Searching Content indexed under Income Tax by DLA Piper Australia ordered by Published Date Descending.
Links to Result pages
1 2  
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.
16 Nov 2013
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
16 Jul 2013
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.
12 Jul 2013
Australia intensifies attack on global transfer pricing
New, modernised Transfer Pricing Legislation has been introduced along with revised General Anti-Avoidance Provisions.
21 Feb 2013
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.
14 Jan 2013
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.
18 Nov 2012
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.
2 Feb 2011
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
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
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.
12 May 2010
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.
8 Apr 2010
Retirement Village Operators: GST Update
Developers’ and operators’ ability to claim GST credits on retirement village construction costs
7 Apr 2010
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
5 Jan 2010
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.
22 Sep 2008
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.
23 Feb 2007
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.
18 Dec 2006
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.
22 Aug 2006
Consultation Process On Proposed Taxation Arrangements – Plantation Forestry
The Minister for Revenue has announced certain proposed tax arrangements for plantation forestry.
13 Jun 2006
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
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.
1 May 2006
Links to Result pages
1 2