ArticleSmall business restructure plan - retain control of your businessIt is essential to understand what your rights and risks are when entering the restructuring process. AustraliaInsolvency/Bankruptcy/Re-StructuringMoore Australia
ArticleAustralian Economy - Economic & Market Outlook - As at 31 March 2012An interesting debate has been unfolding as the high Australian dollar continues to take its toll on manufacturers.AustraliaStrategyMoore Australia
ArticleBusiness Advisory Services to enhance business valueBusiness Advisory is a division that assists management with strategic direction to achieve operational best practice.AustraliaStrategyMoore Australia
ArticleCentro decision highlights the stamp duty risk of long term lease arrangementsTaxpayers contemplating acquisitions of freehold interests with long term leases should consider the duty implications.AustraliaTaxMoore Australia
ArticleGovernment announces improvements to the company loss recoupment rulesCompany loss recoupment rules to be simplified. AustraliaTaxMoore Australia
ArticleImportant tax updates that may effect youThe end of the 2010/11 fringe benefits tax (FBT) year, 31 March 2011, has passed and that means, that FBT returns will soon need to be lodged. AustraliaTaxMoore Australia
ArticleRemoval of CGT discount for non-residents – bad news for foreign investorsThe Government has now released the exposure draft legislation for the removal of the CGT discount for non-residents.AustraliaTaxMoore Australia
ArticleYes, you can claim GST credits for employee reimbursementsYou may be entitled to claim GST credits for reimbursements to employees or partners for certain work-related expenses.AustraliaTaxMoore Australia
ArticleThe New R&DThe Federal Government has announced crossbench support for the new R&D Tax Credit Program.AustraliaTaxMoore Australia
ArticleAustralia's thin capitalisation rules are getting thinnerThese reforms are part of a wider strategy around base erosion and profit shifting, more commonly referred to as BEPS.AustraliaTaxMoore Australia
ArticleGovernment Releases Phase One of Transfer Pricing ReformExposure Draft legislation contains proposed amendments to implement the first stage of the transfer pricing reforms.AustraliaTaxMoore Australia
ArticleTax residency issues to consider for departing or returning expats - Part 1Changing your tax residency status could have substantial income tax and CGT implications.AustraliaImmigrationMoore Australia
ArticleFinal revision of Entrepreneur Infrastructure Program and grant funding releasedThe grants aim to improve Australia's manufacturing skills and open the door to start-up and non-manufacturing companies.AustraliaAccounting and AuditMoore Australia
ArticleGiving Charity Meaning - First steps towards a statutory definitionThe reform agenda for the not-for-profit sector begins with the release of a statutory definition of charity.AustraliaCorporate/Commercial LawMoore Australia
ArticleExtra time to lodge for those affected by natural disastersThe Commissioner of Taxation has announced additional time for tax-related lodgments and associated payments for individuals and businesses affected by the recent natural disasters in Queensland, New South Wales, Victoria and Western Australia. AustraliaTaxMoore Australia
ArticleCommissioner of Taxation v SNF (Australia) Pty Ltd (2011): Practical implications for the application of the Comparable Uncontrolled Price ("CUP") transfer pricing methodologyIn general terms, when applying the CUP method, a taxpayer may, inter-alia, seek to compare the price paid for goods acquired from a related party seller (the "controlled transaction") to the price paid by independent parties for the same product (the "uncontrolled transaction").AustraliaTaxMoore Australia
ArticleA gesture of goodwill from the ATO? - draft TD 2011-D3On 16 March 2011, the Commissioner released a draft tax determination TD 2011/D3 – Market value of nil for shares in a ‘no goodwill’ incorporated professional practice ("IPP") [sic]. AustraliaTaxMoore Australia
ArticleDraft legislation released to remove the CGT discount for non-resident individuals on taxable Australian propertyThe proposed changes may send a negative message to potential Australian investors under the Significant Investor Visa.AustraliaTaxMoore Australia
ArticleThe inconvenient truth about sustainabilityThe investment, technology upgrades and infrastructure needed for a truly sustainable global economy are not yet ready.AustraliaEnergy and Natural ResourcesMoore Australia
ArticleBrady King´s Case - Application Of Margin Scheme To Sale Of Strata Units RejectedThe recent Federal Court decision has produced an unpalatable result which conflicts with the common application of the margin scheme. AustraliaReal Estate and ConstructionMoore Australia