<![CDATA[Clayton Utz | Taxation - Publications]]> http://www.claytonutz.com/area_of_law/taxation/publications.page <![CDATA[Clayton Utz]]> http://www.claytonutz.com/ http://www.claytonutz.com/images/logo.png en-au http://www.claytonutz.com/publications/news/201201/18/changes_to_gst_regulations-treatment_of_trustee_services_and_hire_purchase_arrangements.page<![CDATA[Changes to GST Regulations - treatment of trustee services and hire purchase arrangements]]>http://www.claytonutz.com/publications/news/201201/18/changes_to_gst_regulations-treatment_of_trustee_services_and_hire_purchase_arrangements.pageWed, 18 Jan 2012 00:00:00 ESThttp://www.claytonutz.com/publications/videos/corporate_governance_tax_niv_tadmore.page<![CDATA[Corporate governance and tax: The ATO is changing its approach]]>http://www.claytonutz.com/publications/videos/corporate_governance_tax_niv_tadmore.pageThu, 05 Jan 2012 00:00:00 ESThttp://www.claytonutz.com/publications/edition/22_december_2011/20111222/the_investment_manager_regime_calling_all_foreign_funds.page<![CDATA[The Investment Manager Regime - calling all foreign funds!]]>http://www.claytonutz.com/publications/edition/22_december_2011/20111222/the_investment_manager_regime_calling_all_foreign_funds.pageThu, 22 Dec 2011 00:00:00 ESThttp://www.claytonutz.com/publications/edition/22_december_2011/20111222/proposed_changes_to_enhance_loss_utilisation_for_particular_infrastructure_projects_update.page<![CDATA[Proposed changes to enhance loss utilisation for particular infrastructure projects - update]]>http://www.claytonutz.com/publications/edition/22_december_2011/20111222/proposed_changes_to_enhance_loss_utilisation_for_particular_infrastructure_projects_update.pageThu, 22 Dec 2011 00:00:00 ESThttp://www.claytonutz.com/publications/edition/08_december_2011/20111208/consultation_begins_modernizing_the_taxation_of_trust_income.page<![CDATA[Consultation begins: Modernizing the taxation of trust income]]>http://www.claytonutz.com/publications/edition/08_december_2011/20111208/consultation_begins_modernizing_the_taxation_of_trust_income.pageThu, 08 Dec 2011 00:00:00 ESThttp://www.claytonutz.com/publications/edition/27_october_2011/20111027/does_your_mother_know_greater_liability_for_directors_their_families_for_company_tax_obligations.page<![CDATA[Does your mother know? Greater liability for directors & their families for company tax obligations]]>http://www.claytonutz.com/publications/edition/27_october_2011/20111027/does_your_mother_know_greater_liability_for_directors_their_families_for_company_tax_obligations.pageThu, 27 Oct 2011 00:00:00 ESThttp://www.claytonutz.com/publications/news/201109/15/victorian_landholder_duty-proposed_model_released_for_consultation.page<![CDATA[Victorian Landholder Duty - proposed model released for consultation]]>http://www.claytonutz.com/publications/news/201109/15/victorian_landholder_duty-proposed_model_released_for_consultation.pageThu, 15 Sep 2011 00:00:00 ESThttp://www.claytonutz.com/docs/Tax Forum Presentation.pdf<![CDATA[4th Annual Tax Forum - Contracts for Difference]]>http://www.claytonutz.com/docs/Tax Forum Presentation.pdfFri, 12 Aug 2011 00:00:00 ESThttp://www.claytonutz.com/publications/news/201107/14/clayton_utz_partners_publish_tax_and_insolvency_3rd_edition.page<![CDATA[Clayton Utz partners publish Tax and Insolvency 3rd edition]]>http://www.claytonutz.com/publications/news/201107/14/clayton_utz_partners_publish_tax_and_insolvency_3rd_edition.pageThu, 14 Jul 2011 00:00:00 ESThttp://www.claytonutz.com/publications/news/201107/13/clayton_utzs_andrew_sommer_contributes_to_gst_in_australia-looking_forward_from_the_first_decade.page<![CDATA[Clayton Utz's Andrew Sommer contributes to GST in Australia - Looking Forward from the First Decade]]>http://www.claytonutz.com/publications/news/201107/13/clayton_utzs_andrew_sommer_contributes_to_gst_in_australia-looking_forward_from_the_first_decade.pageWed, 13 Jul 2011 00:00:00 ESThttp://www.claytonutz.com/publications/news/201103/11/gst_and_property_developments_effective_life_is_not_a_fair_and_reasonable_basis_for_apportionment.page<![CDATA[GST and property developments: Effective life is not a fair and reasonable basis for apportionment]]>http://www.claytonutz.com/publications/news/201103/11/gst_and_property_developments_effective_life_is_not_a_fair_and_reasonable_basis_for_apportionment.pageFri, 11 Mar 2011 00:00:00 ESThttp://www.claytonutz.com/publications/newsletters/tax_insights/20110302/home.page<![CDATA[Tax Insights]]>http://www.claytonutz.com/publications/newsletters/tax_insights/20110302/home.pageWed, 02 Mar 2011 00:00:00 ESThttp://www.claytonutz.com/publications/news/201102/24/lessons_from_luxottica_with_gst_courts_will_take_your_deals_as_they_find_them.page<![CDATA[Lessons from Luxottica: With GST, courts will take your deals as they find them]]>http://www.claytonutz.com/publications/news/201102/24/lessons_from_luxottica_with_gst_courts_will_take_your_deals_as_they_find_them.pageThu, 24 Feb 2011 00:00:00 ESThttp://www.claytonutz.com/publications/news/201012/21/ato_confirms_it_wants_part_of_your_retail_premium.page<![CDATA[ATO confirms it wants part of your retail premium]]>http://www.claytonutz.com/publications/news/201012/21/ato_confirms_it_wants_part_of_your_retail_premium.pageTue, 21 Dec 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201012/09/not_flying_but_still_supplying_forfeited_airfares_and_gst.page<![CDATA[Not flying but still supplying: forfeited airfares and GST]]>http://www.claytonutz.com/publications/news/201012/09/not_flying_but_still_supplying_forfeited_airfares_and_gst.pageThu, 09 Dec 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201012/09/a_victory_for_virgin_blue_on_fringe_benefits_tax_but_2kms_is_still_a_long_way_to_walk.page<![CDATA[A victory for Virgin Blue on fringe benefits tax - but 2kms is still a long way to walk]]>http://www.claytonutz.com/publications/news/201012/09/a_victory_for_virgin_blue_on_fringe_benefits_tax_but_2kms_is_still_a_long_way_to_walk.pageThu, 09 Dec 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201011/17/clayton_utz_tax_law_team_contributes_to_global_guide_to_law_of_trusts.page<![CDATA[Clayton Utz tax law team contributes to global guide to law of trusts]]>http://www.claytonutz.com/publications/news/201011/17/clayton_utz_tax_law_team_contributes_to_global_guide_to_law_of_trusts.pageWed, 17 Nov 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201010/13/mrrt_the_policy_transition_groups_new_issue_paper.page<![CDATA[MRRT: The Policy Transition Group's new issue paper]]>http://www.claytonutz.com/publications/news/201010/13/mrrt_the_policy_transition_groups_new_issue_paper.pageWed, 13 Oct 2010 00:00:00 ESThttp://www.claytonutz.com/docs/MRRT_Alert_Oct2010.pdf<![CDATA[MRRT: The Policy Transition Group's new issue paper]]>http://www.claytonutz.com/docs/MRRT_Alert_Oct2010.pdfWed, 13 Oct 2010 00:00:00 ESThttp://www.claytonutz.com/publications/audio/private_equity_tax_uncertainty_remains.page<![CDATA[Private equity tax uncertainty remains]]>http://www.claytonutz.com/publications/audio/private_equity_tax_uncertainty_remains.pageWed, 08 Sep 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201007/06/minerals_resource_rent_tax_replaces_rspt.page<![CDATA[Minerals Resource Rent Tax replaces RSPT]]>http://www.claytonutz.com/publications/news/201007/06/minerals_resource_rent_tax_replaces_rspt.pageTue, 06 Jul 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201007/05/a_gst_ruling_system_you_can_object_to.page<![CDATA[A GST ruling system you can object to]]>http://www.claytonutz.com/publications/news/201007/05/a_gst_ruling_system_you_can_object_to.pageMon, 05 Jul 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201006/28/new_duty_concessions_and_exemptions_from_1_july_2010.page<![CDATA[New duty concessions and exemptions from 1 July 2010]]>http://www.claytonutz.com/publications/news/201006/28/new_duty_concessions_and_exemptions_from_1_july_2010.pageMon, 28 Jun 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201006/18/new_nsw_land_transfer_charge_from_1_july_2010.page<![CDATA[New NSW Land Transfer Charge from 1 July 2010]]>http://www.claytonutz.com/publications/news/201006/18/new_nsw_land_transfer_charge_from_1_july_2010.pageFri, 18 Jun 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201006/08/nsw_budget_changes_to_benefit_asset-backed_securitisations.page<![CDATA[NSW Budget changes to benefit asset-backed securitisations]]>http://www.claytonutz.com/publications/news/201006/08/nsw_budget_changes_to_benefit_asset-backed_securitisations.pageTue, 08 Jun 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201005/25/full_federal_court_rejects_commissioners_economic_substance_approach_to_gst_administration.page<![CDATA[Full Federal Court rejects Commissioner's "economic substance" approach to GST administration]]>http://www.claytonutz.com/publications/news/201005/25/full_federal_court_rejects_commissioners_economic_substance_approach_to_gst_administration.pageTue, 25 May 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201005/14/phasing_down_australian_interest_withholding_tax_on_offshore_borrowings_by_financial_institutions.page<![CDATA[Phasing down Australian interest withholding tax on offshore borrowings by financial institutions]]>http://www.claytonutz.com/publications/news/201005/14/phasing_down_australian_interest_withholding_tax_on_offshore_borrowings_by_financial_institutions.pageFri, 14 May 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201005/07/managed_investment_trusts_get_new_tax_regime_from_1_july_2011.page<![CDATA[Managed investment trusts get new tax regime from 1 July 2011]]>http://www.claytonutz.com/publications/news/201005/07/managed_investment_trusts_get_new_tax_regime_from_1_july_2011.pageFri, 07 May 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201005/07/the_henry_tax_review-the_resource_super_profits_taxs_impact_on_the_energy_resources_sector.page<![CDATA[The Henry Tax Review - The resource super profits tax's impact on the Energy & Resources sector]]>http://www.claytonutz.com/publications/news/201005/07/the_henry_tax_review-the_resource_super_profits_taxs_impact_on_the_energy_resources_sector.pageFri, 07 May 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201004/30/henry_tax_review-watch_this_space.page<![CDATA[Henry tax review - watch this space]]>http://www.claytonutz.com/publications/news/201004/30/henry_tax_review-watch_this_space.pageFri, 30 Apr 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201002/22/gst_and_mergers_and_acquisitions_the_australian_taxation_office_takes_aim.page<![CDATA[GST and mergers and acquisitions: the Australian Taxation Office takes aim]]>http://www.claytonutz.com/publications/news/201002/22/gst_and_mergers_and_acquisitions_the_australian_taxation_office_takes_aim.pageMon, 22 Feb 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201002/17/managed_investment_trusts_eligibility_for_capital_treatment_significantly_broadened_by_new_bill.page<![CDATA[Managed investment trusts' eligibility for capital treatment significantly broadened by new Bill]]>http://www.claytonutz.com/publications/news/201002/17/managed_investment_trusts_eligibility_for_capital_treatment_significantly_broadened_by_new_bill.pageWed, 17 Feb 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201002/10/non-resident_investors_and_divestments_of_australian_assets_ato_seeks_industry_comment_post-tpg.page<![CDATA[Non-resident investors and divestments of Australian assets: ATO seeks industry comment post-TPG]]>http://www.claytonutz.com/publications/news/201002/10/non-resident_investors_and_divestments_of_australian_assets_ato_seeks_industry_comment_post-tpg.pageWed, 10 Feb 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201001/19/first_steps_towards_a_simpler_gst_administration_regime.page<![CDATA[First steps towards a simpler GST administration regime]]>http://www.claytonutz.com/publications/news/201001/19/first_steps_towards_a_simpler_gst_administration_regime.pageTue, 19 Jan 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/201001/12/at_long_last-a_legislative_fix_for_the_gst_payable_by_representatives_of_incapacitated_entities.page<![CDATA[At long last - a legislative fix for the GST payable by representatives of incapacitated entities]]>http://www.claytonutz.com/publications/news/201001/12/at_long_last-a_legislative_fix_for_the_gst_payable_by_representatives_of_incapacitated_entities.pageTue, 12 Jan 2010 00:00:00 ESThttp://www.claytonutz.com/publications/news/200912/04/south_steyne_decision_impact_statement_released.page<![CDATA[South Steyne Decision Impact Statement released]]>http://www.claytonutz.com/publications/news/200912/04/south_steyne_decision_impact_statement_released.pageFri, 04 Dec 2009 00:00:00 ESThttp://www.claytonutz.com/publications/news/200911/27/non-resident_investors_need_to_rethink_tax_on_divestments_of_australian_assets_after_tpg.page<![CDATA[Non-resident investors need to rethink tax on divestments of Australian assets after TPG]]>http://www.claytonutz.com/publications/news/200911/27/non-resident_investors_need_to_rethink_tax_on_divestments_of_australian_assets_after_tpg.pageFri, 27 Nov 2009 00:00:00 ESThttp://www.claytonutz.com/publications/news/200911/24/leasing_residential_premises_so_common_but_so_unbearably_complicated.page<![CDATA[Leasing residential premises - so common but so unbearably complicated]]>http://www.claytonutz.com/publications/news/200911/24/leasing_residential_premises_so_common_but_so_unbearably_complicated.pageTue, 24 Nov 2009 00:00:00 ESThttp://www.claytonutz.com/publications/news/200911/20/second-hand_goods_credits_under_gst_when_are_they_available.page<![CDATA[Second-hand goods credits under GST: when are they available?]]>http://www.claytonutz.com/publications/news/200911/20/second-hand_goods_credits_under_gst_when_are_they_available.pageFri, 20 Nov 2009 00:00:00 ESThttp://www.claytonutz.com/publications/news/200906/18/stamp_duty_changes_in_new_south_wales.page<![CDATA[Stamp duty changes in New South Wales]]>http://www.claytonutz.com/publications/news/200906/18/stamp_duty_changes_in_new_south_wales.pageThu, 18 Jun 2009 00:00:00 ESThttp://www.claytonutz.com/publications/news/200902/18/clayton_utz_voted_best_tax_litigation_firm_in_australia.page<![CDATA[Clayton Utz voted best tax litigation firm in Australia]]>http://www.claytonutz.com/publications/news/200902/18/clayton_utz_voted_best_tax_litigation_firm_in_australia.pageWed, 18 Feb 2009 00:00:00 ESThttp://www.claytonutz.com/publications/news/200812/18/investment_allowance_to_boost_business-extra_10_tax_deduction_for_tangible_depreciating_assets.page<![CDATA[Investment Allowance to boost business - extra 10% tax deduction for tangible depreciating assets]]>http://www.claytonutz.com/publications/news/200812/18/investment_allowance_to_boost_business-extra_10_tax_deduction_for_tangible_depreciating_assets.pageThu, 18 Dec 2008 00:00:00 ESThttp://www.claytonutz.com/publications/news/200812/17/clayton_utz_promotes_new_talent_to_the_partnership.page<![CDATA[Clayton Utz promotes new talent to the partnership]]>http://www.claytonutz.com/publications/news/200812/17/clayton_utz_promotes_new_talent_to_the_partnership.pageWed, 17 Dec 2008 00:00:00 ESThttp://www.claytonutz.com/publications/news/200812/10/bill_modifies_scrip_for_scrip_tax_implications_of_corporate_restructures.page<![CDATA[Bill modifies scrip for scrip tax implications of corporate restructures]]>http://www.claytonutz.com/publications/news/200812/10/bill_modifies_scrip_for_scrip_tax_implications_of_corporate_restructures.pageWed, 10 Dec 2008 00:00:00 ESThttp://www.claytonutz.com/publications/news/200812/02/state_government_bonds_now_eligible_for_interest_withholding_tax_exemption.page<![CDATA[State government bonds now eligible for interest withholding tax exemption]]>http://www.claytonutz.com/publications/news/200812/02/state_government_bonds_now_eligible_for_interest_withholding_tax_exemption.pageTue, 02 Dec 2008 00:00:00 ESThttp://www.claytonutz.com/publications/news/200811/13/new_south_wales_mini-budget.page<![CDATA[New South Wales Mini-Budget]]>http://www.claytonutz.com/publications/news/200811/13/new_south_wales_mini-budget.pageThu, 13 Nov 2008 00:00:00 ESThttp://www.claytonutz.com/publications/news/200805/23/high_court_confirms_gst_payable_on_forfeited_deposits.page<![CDATA[High Court confirms GST payable on forfeited deposits]]>http://www.claytonutz.com/publications/news/200805/23/high_court_confirms_gst_payable_on_forfeited_deposits.pageFri, 23 May 2008 00:00:00 ESThttp://www.claytonutz.com/publications/news/200802/22/recent_federal_court_decision_on_the_margin_scheme_a_warning_to_developers.page<![CDATA[Recent Federal Court decision on the margin scheme: a warning to developers]]>http://www.claytonutz.com/publications/news/200802/22/recent_federal_court_decision_on_the_margin_scheme_a_warning_to_developers.pageFri, 22 Feb 2008 00:00:00 ESThttp://www.claytonutz.com/publications/news/200708/17/time_to_review_asset_financing_arrangements.page<![CDATA[Time to review asset financing arrangements]]>http://www.claytonutz.com/publications/news/200708/17/time_to_review_asset_financing_arrangements.pageFri, 17 Aug 2007 00:00:00 ESThttp://www.claytonutz.com/publications/news/200707/11/could_decision_on_gst_and_forfeited_deposits_open_door_to_more_gst_changes.page<![CDATA[Could decision on GST and forfeited deposits open door to more GST changes?]]>http://www.claytonutz.com/publications/news/200707/11/could_decision_on_gst_and_forfeited_deposits_open_door_to_more_gst_changes.pageWed, 11 Jul 2007 00:00:00 EST