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<rss version="2.0"> <channel>  <title><![CDATA[Clayton Utz | Taxation - Publications]]></title>  <link>http://www.claytonutz.com/area_of_law/taxation/publications.page</link>  <description/>  <copyright><![CDATA[(c) Clayton Utz 2009]]></copyright>  <image>   <title><![CDATA[Clayton Utz]]></title>   <link>http://www.claytonutz.com/</link>   <url>http://www.claytonutz.com/images/logo.png</url>  </image>  <language>en-au</language> <item><guid>http://www.claytonutz.com/publications/news/201007/06/minerals_resource_rent_tax_replaces_rspt.page</guid><title><![CDATA[Minerals Resource Rent Tax replaces RSPT]]></title><link>http://www.claytonutz.com/publications/news/201007/06/minerals_resource_rent_tax_replaces_rspt.page</link><description><![CDATA[On 2 July the Australian Government announced that, due to industry concerns, it had scrapped the Resource Super Profits Tax (RSPT) and proposes to replace it with a Minerals Resource Rent Tax (MRRT) to take effect from 1 July 2012.]]></description><pubDate>Tue, 06 Jul 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201007/05/a_gst_ruling_system_you_can_object_to.page</guid><title><![CDATA[A GST ruling system you can object to]]></title><link>http://www.claytonutz.com/publications/news/201007/05/a_gst_ruling_system_you_can_object_to.page</link><description><![CDATA[Andrew Sommer explains how the new GST ruling system will work.]]></description><pubDate>Mon, 05 Jul 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201006/28/new_duty_concessions_and_exemptions_from_1_july_2010.page</guid><title><![CDATA[New duty concessions and exemptions from 1 July 2010]]></title><link>http://www.claytonutz.com/publications/news/201006/28/new_duty_concessions_and_exemptions_from_1_july_2010.page</link><description><![CDATA[The State Revenue Legislation Amendment Act 2010 (NSW) amends the Duties Act 1997 (NSW) by amongst other things establishing a new duty concession scheme for new housing, called the NSW Home Builders Bonus (Scheme) which will apply from 1 July 2010.]]></description><pubDate>Mon, 28 Jun 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201006/18/new_nsw_land_transfer_charge_from_1_july_2010.page</guid><title><![CDATA[New NSW Land Transfer Charge from 1 July 2010]]></title><link>http://www.claytonutz.com/publications/news/201006/18/new_nsw_land_transfer_charge_from_1_july_2010.page</link><description><![CDATA[All land transfers in New South Wales will be subject to an ad valorem Land Transfer Charge from 1 July 2010, following an announcement by the NSW Government and the partial assent of the State Revenue Legislation Amendment Bill 2010.]]></description><pubDate>Fri, 18 Jun 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201006/08/nsw_budget_changes_to_benefit_asset-backed_securitisations.page</guid><title><![CDATA[NSW Budget changes to benefit asset-backed securitisations]]></title><link>http://www.claytonutz.com/publications/news/201006/08/nsw_budget_changes_to_benefit_asset-backed_securitisations.page</link><description><![CDATA[As part of the budget package released today by the New South Wales Treasurer, the State Revenue Legislation Amendment Bill 2010 was introduced.]]></description><pubDate>Tue, 08 Jun 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201005/25/full_federal_court_rejects_commissioners_economic_substance_approach_to_gst_administration.page</guid><title><![CDATA[Full Federal Court rejects Commissioner's "economic substance" approach to GST administration]]></title><link>http://www.claytonutz.com/publications/news/201005/25/full_federal_court_rejects_commissioners_economic_substance_approach_to_gst_administration.page</link><description><![CDATA[How important is the economic substance of a transaction in identifying the GST consequences? Andrew Sommer examines a new Full Federal Court decision which casts some doubt on the Commissioner's attempt to focus on the economic consequences of transactions rather than their legal form.]]></description><pubDate>Tue, 25 May 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201005/14/phasing_down_australian_interest_withholding_tax_on_offshore_borrowings_by_financial_institutions.page</guid><title><![CDATA[Phasing down Australian interest withholding tax on offshore borrowings by financial institutions]]></title><link>http://www.claytonutz.com/publications/news/201005/14/phasing_down_australian_interest_withholding_tax_on_offshore_borrowings_by_financial_institutions.page</link><description><![CDATA[The Australian Federal Government announced as part of the Budget that it will phase down Australian interest withholding tax arising in respect of interest paid by financial institutions on certain offshore borrowings.]]></description><pubDate>Fri, 14 May 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201005/07/managed_investment_trusts_get_new_tax_regime_from_1_july_2011.page</guid><title><![CDATA[Managed investment trusts get new tax regime from 1 July 2011]]></title><link>http://www.claytonutz.com/publications/news/201005/07/managed_investment_trusts_get_new_tax_regime_from_1_july_2011.page</link><description><![CDATA[Significant changes to the taxation of managed investment trusts will be in place by 1 July 2011, which should lead to greater certainty, reduced compliance costs, and (in some cases) less tax payable.]]></description><pubDate>Fri, 07 May 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201005/07/the_henry_tax_review-the_resource_super_profits_taxs_impact_on_the_energy_resources_sector.page</guid><title><![CDATA[The Henry Tax Review - The resource super profits tax's impact on the Energy & Resources sector]]></title><link>http://www.claytonutz.com/publications/news/201005/07/the_henry_tax_review-the_resource_super_profits_taxs_impact_on_the_energy_resources_sector.page</link><description><![CDATA[In our special Henry Tax Review analysis, our Tax and Energy and Resources teams explore aspects of the proposed Resource Super Profits Tax.]]></description><pubDate>Fri, 07 May 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201004/30/henry_tax_review-watch_this_space.page</guid><title><![CDATA[Henry tax review - watch this space]]></title><link>http://www.claytonutz.com/publications/news/201004/30/henry_tax_review-watch_this_space.page</link><description><![CDATA[The Henry tax review - and the Federal Government's initial response - will be released on Sunday 2 May.]]></description><pubDate>Fri, 30 Apr 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201002/22/gst_and_mergers_and_acquisitions_the_australian_taxation_office_takes_aim.page</guid><title><![CDATA[GST and mergers and acquisitions: the Australian Taxation Office takes aim]]></title><link>http://www.claytonutz.com/publications/news/201002/22/gst_and_mergers_and_acquisitions_the_australian_taxation_office_takes_aim.page</link><description><![CDATA[The Australian Taxation Office will be scrutinising arrangements used to increase the recovery of GST incurred in mergers and acquisitions, according to its Taxpayer Alert TA 2010/1 issued on 18 February 2010.]]></description><pubDate>Mon, 22 Feb 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201002/17/managed_investment_trusts_eligibility_for_capital_treatment_significantly_broadened_by_new_bill.page</guid><title><![CDATA[Managed investment trusts' eligibility for capital treatment significantly broadened by new Bill]]></title><link>http://www.claytonutz.com/publications/news/201002/17/managed_investment_trusts_eligibility_for_capital_treatment_significantly_broadened_by_new_bill.page</link><description><![CDATA[The new Tax Laws Amendment (2010 Measures No. 1) Bill 2010 would allow managed investment trusts to elect for capital treatment of gains derived from the disposal of certain eligible assets, including shares.]]></description><pubDate>Wed, 17 Feb 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201002/10/non-resident_investors_and_divestments_of_australian_assets_ato_seeks_industry_comment_post-tpg.page</guid><title><![CDATA[Non-resident investors and divestments of Australian assets: ATO seeks industry comment post-TPG]]></title><link>http://www.claytonutz.com/publications/news/201002/10/non-resident_investors_and_divestments_of_australian_assets_ato_seeks_industry_comment_post-tpg.page</link><description><![CDATA[By publicly pursuing TPG in relation to the Myer float, the ATO has indicated that future divestments of Australian assets by non-residents may come under scrutiny.]]></description><pubDate>Wed, 10 Feb 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201001/19/first_steps_towards_a_simpler_gst_administration_regime.page</guid><title><![CDATA[First steps towards a simpler GST administration regime]]></title><link>http://www.claytonutz.com/publications/news/201001/19/first_steps_towards_a_simpler_gst_administration_regime.page</link><description><![CDATA[The Tax Laws Amendment (2009 GST Administration Measures) Bill 2009 will impact on the ability of taxpayers to claim GST refunds and also provide some additional flexibility in accounting for GST in commercial transactions.]]></description><pubDate>Tue, 19 Jan 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/201001/12/at_long_last-a_legislative_fix_for_the_gst_payable_by_representatives_of_incapacitated_entities.page</guid><title><![CDATA[At long last - a legislative fix for the GST payable by representatives of incapacitated entities]]></title><link>http://www.claytonutz.com/publications/news/201001/12/at_long_last-a_legislative_fix_for_the_gst_payable_by_representatives_of_incapacitated_entities.page</link><description><![CDATA[The Tax Laws Amendment (2009 Measures No. 5) Bill 2009 deals with the GST payable by representatives of incapacitated entities and also introduces new obligations, concessions and protections.]]></description><pubDate>Tue, 12 Jan 2010 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200912/04/south_steyne_decision_impact_statement_released.page</guid><title><![CDATA[South Steyne Decision Impact Statement released]]></title><link>http://www.claytonutz.com/publications/news/200912/04/south_steyne_decision_impact_statement_released.page</link><description><![CDATA[The Commissioner of Taxation has released a decision impact statement after the South Steyne decision, explaining which entity should be liable to remit GST payable on a taxable supply by way of lease granted by the leased property's former owner.]]></description><pubDate>Fri, 04 Dec 2009 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200911/27/non-resident_investors_need_to_rethink_tax_on_divestments_of_australian_assets_after_tpg.page</guid><title><![CDATA[Non-resident investors need to rethink tax on divestments of Australian assets after TPG]]></title><link>http://www.claytonutz.com/publications/news/200911/27/non-resident_investors_need_to_rethink_tax_on_divestments_of_australian_assets_after_tpg.page</link><description><![CDATA[On 11 November 2009, the Australian Taxation Office (ATO) issued notices of assessment for tax and a 50% penalty to TPG (collectively amounting to A$678M) in respect of the A$1.5 billion gain derived by TPG from the disposal of its shares in Myer Holdings Pty Ltd (Myer).]]></description><pubDate>Fri, 27 Nov 2009 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200911/24/leasing_residential_premises_so_common_but_so_unbearably_complicated.page</guid><title><![CDATA[Leasing residential premises - so common but so unbearably complicated]]></title><link>http://www.claytonutz.com/publications/news/200911/24/leasing_residential_premises_so_common_but_so_unbearably_complicated.page</link><description><![CDATA[The Full Federal Court's decision in South Steyne Hotel Pty Limited v Commissioner of Taxation [2009] FCAFC 155 has serious implications for the treatment of supplies made by the purchaser of a reversionary interest in a leased property.]]></description><pubDate>Tue, 24 Nov 2009 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200911/20/second-hand_goods_credits_under_gst_when_are_they_available.page</guid><title><![CDATA[Second-hand goods credits under GST: when are they available?]]></title><link>http://www.claytonutz.com/publications/news/200911/20/second-hand_goods_credits_under_gst_when_are_they_available.page</link><description><![CDATA[LeasePlan Australia Limited v Commissioner of Taxation challenges the Commissioner's traditional view of when second-hand goods will be acquired for the purposes of "sale or exchange" in the ordinary course of business under GST law.]]></description><pubDate>Fri, 20 Nov 2009 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200906/18/stamp_duty_changes_in_new_south_wales.page</guid><title><![CDATA[Stamp duty changes in New South Wales]]></title><link>http://www.claytonutz.com/publications/news/200906/18/stamp_duty_changes_in_new_south_wales.page</link><description><![CDATA[The State Revenue Legislation Further Amendment Bill 2009 (NSW) was tabled in Parliament last night. Once passed it will have a significant impact on secured lending and dealings in units and shares in landowning companies and trusts.]]></description><pubDate>Thu, 18 Jun 2009 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200902/18/clayton_utz_voted_best_tax_litigation_firm_in_australia.page</guid><title><![CDATA[Clayton Utz voted best tax litigation firm in Australia]]></title><link>http://www.claytonutz.com/publications/news/200902/18/clayton_utz_voted_best_tax_litigation_firm_in_australia.page</link><description><![CDATA[The outstanding litigation expertise in the national Clayton Utz Taxation practice was recognised at the third annual International Tax Review's Asian Tax Awards held in Singapore recently.]]></description><pubDate>Wed, 18 Feb 2009 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200812/18/investment_allowance_to_boost_business-extra_10_tax_deduction_for_tangible_depreciating_assets.page</guid><title><![CDATA[Investment Allowance to boost business - extra 10% tax deduction for tangible depreciating assets]]></title><link>http://www.claytonutz.com/publications/news/200812/18/investment_allowance_to_boost_business-extra_10_tax_deduction_for_tangible_depreciating_assets.page</link><description><![CDATA[On 12 December 2008, the Government announced an initiative to boost economic activity, in the form of an investment allowance. The investment allowance is an additional 10 percent tax deduction for new tangible depreciating assets. This concession is temporary.]]></description><pubDate>Thu, 18 Dec 2008 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200812/17/clayton_utz_promotes_new_talent_to_the_partnership.page</guid><title><![CDATA[Clayton Utz promotes new talent to the partnership]]></title><link>http://www.claytonutz.com/publications/news/200812/17/clayton_utz_promotes_new_talent_to_the_partnership.page</link><description><![CDATA[17 December 2008: Clayton Utz is pleased to announce the appointment of eight new partners, effective 1 January 2009.]]></description><pubDate>Wed, 17 Dec 2008 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200812/10/bill_modifies_scrip_for_scrip_tax_implications_of_corporate_restructures.page</guid><title><![CDATA[Bill modifies scrip for scrip tax implications of corporate restructures]]></title><link>http://www.claytonutz.com/publications/news/200812/10/bill_modifies_scrip_for_scrip_tax_implications_of_corporate_restructures.page</link><description><![CDATA[On 3 December 2008, the Federal Government introduced the Tax Laws Amendment (2008 Measures No 6) Bill 2008 proposing new integrity rules targeted at scrip based corporate restructures that are not genuine takeovers. The rules will be most detrimental to scrip takeovers where the target entity is acquired at a premium to the existing tax cost of its net assets, such that the acquirer obtains a step-up in the value of those assets. A review of all scrip takeovers, however, will be required to determine whether the new rules apply.]]></description><pubDate>Wed, 10 Dec 2008 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200812/02/state_government_bonds_now_eligible_for_interest_withholding_tax_exemption.page</guid><title><![CDATA[State government bonds now eligible for interest withholding tax exemption]]></title><link>http://www.claytonutz.com/publications/news/200812/02/state_government_bonds_now_eligible_for_interest_withholding_tax_exemption.page</link><description><![CDATA[State and territory central borrowing authorities will no longer need to issue their bonds outside of Australia in order to qualify for the exemption in section 128F from interest withholding tax, following the passage last night of the Tax Laws Amendment (2008 Measures No. 5) Act 2008.]]></description><pubDate>Tue, 02 Dec 2008 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200811/13/new_south_wales_mini-budget.page</guid><title><![CDATA[New South Wales Mini-Budget]]></title><link>http://www.claytonutz.com/publications/news/200811/13/new_south_wales_mini-budget.page</link><description><![CDATA[The NSW Treasurer, the Hon. Eric Roozendaal, released the 2008-09 New South Wales Mini-Budget on 11 November 2008. The Budget is aimed at securing the State's tax revenue base and the measures include deferring the abolition date for some of the State taxes that were shortly due to be abolished as well as increasing the rate of land tax in relation to premium properties.]]></description><pubDate>Thu, 13 Nov 2008 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200805/23/high_court_confirms_gst_payable_on_forfeited_deposits.page</guid><title><![CDATA[High Court confirms GST payable on forfeited deposits]]></title><link>http://www.claytonutz.com/publications/news/200805/23/high_court_confirms_gst_payable_on_forfeited_deposits.page</link><description><![CDATA[The High Court's decision in Commissioner of Taxation v Reliance Carpet Co Pty Limited [2008] HCA 22 confirms that GST is payable on the forfeiture of deposits. While the decision concerns real property transactions, the Court's wide concept of "supply" means the implications of the decision have much broader application and ramifications.]]></description><pubDate>Fri, 23 May 2008 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200803/12/tax_an_attractive_profession_for_women.page</guid><title><![CDATA[Tax an attractive profession for women]]></title><link>http://www.claytonutz.com/publications/news/200803/12/tax_an_attractive_profession_for_women.page</link><description><![CDATA[Demand for specialist tax law expertise will rise as companies recognise they need proper tax advice at an early stage of their business dealings according to Clayton Utz tax partner Sue Williamson]]></description><pubDate>Wed, 12 Mar 2008 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200802/22/recent_federal_court_decision_on_the_margin_scheme_a_warning_to_developers.page</guid><title><![CDATA[Recent Federal Court decision on the margin scheme: a warning to developers]]></title><link>http://www.claytonutz.com/publications/news/200802/22/recent_federal_court_decision_on_the_margin_scheme_a_warning_to_developers.page</link><description><![CDATA[This week, a decision of the Federal Court has cast doubt over whether the margin scheme could ever apply to sales of subdivided land. The decision has caused as much consternation for the Commissioner of Taxation as it has for property developers. The Commissioner has responded swiftly with critical guidance for taxpayers.]]></description><pubDate>Fri, 22 Feb 2008 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200711/09/respected_tax_lawyer_joins_clayton_utz.page</guid><title><![CDATA[Respected tax lawyer joins Clayton Utz]]></title><link>http://www.claytonutz.com/publications/news/200711/09/respected_tax_lawyer_joins_clayton_utz.page</link><description><![CDATA[Clayton Utz has appointed well-known tax specialist Sue Williamson as a partner in its Melbourne office, strengthening its capacity to provide high-end taxation services to clients in Melbourne.]]></description><pubDate>Fri, 09 Nov 2007 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200708/17/time_to_review_asset_financing_arrangements.page</guid><title><![CDATA[Time to review asset financing arrangements]]></title><link>http://www.claytonutz.com/publications/news/200708/17/time_to_review_asset_financing_arrangements.page</link><description><![CDATA[Entities undertaking social infrastructure projects such as hospitals, schools, water treatment and sewerage plants should now be reviewing their traditional approach to asset financing arrangements, especially their debt funding structures, following the introduction of long-awaited changes to the tax laws]]></description><pubDate>Fri, 17 Aug 2007 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200707/11/could_decision_on_gst_and_forfeited_deposits_open_door_to_more_gst_changes.page</guid><title><![CDATA[Could decision on GST and forfeited deposits open door to more GST changes?]]></title><link>http://www.claytonutz.com/publications/news/200707/11/could_decision_on_gst_and_forfeited_deposits_open_door_to_more_gst_changes.page</link><description><![CDATA[Vendors retaining a forfeited deposit may not be liable to pay GST, following a decision in the Full Federal Court which could also have broader implications for the operation of the GST law.]]></description><pubDate>Wed, 11 Jul 2007 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/newsletters/tax_insights/20070704/home.page</guid><title><![CDATA[Tax Insights]]></title><link>http://www.claytonutz.com/publications/newsletters/tax_insights/20070704/home.page</link><description><![CDATA[This issue includes: Exemption from Interest Withholding Tax narrowed by new Act;]]></description><pubDate>Wed, 04 Jul 2007 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200704/10/tax_changes_to_promote_international_competitiveness_of_investment_funds.page</guid><title><![CDATA[Tax changes to promote international competitiveness of investment funds]]></title><link>http://www.claytonutz.com/publications/news/200704/10/tax_changes_to_promote_international_competitiveness_of_investment_funds.page</link><description><![CDATA[On 4 April, the Minister for Revenue, the Hon Peter Dutton announced proposed tax changes to allow stapled groups to interpose a unit trust as a head trust between the stapled entities and ultimate investors.]]></description><pubDate>Tue, 10 Apr 2007 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/newsletters/tax_insights/20070202/home.page</guid><title><![CDATA[Tax Insights]]></title><link>http://www.claytonutz.com/publications/newsletters/tax_insights/20070202/home.page</link><description><![CDATA[This issue includes: Capital gains tax windfall for foreign residents; New rules for individuals who become temporary residents;]]></description><pubDate>Fri, 02 Feb 2007 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200607/18/the_rise_and_rise_of_ecommerce_proves_a_taxing_issue.page</guid><title><![CDATA[The rise and rise of ecommerce proves a taxing issue]]></title><link>http://www.claytonutz.com/publications/news/200607/18/the_rise_and_rise_of_ecommerce_proves_a_taxing_issue.page</link><description><![CDATA[A Melbourne tax lawyer says that the rising tide of business done on the internet at both the personal and corporate level is threatening the current international balance of regulated cross-border revenue collection for many countries.]]></description><pubDate>Tue, 18 Jul 2006 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200606/09/new_south_wales_budget_stamp_duty_changes.page</guid><title><![CDATA[New South Wales Budget: Stamp Duty Changes]]></title><link>http://www.claytonutz.com/publications/news/200606/09/new_south_wales_budget_stamp_duty_changes.page</link><description><![CDATA[On Tuesday 6 June the Duties Amendment (Abolition of State Taxes) Bill 2006 was introduced into the New South Wales Parliament.]]></description><pubDate>Fri, 09 Jun 2006 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/newsletters/tax_insights/20060526/home.page</guid><title><![CDATA[Tax Insights]]></title><link>http://www.claytonutz.com/publications/newsletters/tax_insights/20060526/home.page</link><description><![CDATA[This issue includes: Investment advisers caught in tax scheme promoter net; Bigger and better for business? The new business capital expenditure deductions; Business records and accounts are important;]]></description><pubDate>Fri, 26 May 2006 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/newsletters/tax_insights/20051221/home.page</guid><title><![CDATA[Tax Insights]]></title><link>http://www.claytonutz.com/publications/newsletters/tax_insights/20051221/home.page</link><description><![CDATA[This issue includes: More certainty following tax rulings system overhaul; How will IFRS affect your share capital account?;]]></description><pubDate>Wed, 21 Dec 2005 00:00:00 EST</pubDate></item><item><guid>http://www.claytonutz.com/publications/news/200411/05/changes_to_the_gst_treatment_of_long-term_contracts.page</guid><title><![CDATA[Changes to the GST treatment of long-term contracts]]></title><link>http://www.claytonutz.com/publications/news/200411/05/changes_to_the_gst_treatment_of_long-term_contracts.page</link><description><![CDATA[Changes have now been formally proposed by Commonwealth Treasury to the way in which long-term fixed price contracts will become subject to GST. While this is good news for suppliers under affected contracts, the proposed provisions may result in additional non-recoverable costs for recipients. Submissions on the impact of the proposed provisions should be lodged with Treasury by 12 November.]]></description><pubDate>Fri, 05 Nov 2004 00:00:00 EST</pubDate></item></channel></rss>