Publications > Taxation

Rostron Carlyle prepares legal articles and papers for its clients on various areas of law.
The latest publications are listed below.

Taxation

  • Foreign Resident CGT Withholding Tax – Deceased Estates

    We recently advised of the introduction of the foreign resident CGT withholding tax regime that came into effect on 1 July 2016 under changes to the Taxation Administration Act 1953 (Cth) (see full article here).  By way of brief summary, purchasers are required to withhold from the market value (where such market > Read More

  • Latest changes in Federal and State Taxes and Duties – Impact on foreign property investors

    Following the latest release of the state and federal budgets, new rules are set to be implemented which will affect Australia’s property ownership landscape and in particular foreign owners, developers and foreign investors of Australian real estate. We highlight a few recent measures in this article. Compulsory federal tax withholding regime – > Read More

  • How will the CGT Withholding Regime affect you?

    With the new foreign CGT withholding tax regime to come into force from 1 July 2016, the question is not “Will the changes affect you?” but “How will the changes affect you?”. Under the new regime, any person accepting a transfer of certain Australian assets from a relevant “foreign resident” is required > Read More

  • Top Priority – A Recent Decision of the Federal Court of Appeal

    From their roots in the twelfth and thirteenth centuries, mortgages have been, and remain, an important means of capital raising for individuals and companies alike. The protection offered by a registered mortgage, and the right to a priority payment upon the liquidation of the secured asset above unsecured creditors, is accepted as > Read More

  • Taxation Update – Review of ATO Decisions & Payment Arrangements

    In the recent ex tempore decision of Deputy Commissioner of Taxation -v- Shorthouse [2012] QDC 207, His Honour Judge Richard Jones had call to consider the Court’s discretion to review a decision by the Australian Taxation Office (ATO) not to authorise an arrangement for the payment of debt owed by the Defendant > Read More

  • New Tax Law Amendments

    The Tax Laws Amendment (2012 Measures No 2) Act 2012 received Royal assent on 29 June 2012. The amendments bring significant changes to the previous regime for enforcement of PAYG tax debts. These amendments come into play as part of the national corporation law reform, placing stricter obligations on directors in a > Read More