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A severe case of the penalties
The Administrative Appeals Tribunal (AAT) has handed down its decision in Peter Sleiman Investments Pty Limited as Trustee for The Sleiman Family Trust …
Ilott v The Blue Cross and others – testamentary freedom and financial provision for family members around the common law world
On 25 April 2017 Richard Norridge, Joanna Caen and Gareth Keillor delivered a webinar on the state of the law relating to testamentary freedom and …
Trust law bites back against the Australian Tax Office
The recent decision of the Full Federal Court of Australia in Thomas v Commissioner of Taxation1 is a timely reminder of two points: tax results are …
Australian Tax Office takes action on assurance for Private Groups
The Australian Tax Office’s ("ATO") focus on large privately owned and wealthy groups ("Private Groups") is in full swing with no sign of slowing …
Is a register of beneficial ownership of companies coming?
As part of the global transparency push, the G20 has committed to implement rules requiring the disclosure of beneficial ownership of legal entities (in …
Tax transparency – a looming issue for Private Groups?
In efforts to increase the “public awareness of corporate tax issues,” tax transparency has been a popular policy option to “maintain public pressure on …
Private Groups attracting ATO attention
The ATO has once again shown Private Groups that it is committed to greater transparency – however only this time, it is the ATO that is being …
Tax Adviser or Australian Taxation Office Informer? The Mandatory Disclosure Proposal
As part of the 2016-17 Federal Budget, the Government announced that it will introduce Mandatory Disclosure Rules to require tax advisers (and in certain …
Australian Federal Budget 2016 - Some reflections for large private groups and HNWIs
The 2016-17 Australian Federal Budget confirms that the Australian Taxation Office (ATO) will continue to be heavily focused on the tax affairs of …
Australia introduces a new 10 per cent withholding obligation on purchasers of Australian real property from foreign residents
Amendments to Australian tax law have imposed a new 10 per cent non-final withholding obligation on the purchaser of interests in Australian real …
Hong Kong Court refused to make a grant of administration ad colligenda bona for lack of special circumstances and special justification
In Re Oung Chi Lian Fang (HCMP2347/2015), the Hong Kong High Court refused an ex parte application for a grant of administration ad colligenda bona under …
Showing 23 out of 23 results