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

This Tax Brief analyses the judgment and considers some of its implications for innovative financing instruments.

The former Assistant Treasurer announced that the government intends to amend Part IVA, the general anti-avoidance rule.

The proposed consolidation measures in the ED have broad application and significant revenue implications.

The money raised by the carbon tax is earmarked for a variety of uses including changes to the personal income tax.

This tax brief discusses the December ATO draft ruling and the associated legal opinion.

This year’s Budget contained two new GST measures and five other GST measures which have previously been announced.

This update discusses a recent case and proposed developments in Australian tax law relevant to foreign investors.

Treasury recently released an Exposure Draft of legislation for a replacement of the 2010 corporate law dividend test.

The Government has managed to enact both its carbon tax package and the minerals resource rent tax Bills.

Clarity may be about to return with the release of a Treasury paper on further possible amendments to the Corporations Act.

The Government plans to "better target" the tax concession provided in respect of employment termination payments.

One of the surprises in this Budget was the increase of the rate of the managed investment trust withholding tax to 15%.

The article analyses the options presented in the Discussion Paper and some of the difficult questions still unresolved.

This Tax Brief outlines the issues being examined and some of the implications of the reform proposals for the future.

This tax update announces key budget proposals relevant to foreign investors and two new taxes to commence in July.

This tax update announces key budget proposals relevant to foreign investors and two new taxes to commence in July.

This tax brief discusses what the proposed retrospective tax amendments & the November treasury paper may mean.

This case validates the decision to codify the treatment of foreign exchange in the much-maligned Div.775 forex rules.

2013 will be interesting and perhaps surprising for transfer pricing in particular and the corporate tax in general.