ArticleCU LAB: Income tax and employee share schemes - good news for start-ups?The Government is trying to fix problems with the current tax treatment of employee share schemes.AustraliaEmployment and HRClayton Utz
ArticleBloomberg BNA - Ellen Thomas - Stapled structuresTA 2017/1, an ATO alert on the use of stapled structures, could deter foreign investment in major infrastructure.AustraliaTaxNorton Rose Fulbright Australia
ArticleCU LAB: The wider implications of the Panama Papers leakThe repercussions of the leak of the Panama Papers could go on for years, and go beyond tax to corporate governance.AustraliaTaxClayton Utz
ArticleDumped: the In Australia testThe tax exemption related In Australia test will not be pursued since it could prevent the delivery of legitimate overseas aid. .AustraliaTaxCarroll & O'Dea
ArticleEffective structuring – protecting your assetsThe paper considers tax-effective structuring and implications of tax planning strategies in an asset protection context.AustraliaTaxCooper Grace Ward
ArticleEmployee/Contractor checklistThe classification of workers as employees or contractors at common law is a continuing conundrum in various areas.AustraliaTaxPointon Partners
ArticleNewcastle Herald - Start-ups frustrated by unfair taxThe article discusses how the employee share option plans tax is hampering the growth of technology start-up businesses.AustraliaTaxNorton Rose Fulbright Australia
ArticlePodcast: TaxLand with Fletch and Sarah – When tax meets true crimeThis episode of Taxland discusses tax evasion - from historic cases on the eastern ports to cash coming in via airports.AustraliaTaxCooper Grace Ward
PodcastPodcast: The 2026 Federal Budget With CGW – Discretionary TrustsPartners 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. AustraliaTaxCooper Grace Ward
ArticleSome Progress on Trust Tax ReformTreasury has released a Policy Options Paper on two designs for the new regime to tax income passing through trusts.AustraliaTaxGreenwoods & Freehills
ArticleReforming the R&D Tax IncentiveThese proposed changes will impact on how Australia capitalises on its innovation strategy and competitive position.AustraliaIntellectual PropertySpruson & Ferguson Lawyers
ArticleSladen Snippet – Non-commercial LRBA loans must be rectified by 30 June 2016SMSF trustees with non-commercial LRBA loans must put such loans on an arm's length basis prior to 30 June 2016.AustraliaFinance and BankingSladen Legal
ArticleTaxation: Election promisesThe Coalition will provide $1 billion to the ATO as a boost to the Tax Avoidance Taskforce to target tax avoidance.AustraliaGovernment, Public SectorHolding Redlich
ArticleTRIS, LRBAs and the new amendments to the 2016 Budget measuresThe proposed amendments to the 2016 budget measures for the treatment of TRIS and LRBAs have been passed.AustraliaGovernment, Public SectorCooper Grace Ward
Article2021-2022 Federal Budget Announcement Relating To Depreciating AssetsThe Federal Government has announced a 12 month extension of the temporary full expensing regime a part of the 2021-2022 Federal Budget. AustraliaTaxDavies Collison Cave
ArticleForming an opinion of fraud or evasion – is this the unchallengeable right to an unlimited amendment period for the ATO Commissioner?This article examines some recent Federal Court cases and comments on potential implications for the current tax regime.AustraliaTaxCooper Grace Ward
ArticleIncome tax payable on redemptions in South AustraliaThe ATO has confirmed that income tax will be payable on redemption payments under the SA workers' compensation scheme.AustraliaTaxSparke Helmore Lawyers
VideoPodcast: SMSFs With CGW – Update On What Is Happening With Div 296 TaxUpdate on Division 296 tax - the tax on large superannuation balances.AustraliaTaxCooper Grace Ward
ArticleRestructuring: Rollovers, Small business restructure rollovers and small business CGT concessionsThis paper focuses on tax and other restructuring issues which should be considered before clients transfer assets.AustraliaTaxCooper Grace Ward
ArticleXenith IP Group responds to Australian Senate Committee inquiry on future investment in research and developmentThis is a submission to the Senate Committee which is considering changes to the Government's R&D tax incentive regime.AustraliaTaxSpruson & Ferguson Lawyers