Corrs tax newsletter: December edition

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In this edition we discuss:

SPI PowerNet Pty Ltd v Commissioner of Taxation - We examine the recent Federal Court deductibility of outgoings case and consider the lessons for taxpayers arising from the decision.

Australian interest withholding tax - In this article we consider the conditions necessary to satisfy the “public offer” withholding tax exemption.

The Cross City Tunnel case - We look at the stamp duty, taxation and broader commercial implications arising out of a NSW Supreme Court decision that a tolling right was not an asset separate from a lease of land.

Government announcement on unlegislated tax changes - We summarise the Government’s response to 96 unlegislated tax changes.


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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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Simon Mifsud

Senior Associate. Sydney
+61 2 9210 6197

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