Jan 2010
14
Trade & Transport Bulletin - Tax Issues For Cross Border Trade In Goods
Businesses selling goods either into or out of Australia need to consider the tax consequences of those arrangements, including goods and services tax (GST), income tax and withholding tax. The purpose of this article is to discuss some of the tax issues relevant to such businesses.
Australia
22 Sep 2008
15
GST And Retirement Village Operation And Investment – New Ruling
The GST consequences of the investment in, and operation of, retirement villages can often be complex and varied. It is essential that the GST implications of such investment or operation be considered prior to entering into any contractual arrangements to avoid any unexpected costs which may arise, not only upon the first sale/leasing of units/village, but upon subsequent dealings in the investment.
Australia
23 Feb 2007
16
Australian CGT For Foreign Residents – New Legislation Generally Narrows Capture Provisions
The Tax Laws Amendment (2006 Measures No 4) Act 2006 (Act) effects changes to Australian capital gains tax (CGT) for foreign residents, providing them with greater flexibility and efficiency in structuring their Australian investments and aligning Australia’s tax policy with current OECD practice.
Australia
18 Dec 2006
17
The Full High Court Has Its Say: Citylink Melbourne Ltd Case
Taxpayers need to consider and deal with several important issues in the early transaction negotiation phase when entering into ‘concession type’ arrangements, including potential service and licence arrangements.
Australia
22 Aug 2006
18
Consultation Process On Proposed Taxation Arrangements – Plantation Forestry
The Minister for Revenue has announced certain proposed tax arrangements for plantation forestry.
Australia
 
13 Jun 2006
19
NZ Tax Update - May 2006 - Income Tax Changes of Interest to Non-Residents
This update comments on two areas of recent change in New Zealand’s income tax law, which will be of interest to nonresidents of New Zealand.
New Zealand
5 Jun 2006
20
NZ Tax Update - April 2006
The Government has released an announcement outlining its proposed reforms to the taxation of investment income. The key changes being proposed relate to: The taxation of collective investment vehicles; The taxation of foreign portfolio investments.
Australia
1 May 2006
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