Research & Publications - Index
37 items found
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18 June 2010 - Publication
2010 Federal Budget and the Henry Tax Review — the super tinkering continues
19 May 2010 - Publication
Corrs in Brief: Australian Board of Taxation Releases Report on Valuation of Awards Under Employee Share Plans
Valuation of shares and rights is one of the
final issues to be resolved in the Government’s
much-debated reform of the tax regime for
employee share schemes. After several
months of deliberation, the Board of Taxation
has released a report on ...
12 May 2010 - Publication
Corrs In Brief: 2010 Federal Budget - Superannuation, Managed Funds & The Johnson Report
Despite the references to a “no-frills” budget with a focus on fiscal responsibility, there are many aspects of the Budget which impact on the financial services industry.
11 May 2010 - Publication
Corrs In Brief: New Tax System For Managed Investment Trusts
On 7 May 2010, the Assistant Treasurer: released the Board of Taxation’s Review of the Tax Arrangements Applying to Managed Investment Trusts Report (Report) and the Governments response; and announced a new proposed tax regime for Managed ...
06 May 2010 - Publication
Corrs In Brief: The Henry Review - Resource Exploration Rebate
The Government has announced a new Resource Exploration Rebate as part of its response to the Henry Review.
04 May 2010 - Publication
The Henry Review and the Resources Sector: A new partnership or just a new tax?
One of the few recommendations of the Henry Review that the Commonwealth Government has adopted is to replace the existing crude oil excise with a broader Resources Super Profit Tax.
03 May 2010 - Publication
Boardroom Radio Round Table – The Henry Review
Boardroom Radio Round Table – The Henry Review
03 May 2010 - Publication
Corrs In Brief: The Henry Review - Government Response vs Review Recommendations: Root and Branch or Cherry Picking?
The Henry Review of Australia’s Future Tax System is now in the public domain along with the Government’s initial response to it.
18 December 2009 - Publication
Corrs In Brief: Private Equity in Tax Office Crosshairs
In a dramatic move on the night of 11 November 2009, the Australian Taxation Office obtained a court order freezing the National Australia Bank account thought to hold the $1.5 billion gain made by TPG on the exit from its investment in Myer. Media ...
27 August 2009 - Publication
Corrs Insolvency Alert - In a 5 nil drubbing the High Court has effectively told the Tax Office to get back in line with other creditors in a winding up
The case has its origins in a separate dispute between Bruton Holdings and the Australian Taxation Office (ATO) regarding whether it was a tax exempt charity. In 2007 administrators were appointed amid fears the ongoing dispute would render Bruton ...
18 August 2009 - Publication
Corrs In Brief: Taxation of Employee Share Schemes - the journey continues
On Friday 14 August 2009, the Assistant Treasurer delivered the latest instalment regarding the taxation of employee share schemes when the much anticipated draft legislation and other explanatory materials were released.
02 July 2009 - Publication
Taxation of Employee Share Schemes: Government coached to a passing grade
The Assistant Treasurer issued a press release and policy statement on 1 July setting out the “final taxation treatment” of shares and rights acquired under employee share schemes.
02 July 2009 - Publication
Victorian Stamp Duty - a new lease of life!
The recently enacted Duties Amendment Bill 2008 (Bill) introduces a new head of duty on certain Victorian leases and defines and extends the scope of dutiable changes in beneficial ownership.
15 May 2009 - Publication
Corrs In Brief: Employers need to be alert - ATO finalises ruling on "ordinary time earnings"
The minimum superannuation contributions required from an employer in Australia is a percentage of each eligible employee’s “notional earnings base”. From 1 July 2008, all employers have been required to use ordinary time earnings (OTE) as the ...
15 May 2009 - Publication
Corrs In Brief: Federal Budget 2009-2010 - Employee Share Schemes and Tax - the Phantom Menace?
In a surprise move which has made the front page of the Australian Financial Review two days in a row and been the subject of an editorial, the Government has announced two important changes to the taxation of employee share and option plans in the ...
08 May 2009 - Publication
Corrs In Brief: Executive remuneration - Bill to curb executive golden handshakes
To restrict current rules on termination payments – currently executives can receive payouts up to seven times their total annual remuneration without seeking shareholder approval.
30 April 2009 - Publication
Corrs In Brief: No deduction for retirement village developer
The purchaser of land for the development of a retirement village claimed upfront deductions for the purchase price relying on an Australian Taxation Office (ATO) ruling. The ATO withdrew the ruling and disallowed most of the deductions claimed.
19 March 2009 - Publication
Corrs In Brief: Carbon Pollution Reduction Scheme - Tax Treatment
The Carbon Pollution Reduction Scheme (Consequential Amendments) Bill 2009 (Bill) proposes to insert a new division, Division 420, into the Income Tax Assessment Act 1997 (ITAA 1997) to address the main income tax consequences of the Scheme.
28 January 2009 - Publication
Emissions trading scheme – key tax issues update
The Commonwealth Government has recently clarified its policy in relation to Australia’s emissions trading scheme in its White Paper of 15 December 2008.
12 December 2008 - Publication
Corrs In Brief: Stamp Duty Resurrected?
Expectations regarding the abolition of stamp duty on business transactions have been dashed, with various governments moving to extend their duty base, broaden their anti-avoidance provisions and/or roll back the pace of duty abolition.
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