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Thought leadership and analysis across a spectrum of issues and challenges faced by companies both in Australia and around the world.
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ImageTitle/DescriptionArticle Date 
 

Can a decision on PRRT bear on debt/equity classification?

Martin Wiesinger considers how some recent court decisions could affect the definition of financing arrangements under Australia’s debt/equity regime.
Modified date: 9/10/2014
Regulatory update
 

Farewell to the MRRT

Rod Henderson eulogises the MRRT, ahead of its seemingly inevitable demise.
Modified date: 29/05/2014
Regulatory update
 

PRRT – Don't forget the non-tax bits

Carlo Franchina reveals the potentially significant impact that PRRT can have on the value of petroleum projects, and how non-tax teams can help.
Modified date: 24/04/2014
Business and industry issue; Regulatory update
 

Continued uncertainty and compliance for PRRT taxpayers

Catherine Pollard highlights the increased compliance and substantiation obligations currently facing PRRT taxpayers.
Modified date: 7/04/2014
Regulatory update
 

PRRT... ready... START... oops?

Trevor Pascall warns taxpayers with a PRRT liability of the looming deadline for lodging returns.
Modified date: 6/03/2014
Regulatory update
 

High Court rejects MRRT claims

James Macky examines the High Court's decision in Fortescue v Commonwealth, rejecting the plaintiff's claims that the MRRT is discriminatory.
Modified date: 18/02/2014
Regulatory update
 

Why isn't your income taxable?

David Drummond analyses disclosure implications on large corporations' tax returns following recent tax transparency measures.
Modified date: 18/02/2014
Business and industry issue; Regulatory update
 

Reform in Focus: Henry Review implications for the ENR sector

Analysis of the government's proposed resource tax changes, including introduction of a resource super profits tax, in response to the Henry Review.
Modified date: 17/02/2014
Business and industry issue
 

PRRT considerations for resource companies

Kurt Burrows draws attention to some recent legislative and judicial developments that will impact the taxation of resource companies.
Modified date: 18/11/2013
Business and industry issue; Regulatory update
 

Exploration – what the ATO thinks it means

Carlo Franchina illuminates the ATO’s contradictory position on the definition of ‘exploration’ for PRRT and income tax purposes.
Modified date: 18/11/2013
Regulatory update
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