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Searching Content indexed under Capital Gains Tax by Norton Rose Fulbright Australia ordered by Published Date Descending.
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1
Federal Budget Tax Update – 9 May 2017
This Budget focuses on housing affordability, banks and integrity measures to address inequities in the tax system.
Australia
12 May 2017
2
Tax time! New tax laws for franchisors to keep in mind
This article considers some of the recent tax changes that are likely to impact on franchisors and their networks.
Australia
24 Apr 2017
3
Government position on remaining 64 announced but unlegislated tax changes
This week the Assistant Treasurer issued a media release concerning 64 tax measures previously announced but unlegislated.
Australia
24 Dec 2013
4
Proposed Changes to Capital Gains Tax for Foreign Residents
Foreign residents are again targeted in proposed changes to the CGT rules and a proposed new withholding tax regime.
Australia
16 May 2013
5
Minerals Resource Rent Tax Update
Discussion of consultation draft legislation for the Minerals Resource Rent Tax (MRRT) recently released by the Federal Government.
Australia
5 Jul 2011
6
Government goes digging to pay for superannuation guarantee increases
It has recently been announced that a large part of the increased revenue expected to be obtained from the proposed Mineral Resource Rent Tax is to be directed towards an increase in the superannuation guarantee levy.
Australia
11 Apr 2011
7
Colonial First State Investments case: can taxation of trusts get any more complicated?
The streaming of certain types of capital gains to investors is common practice amongst managed funds: it allows fund managers to pass on the benefit of discounted gains to long term investors. The recent Federal Court decision in Colonial First State Investments Ltd v FCT [2011] FCA 16 has cast doubt over this practice.
Australia
6 Mar 2011
8
Managed Investment Trust Reforms - Discussion Paper Released
In May this year the Government, in responding to the Board of Taxation Review of the Tax Arrangements applying to Managed Investment Trusts (MITs) proposed a number of significant changes to the taxation of MITs
Australia
26 Oct 2010
9
Dividend Taxation Uncertain Following Corporations Act Amendments
The Corporations Amendment (Corporate Reporting Reform) Bill 2010 (Cth) (the Act) was passed on 24 June 2010 with significant changes to the "profits" rule that has historically applied to the payment of dividends.
Australia
28 Sep 2010
10
Managed Investment Trust Reforms Now Law
We have previously reported on the various proposals concerning reform of the tax treatment of Managed Investment Trusts (MIT). The two main tax reforms relate to: (i) allowing MITs to make an election to treat gains and losses on the disposal of certain assets as being subject to capital gains tax (CGT) treatment, thereby allowing certain investors in the MIT to enjoy a CGT discount on gains on underlying investments, and (ii) extending the definition of an MIT so that a greater range of funds
Australia
4 Aug 2010
11
Victorian Lease Duty – The SRO Speaks
The Victorian lease duty provisions take effect from 21 November 2008 and have the potential to create a headache for advisors.
Australia
16 Nov 2009
12
ATO Changes Tune On Village People
The ATO has tentatively accepted that GST is only payable on the cash consideration paid for the purchase of a retirement village.
Australia
 
9 Nov 2009
13
Stamp Duty Update – The Money Grab Continues
A summary of the various state and territory budgets, and the abolition of the remaining duties follows.
Australia
7 Sep 2009
14
Liquidators´ Liability For GST – Draft Legislation Released
Exposure draft legislation has been released which proposes amendments to the GST legislation to make it clear that liquidators and other representatives of incapacitated entities are liable for GST on transactions within the scope of their appointment.
Australia
3 Aug 2009
15
NSW Announces Major Land Rich Duty Changes
On 17 June 2009, the NSW Government released draft legislation giving effect to the major changes to land rich duty announced in the NSW mini-budget of 11 November 2008.
Australia
24 Jun 2009
16
Capital Account Election For Managed Investment Trusts
A welcome announcement in the May 2009 Federal Budget was to provide deemed capital account treatment for gains and losses made on disposal of investment assets by Australian managed investment trusts.
Australia
11 Jun 2009
17
Pay The Piper Later
In the current economic environment, where it has become increasingly difficult for vendors and purchasers to access finance, why not use the ATO as your financier?
Australia
20 Mar 2009
18
Deduction For Agricultural Managed Investment Schemes? Yes!
In a test-case decision handed down on 19 December 2008, the Full Federal Court ruled against the Commissioner of Taxation and held that rent, management fees and other charges payable under a Managed Investment Scheme for the production of almonds are deductible to investors.
Australia
28 Jan 2009
19
Corporate Restructures And Takeovers – CGT Changes
As part of its 2008 Budget, the Federal Government announced changes to the capital gains tax (CGT) scrip for scrip rollover provisions to take effect from 13 May 2008.
Australia
19 Dec 2008
20
Trust Cloning Dead And Buried?
On 31 October 2008, the Assistant Treasurer and Minister for Competition Policy and Consumer Affairs, the Hon Chris Bowen MP announced that legislation will be introduced shortly to abolish the exemption from capital gains tax for trust cloning, with effect from the date of the announcement.
Australia
27 Nov 2008
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