Last night's Federal Budget unveiled two significant tax measures aimed at multinationals an expansion of Part IVA and expanding the operation of GST.
13 May 2015
A key requirement for the anti-avoidance rules to apply will be that a principal purpose of the scheme is to avoid a taxable presence in Australia.
11 May 2015
Payments made under a development agreement are subject to stamp duty, following the High Court decision in Commissioner of State Revenue v Lend Lease Development Pty Ltd  HCA 51.
11 Dec 2014
Buyers of property with sitting tenants will be liable for GST on the leases, following the High Court's decision yesterday in Commissioner of Taxation v MBI Properties Pty Ltd  HCA 49.
04 Dec 2014
The High Court's decision will have far-reaching implications for the property and infrastructure industries, or anyone who uses documents similar to a development agreement.
07 Nov 2014