Advice on the significant changes and developments in transfer pricing over the past 12 months.

TA 2017/1, an ATO alert on the use of stapled structures, could deter foreign investment in major infrastructure.

Mark Friezer runs through the options for repatriating funds from an Australian subsidiary of a foreign parent company.

This video covers the range of indirect taxes that may be applicable for foreign investors doing business in Australia.

The repercussions of the leak of the Panama Papers could go on for years, and go beyond tax to corporate governance.

The tax exemption related In Australia test will not be pursued since it could prevent the delivery of legitimate overseas aid. .

The paper considers tax-effective structuring and implications of tax planning strategies in an asset protection context.

The classification of workers as employees or contractors at common law is a continuing conundrum in various areas.

This new foreign resident withholding payment regime will apply to contracts entered into on or after 1 July 2016.

The article discusses how the employee share option plans tax is hampering the growth of technology start-up businesses.

This episode of Taxland discusses tax evasion - from historic cases on the eastern ports to cash coming in via airports.

Partners Scott Hay-Bartlem and Linda Tapiolas break down the 2026 federal Budget's proposed changes to discretionary trusts, examining new tax rates, beneficiary credits, and exemptions. As legislation continues to evolve, they explore the complexities of restructuring trust and company arrangements and explain why businesses should adopt a cautious approach to these significant reforms.

Treasury has released a Policy Options Paper on two designs for the new regime to tax income passing through trusts.

Guidelines outline proposed compliance approach to the allocation of profits in professional firms.

There has been a recent trend for the ATO to investigate cases of GST 'base erosion'.

Partners Scott Hay-Bartlem and Clinton Jackson break down the critical tax distinctions between superannuation benefits paid during a member's lifetime versus death benefits distributed after passing. They explore timing considerations, beneficiary designation rules, and strategic estate planning approaches to optimize tax outcomes and ensure effective management of superannuation death benefits.

This recent decision has implications for the body corporate industry with respect to the recovery of unpaid levies.

This paper looks at some specific issues that may be relevant in dealing with State tax issues.

This article examines some recent Federal Court cases and comments on potential implications for the current tax regime.

Tax residency has become a contentious area of law for individuals working overseas, with increased ATO audit activity.