Australia: Withholding Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Changes to payroll tax - implications for medical practices in Victoria

Under the common law, if a practitioner is engaged as an employee, their wages are subject to payroll tax.

K

Kennedys

Mid May Tax Update

Update on key developments in taxation law for accountants and participants in the tax advice industry up to mid-May.

PP

Pointon Partners

End of April Tax Update

Key developments in taxation law for accountants and participants in the tax advice industry up to mid-late April.

PP

Pointon Partners

Australian Federal Budget 2025-2026–Key Tax Measures And Instant Insights

The Australian Federal Government has just released its budget for 2025-26.

KG

K&L Gates LLP

在澳大利亚营商的八大挑战

TG

TMF Group BV

Passenger movement and visa data-matching by the ATO- don't get "tax" caught

CG

Coleman Greig Lawyers

PepsiCo, Inc V Commissioner Of Taxation [2024] FCAFC 86 - Another Chapter In The Embedded Royalties Saga

AM

Alvarez & Marsal

Top 8 Challenges Of Doing Business In Australia

Australia Commercial

TG

TMF Group BV

A View On The 2024/2025 Australian Federal Budget

AM

Alvarez & Marsal

Build-To-Rent - Australian Income Tax Concessions: Foundations Laid, But Potential Cracks And Missing Features May Yet Plague A Promising Development

KG

K&L Gates LLP

Proposed New Tax Breaks For BTR Investment And Development

Australia Real Estate

VY

Vincent Young

Build-To-Rent: Do The Proposed Tax Incentives Go Far Enough?

AM

Alvarez & Marsal

Analysis Of Recent Full Federal Court Decision In Australian Tax Case

AM

Alvarez & Marsal

The OECD Pillar 2 Framework And Current Status Of The Rules In Australia

AM

Alvarez & Marsal

Employee sues for $780k after alleged breach of Right to Disconnect

Australia Employment

PP

Pointon Partners

Dismissal upheld: employee breaches employer's directions while recovering from illness

Australia Employment

CG

Cooper Grace Ward

Demystifying Australia's National Anti-Corruption Commission (Video)

Australia Criminal

AM

Alvarez & Marsal

Block earner triumphs in ASIC appeal

Australia Technology

PA

Piper Alderman

Visa Rules When Changing Employer Sponsors

Australia Immigration

IL

Interstaff Immigration Agency

Software Licensing In The ATO Crosshairs

The Australian Taxation Office (ATO) issued a new draft taxation ruling (TR 2024/D1) on 17 January 2024 in relation to the character of receipts...

AM

Alvarez & Marsal

Important changes to the foreign resident capital gains withholding tax regime

The changes could have significant financial consequences for foreign residents selling property in Australia.

CG

Coleman Greig Lawyers

BTR Series Part 10: BTR And Investment Structuring - What Do Investors Need To Know Now?

In this final Part 10 of our build-to-rent (BTR) series, we identify some key investment structuring challenges for investors in new BTR assets in Australia, and consider how investors may be able to overcome some of them.,..

KG

K&L Gates LLP

BTR Series Part 2: Getting The Tax Right—Australian Income And Capital Gains Tax

As trailed in Part 1 of our build to rent (BTR) series, the Australian Government has announced plans to remove some of the key income tax barriers to BTR projects.

KG

K&L Gates LLP

The benefits and pitfalls of royalty and interest payments in international tax planning

FA

Fortis Accounting Partners

Australian Federal Budget 2023-2024 - Key Tax Measures And Instant Insights

KG

K&L Gates LLP

Tax Insight: ATO's Taxpayer Alert On Treaty Shopping

HS

Herbert Smith Freehills Kramer LLP

ATO resumes pursuit of unpaid taxes following easing of COVID-19 restrictions

C

ClarkeKann Lawyers

The new foreign resident capital gains withholding regime - A new tax on becoming the owner

BP

Bartier Perry

M&A Highlights From ASIC's September Corporate Finance Update

Australia Commercial

JD

Jones Day

ATO draft ruling demonstrates complexity in characterising what constitutes a royalty

CC

Corrs Chambers Westgarth

Federal Budget 2020 Insights

JW

Johnson Winter & Slattery

COVID-19 – how does the cash flow boost for employers work?

CG

Cooper Grace Ward

How Will Australia's New Legislation On Main Residence And Capital Gains Tax Impact Non-Residents?

V

Vistra

ATO draft ruling demonstrates complexity in characterising what constitutes a royalty

The main change in the ATO's interpretation in this draft ruling relates to licences for the simple use of software.

CC

Corrs Chambers Westgarth

Federal Budget 2020 Insights

Below, we bring you the key taxation reforms announced by the Treasurer, the Hon. Josh Frydenberg in the 2020/21 Australian Federal Budget. T

JW

Johnson Winter & Slattery

COVID-19 – how does the cash flow boost for employers work?

This article looks at one of the measures – the cash flow boost for employers who may receive up to $100,000 tax-free.

CG

Cooper Grace Ward

How Will Australia's New Legislation On Main Residence And Capital Gains Tax Impact Non-Residents?

The Australian government passed a legislation on 5 December 2019 that stops a foreign resident (being a non-resident for tax purposes)

V

Vistra

Developers need to re-think instalment contracts for residential property after new GST withholding laws

Australia Real Estate

M

Madgwicks

CU LAB: Doing Business in Australia – How can I get money out of an Australian subsidiary?

Mark Friezer runs through the options for repatriating funds from an Australian subsidiary of a foreign parent company.

CU

Clayton Utz

Another withholding regime in conveyancing – GST and new residential premises

Buyers, developers and financiers of residential premises or land within a subdivision in Australia may need to pay GST.

MR

McCullough Robertson

E-alert: New proposed GST withholding obligations for residential property transactions

The government has recently released consultation legislation regarding new GST obligations for property transactions.

BR

Broadley Rees Hogan Lawyers

Australia Raises Capital Gains Withholding Rate For Foreign Residents In Real Estate Transactions

From 1 July 2017, the withholding rate that a buyer must pay to the Australian Tax Office on purchase of real estate assets from a foreign resident seller increased from 10 percent to 12.5 percent.

Australia Real Estate

JD

Jones Day

Changes to the Foreign Resident Capital Gains Withholding (FRCGW) tax regime

C

ClarkeKann Lawyers

Changes to foreign resident capital gains withholding clearance certificates

Australia Real Estate

CB

Colin Biggers & Paisley

Vendors beware – Purchasers of Australian property worth $750,000 may now be required to withhold 12.5 per cent of purchase price at settlement

PP

Pointon Partners

1 July 2017 start for significant changes to the Foreign Resident CGT Withholding Tax regime - are you ready?

CU

Clayton Utz

Important changes to the foreign resident capital gains withholding tax (FRCGWT) regime

H

HopgoodGanim

E-alert: Changes to Foreign Resident Capital Gains Withholding (FRCGW) tax regime

Australia Real Estate

BR

Broadley Rees Hogan Lawyers

Summary of 2017 Federal Budget

Australia Government

H

HopgoodGanim

Single Touch Payroll Reporting In Australia

Australia Employment

TG

TMF Group BV

New tax treaty with Germany

NR

Norton Rose Fulbright Australia

Foreign resident capital gains withholding provisions (FRCGW) and the insolvency arena

Australia Insolvency

MR

McCullough Robertson

New measures on global tax avoidance – what the shipping industry should watch out for

Australia Transport

NR

Norton Rose Fulbright Australia

Loose tax treaty language given meaning in Australian permanent establishment case

NR

Norton Rose Fulbright Australia

Australia's Foreign Resident Capital Gains Tax Withholding Regime

TG

TMF Group BV

Welcome relief from the Foreign Resident Capital Gains Withholding Tax Regime for deceased estates

Australia Family

TM

Thynne & Macartney

FATCA is so 2015; CRS is the new black

HN

Holley Nethercote

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