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Minerals Resource Rent Tax replaces RSPT

On 2 July the Australian Government announced that, due to industry concerns, it had scrapped the Resource Super Profits Tax (RSPT) and proposes to replace it with a Minerals Resource Rent Tax (MRRT)...

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Private equity tax uncertainty remains

Private equity tax uncertainties remain: Clayton Utz Tax Partner Dr Niv Tadmore talks to BRR Media about the tax treatment of private equity investments into Australia.

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MRRT: The Policy Transition Group's new issue paper

The latest step towards the introduction of the Minerals Resource Rent Tax (MRRT) is the release of an Issues Paper by the Policy Transition Group, which advises the Government on the development and...

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MRRT: The Policy Transition Group's new issue paper

The latest step towards the introduction of the Minerals Resource Rent Tax (MRRT) is the release of an Issues Paper by the Policy Transition Group, which advises the Government on the development and...

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Clayton Utz tax law team contributes to global guide to law of trusts

A useful guide to the use of trusts in 20 important jurisdictions has just been published in a third edition - with input from Clayton Utz.

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A victory for Virgin Blue on fringe benefits tax - but 2kms is still a long...

The Full Federal Court has unanimously held that car parking provided by Virgin Blue Airlines (VBA) to its employees was not "in the vicinity of" their primary place of employment and was therefore...

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Not flying but still supplying: forfeited airfares and GST

In a decision handed down by the AAT this week, GST was held to still be payable by Qantas on fares (for domestic travel) that are forfeited by passengers who fail to take their booked flight.

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ATO confirms it wants part of your retail premium

A new Draft Taxation Ruling on the income tax treatment of excess bookbuild proceeds in accelerated renounceable entitlement offers (or "retail premiums") has been released for public comment.

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Lessons from Luxottica: With GST, courts will take your deals as they find them

The Full Federal Court's decision in Commissioner of Taxation v Luxottica Retail Australia Pty Ltd [2011] FCAFC 20 (23 February 2011) provides greater certainty for commercial parties in structuring...

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Tax Insights

This issue includes: The attribution of income from offshore entities - Proposed simplification of CFC and FAF; New Special Counsel in our Brisbane Tax team: Kulwant Singh-Pangly;

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GST and property developments: Effective life is not a fair and reasonable...

On 10 March 2011, the AAT handed down a brief decision in which it held that the taxpayer's proposed use of "effective life" as the basis of apportionment was not acceptable as a fair and reasonable...

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Clayton Utz's Andrew Sommer contributes to GST in Australia - Looking Forward...

After a decade of the Goods and Services Tax (GST), what has its impact been, and does the law need to change?

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Clayton Utz partners publish Tax and Insolvency 3rd edition

When a company is either restructuring, insolvent or under some form of administration, taxation is a major issue. Tax & Insolvency (3rd ed.) is a practical guide to the often complex issues tax...

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4th Annual Tax Forum - Contracts for Difference

Over the past few years, the Tax Forum has become the premier tax event in New South Wales, providing delegates with the opportunity to hear the latest technical content from leading tax professionals...

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Victorian Landholder Duty - proposed model released for consultation

Victoria has released a consultation paper for its proposed landholder duty model in place of the landrich regime

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Does your mother know? Greater liability for directors & their families for...

Proposed legislation increases directors' personal liabilities for corporate non-compliance with PAYG withholding and superannuation regimes and gives the ATO more enforcement powers, including...

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Consultation begins: Modernizing the taxation of trust income

Trustees and beneficiaries now have an opportunity to be contribute to the Government's impending rewrite and modernization of the income tax laws applying to trusts, as Simon Bowden explains.

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Proposed changes to enhance loss utilisation for particular infrastructure...

More details of how the Government's proposed tax incentive for private investment in infrastructure projects would work have been released, as Robyn Schofield explains.

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The Investment Manager Regime - calling all foreign funds!

Kirsten Fish looks at the latest in implementing an Investment Manager Regime, and what these tax changes will mean for foreign fund managers.

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Corporate governance and tax: The ATO is changing its approach

Dr Niv Tadmore explains the ATO's new risk differentiation framework.

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