Corrs tax newsletter: April edition

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2 April 2014

In this edition we discuss:

GST GOING CONCERN

CHANGES MAY RESULT IN

INCREASED STAMP DUT

GST going concern changes may result in increased stamp duty - We consider the impact that proposed changes to the GST going concern rules may have on the amount of stamp duty payable.

The thin capitalisation landscape - proposals and reviews - We examine proposed reforms and current reviews of Australia’s thin capitalisation rules including changes to the “safe harbour” test, the “arm’s length debt” test and the “worldwide gearing” test.

Sovereign immunity back to the future - We outline the Government’s decision not to proceed with a legislative tax exemption for foreign governments and sovereign wealth funds.


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The content of this publication is for reference purposes only. It is current at the date of publication. This content does not constitute legal advice and should not be relied upon as such. Legal advice about your specific circumstances should always be obtained before taking any action based on this publication.


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