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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 
 

GHP: implications for absurd or perverse outcomes

Mathew Herring throws light on feedstock inputs and eligible R&D expenditure under the R&D Tax Concession.
Modified date: 29/10/2014
Regulatory update
 

“Just” have a lease – no duty to pay?

William Arudsothy highlights the implications for taxpayers when determining the valuation of a lease.
Modified date: 28/10/2014
Regulatory update
 

Monday 27 October 2014

The latest in tax legislative developments, Australian Taxation Office releases, new publications and other relevant local and international news.
Modified date: 28/10/2014
Regulatory update
 

Responsible Entity for hire

Anthony Versace details the implications for managed investment funds of the ATO's draft GST determination GSTD 2013/D1.
Modified date: 28/10/2014
Regulatory update
 

Superannuation — cash flow management is critical

Ross Stephens explains some cash flow management implications of the new requirement for monthly PAYG instalments for superannuation funds.
Modified date: 28/10/2014
Regulatory update
 

Foreign trusts and consequences of section 96A repeal

Matt Birrell analyses the differences and compliance conflict between foreign trusts and foreign funds.
Modified date: 28/10/2014
Business and industry issue; Regulatory update
 

Investment manager regime

Jenny Clarke discusses the Australian government’s Exposure Draft in relation to Stage 3 of the Investment Manager Regime released on 4 April 2013.
Modified date: 28/10/2014
Regulatory update
 

The slow death of LIBOR

Alia Lum sounds the death knell for LIBOR.
Modified date: 28/10/2014
Regulatory update
 

After-tax investment returns: challenges for superannuation funds

Bernard Finnegan raises some important considerations regarding after-tax investment returns for superannuation funds.
Modified date: 28/10/2014
Business and industry issue
 

State budget contrasts in general insurance duty rates

Jane Crisp compares the states' different approaches to general insurance duty rates, as revealed in the 2013 state budgets.
Modified date: 28/10/2014
Regulatory update
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