[podcast] Morris Maroon speaks about tax planning issues, including family trusts, trading stock, deductions and CGT.

This paper focuses on tax and other restructuring issues which should be considered before clients transfer assets.

A 10% non-final withholding tax applies to persons who ‘become the owner' of interests in Australian real property.

Tax is always inevitable but be aware that it can vary widely in family law matters, such as property settlements.

The variation clarifies the application of the Foreign Resident Capital Gains Tax Withholding Regime to deceased estates.

You will need a special condition in contracts for the sale of properties unless the sale price is below $2 million.

The settlement process when selling or buying real property or interests in real property in Australia has changed.

The Federal Government announced it intends to remove the 50% capital gains tax discount for non-residents on certain gains.

The dark places of what happens when a taxpayer has a dispute with the Commissioner.

A private ancillary fund is a philanthropic vehicle established and operated by a high net worth individual or family.

The Australian Tax Office has made two recent determinations which sink the law in this area into further confusion.

Taxpayers should keep good records to help determine if they are eligible to claim the small business CGT concessions.

Bitcoins are not money or foreign currency so their supply will not attract GST, but they are an asset for CGT purposes.

The government introduced a new withholding measure to assist in the collection of foreign residents Capital Gains Tax.

Sellers to obtain a clearance certificate or variation as soon as you think about selling.

When shares or options are part of an employment contract, when they are acquired can be important for tax purposes.

The paper examines key Australian tax issues bearing on the current Australian M&A market including the proposed reforms to Australia's foreign resident capital gains tax regime, the tax treatment of contingent consideration and earnout arrangements, and the use of capital gains tax roll-overs in recent M&A transactions.

Australia's proposed capital gains tax reforms will dramatically expand what constitutes taxable Australian real property for foreign investors, capturing previously exempt assets like solar farms and infrastructure. The most controversial aspect is the retrospective application dating back to 2006, potentially exposing foreign investors to unexpected tax liabilities on historical transactions they believed were compliant.

As part of the 2012 Federal Budget changes, the Federal government announced amendments to the Capital Gains Tax (CGT).

The chapter on Australia provides insight into the tax treatment of recent Australian mergers and acquisitions.