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Greenwoods & Freehills Pty Limited (G&F) is a specialist tax practice, Australia's biggest advisory firm practising exclusively in revenue laws and is International Tax Review's Australian Tax Firm of the Year, 2007. Now incorporating Shaddick & Spence. Recent Developments29 July 2010
In 2006, the former Government initiated a comprehensive review of Australia’s four anti-tax-deferral regimes – the controlled foreign company (‘CFC’) rules, the foreign investment fund (‘FIF’) regime, the transferor trust regime (‘TTR’), and the deemed present entitlement (‘DPE’) rules. These regimes all address the taxation of Australian residents holding interests in offshore companies, trusts and insurance products. This Tax Brief is about the current state of play in the various parts of that larger project, including the most recent announcement – a third Treasury Consultation Paper on the design of Australia’s future CFC rules.
23 July 2010
A summary of selected tax developments for the week ending 23 July 2010
19 July 2010
Greenwoods & Freehills is pleased to host a visiting Professor from Georgetown Law Center, Washington DC, Professor Stafford Smiley. Professor Smiley will be teaching US International Taxation at Sydney Law School on 28 July - 3 August 2008.
16 July 2010
A summary of selected tax developments for the week ending 16 July 2010
9 July 2010
A summary of selected tax developments for the week ending 9 July 2010
5 July 2010
The ongoing story of the project to reform the taxation of managed investment trusts (‘MITs’) has yet another chapter. On 24 June, Parliament passed a Bill which made significant amendments to the definition of a MIT, broadening the former provision in some respects but also adding important new restrictions. The Bill has received Royal Assent and is now law. This Tax Brief examines the new definition and how it has changed the range of trusts that are eligible to access the MIT withholding tax and CGT election concessions.
2 July 2010
On 2 July 2010, the Government announced major changes to the previously proposed Resource Super Profits Tax, including re-badging the tax as Minerals Resource Rent Tax, setting a lowered tax rate with reduced scope and more concessionary transitional rules. We have prepared a video presentation to give the Chinese investors in Australia an update on this, with associated PowerPoint slides.
澳大利亚政府于2010年7月2日宣布, 将对先前宣布的资源超级利润税方案作出重大调整, 包括启用”矿物资源租金税”作为新名称, 降低税率, 减少适用矿物种类, 以及更优惠的现有项目转入制度. 我们为中国投资者准备了相关的视频情况介绍以及PowerPoint幻灯片. 2 July 2010
A summary of selected tax developments for the week ending 2 July 2010
25 June 2010
A summary of selected tax developments for the week ending 25 June 2010
18 June 2010
The ATO released on Wednesday 16 June 2010, several new employee share scheme (ESS) fact sheets. They outline the new employer reporting requirements – the 14 July and 14 August deadlines have not been extended – and provide more guidance on tax deferral requirements and acceptable methods of determining the market value.
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