Oceania: 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.

Foreign Resident CGT Changes And Implications For M&A Transactions

Australia's foreign resident capital gains tax regime is undergoing its most significant expansion since 2006, with new rules commencing October 2026 that will fundamentally reshape how M&A transactions involving land-connected assets are structured and executed. The changes introduce a 365-day look-back test for determining whether shares or units constitute indirect Australian real property interests, broaden the definition of taxable Australian real property to capture energy, infrastructure and data-cen

KL

Herbert Smith Freehills Kramer LLP

JONES DAY PRESENTS®: Navigating Australia's Toughening Tax Controversy Landscape (Video)

Australia's tax controversy landscape is becoming increasingly difficult for multinationals to navigate, with the Australian Taxation Office ("ATO") adopting sophisticated, assertive positions that test the limits of the law. Jones Day partners Lauren Moses and Niv Tadmore discuss the ATO's focus on transfer pricing, intangibles, and other cross-border issues, and they explain why understanding what drives the ATO is key to resolving disputes efficiently.

JD

Jones Day

Navigating Australia's Toughening Tax Controversy Landscape (Video)

Explore Jones Day's comprehensive video series on navigating complex tax controversies across multiple jurisdictions, featuring expert insights on IRS strategies, economic substance doctrine, and the evolving global tax dispute landscape. Discover practical guidance on managing multijurisdictional tax challenges in Australia, Europe, and beyond, alongside specialized content on cross-border trade secrets and private credit infrastructure funding.

JD

Jones Day

Changes To Tasmanian Duty And Land Tax

Tasmania's new taxation bill introduces significant changes for foreign investors and corporate groups, including reduced thresholds for surcharge relief and streamlined restructuring exemptions. The amendments lower the dwelling requirement from 50 to 10 units for foreign investor duty relief and eliminate pre- and post-transaction association requirements for corporate reconstructions.

KL

Herbert Smith Freehills Kramer LLP

Foreign Resident Capital Gains Withholding Changes: More Than Just Another Notification

PA

Piper Alderman

Minimum Tax On Discretionary Trusts: What The Exposure Draft Means For Trustees

HR

Holding Redlich

The ATO’s Firmer Approach To Small Business Debt Collection

W

Worrells

Cross-border software payments and royalties: implications of final taxation ruling and practical compliance guideline Read More

CC

Corrs Chambers Westgarth

Investing In Australia: What Foreign Businesses And Investors Should Know Before They Expand

GGI Global Alliance

Victorian Property Taxes: Commercial And Industrial Property Tax (CIPT)

P

PCL Lawyers

Hilton: Part IVA, Alternative Postulates And The Evidence Problem

K

KordaMentha

Minimum Tax On Discretionary Trusts: Impact For Fund Managers

KL

Herbert Smith Freehills Kramer LLP

Mergers And Acquisitions - Navigating Tax Uncertainty

KL

Herbert Smith Freehills Kramer LLP

The Wait Is Over… Or Is It? The 30% Minimum Tax Exposure Draft Legislation Provides Answers, But Questions Remain

PA

Piper Alderman

Australia Pauses Work And Holiday Visa Applications From 24 Countries

Australia Immigration

IL

Interstaff Immigration Agency

What Should Employers Look For When Choosing A Workplace Investigator? (Video)

Australia Employment

IL

Ius Laboris

How Australia Prioritises Partner And Family Visa Processing From 25 July 2026

Australia Immigration

IL

Interstaff Immigration Agency

Navigating Australian Immigration Through Policy Uncertainty

Australia Immigration

IL

Interstaff Immigration Agency

14 September 2026 M&A Review: Market insights and outlook for 2027

Australia Commercial

HR

Holding Redlich

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Inheritance Tax

Tax Benefits Of Members Voluntary Liquidation

The removal of the pre-CGT tax exemption from 1 July 2027 is driving increased interest in Members Voluntary Liquidations (MVL) as a tax-efficient exit strategy. This article examines how liquidator distributions...

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Worrells

It Depends – Do The 2026 Federal Budget Changes Affect My Estate Planning? (Video)

The 2026 federal Budget introduced significant changes to capital gains tax, negative gearing, and discretionary family trusts that may impact your estate planning strategy.

Australia Family

CG

Cooper Grace Ward

It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

In this edition of It depends, partners Scott Hay-Bartlem and Clinton Jackson bring the latest updates on the government's proposed tax on large super balances, including the introduction of indexation.

CG

Cooper Grace Ward

Intergenerational Wealth Transfer

KW

King & Wood Mallesons

Mid May Tax Update

PP

Pointon Partners

End of April Tax Update

PP

Pointon Partners

Early-April 2025 – Tax Update

Australia Strategy

PP

Pointon Partners

The new testamentary trust excepted income provisions – clarity in the law

MR

McCullough Robertson

The ugly & hidden estate tax trap - CGT Event K3

CG

Coleman Greig Lawyers

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Sales Taxes: VAT, GST

Geocon and Division 142 - High Court refuses special leave, Full Court guidance stands

The decision is particularly important for property developers using the margin scheme and for taxpayers who adopt conservative GST positions while awaiting certainty from the ATO.

BP

Bartier Perry

ATO Warns On Contrived Property Development Structures: What Developers And Landowners Need To Know

Early legal input at the structuring stage often makes the difference between a development model that withstands regulatory scrutiny and one that becomes costly to unwind.

MD

McCarthy Durie Lawyers

Tax Debts, Double Dipping And Business Valuations

This case helpfully lists a number of recent cases in which the court has explored the issue of the potential for 'double dipping'.

BN

Barry Nilsson

Division 855 - YTL V Commissioner Of Taxation: Is Infrastructure 'Real Property' (TARP)?

CC

Corrs Chambers Westgarth

Time Limits On Claiming Input Tax Credits: Punitive Outcomes For Taxpayers

GGI Global Alliance

Private capital: tax scrutiny for private equity‑backed deals across the investment lifecycle

CC

Corrs Chambers Westgarth

Goods and Services Tax (GST) and GST Withholding

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PCL Lawyers

Who Owns Improvements On Someone Else's Land? Why It Matters For Major Projects

Australia Real Estate

KG

K&L Gates LLP

It Depends – Can My Trust Access The Land Tax Exemption?

CG

Cooper Grace Ward

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Property Taxes

Changes To Tasmanian Duty And Land Tax

Tasmania's new taxation bill introduces significant changes for foreign investors and corporate groups, including reduced thresholds for surcharge relief and streamlined restructuring exemptions. The amendments lower the dwelling requirement from 50 to 10 units for foreign investor duty relief and eliminate pre- and post-transaction association requirements for corporate reconstructions.

KL

Herbert Smith Freehills Kramer LLP

Victorian Property Taxes: Commercial And Industrial Property Tax (CIPT)

Victoria's Commercial and Industrial Property Tax represents a fundamental shift in how commercial and industrial properties are taxed, replacing traditional upfront stamp duty with an annual property tax after a 10-year transition period. Understanding how this new regime affects property valuations, financing arrangements, and long-term ownership costs is crucial for anyone involved in commercial or industrial real estate transactions.

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PCL Lawyers

Property Taxes In Victoria Series: Land Tax

Land tax is an annual tax on land ownership in Victoria, assessed on the total unimproved (which is the value of the land alone, without considering any improvements) value of taxable land that you own in the state.

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PCL Lawyers

Victorian Property Tax Explained: Windfall Gains Tax (WGT)

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PCL Lawyers

Vacant Residential Land Tax (VRLT) In Victoria Explained

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PCL Lawyers

Foreign Buyer Stamp Duty And Land Tax Surcharges In NSW: What You Need To Know

CG

Coleman Greig Lawyers

Right To Reside And Life Estate: What Do They Mean In Your Will?

Australia Family

CO

Carroll & O'Dea

It Depends – What Are The Proposed Changes To Negative Gearing Announced In The 2026 Federal Budget? (Video)

CG

Cooper Grace Ward

2026-27 Budget Update: Key Changes To Australian State And Territory Taxes - Victoria, Northern Territory, Western Australia And Tasmania

KL

Herbert Smith Freehills Kramer LLP

See more

Tax Authorities

JONES DAY PRESENTS®: Navigating Australia's Toughening Tax Controversy Landscape (Video)

Australia's tax controversy landscape is becoming increasingly difficult for multinationals to navigate, with the Australian Taxation Office ("ATO") adopting sophisticated, assertive positions that test the limits of the law. Jones Day partners Lauren Moses and Niv Tadmore discuss the ATO's focus on transfer pricing, intangibles, and other cross-border issues, and they explain why understanding what drives the ATO is key to resolving disputes efficiently.

JD

Jones Day

Navigating Australia's Toughening Tax Controversy Landscape (Video)

Explore Jones Day's comprehensive video series on navigating complex tax controversies across multiple jurisdictions, featuring expert insights on IRS strategies, economic substance doctrine, and the evolving global tax dispute landscape. Discover practical guidance on managing multijurisdictional tax challenges in Australia, Europe, and beyond, alongside specialized content on cross-border trade secrets and private credit infrastructure funding.

JD

Jones Day

Changes To Tasmanian Duty And Land Tax

Tasmania's new taxation bill introduces significant changes for foreign investors and corporate groups, including reduced thresholds for surcharge relief and streamlined restructuring exemptions. The amendments lower the dwelling requirement from 50 to 10 units for foreign investor duty relief and eliminate pre- and post-transaction association requirements for corporate reconstructions.

KL

Herbert Smith Freehills Kramer LLP

Foreign Resident Capital Gains Withholding Changes: More Than Just Another Notification

PA

Piper Alderman

The ATO’s Firmer Approach To Small Business Debt Collection

W

Worrells

Minimum Tax On Discretionary Trusts: Impact For Fund Managers

KL

Herbert Smith Freehills Kramer LLP

Property Taxes In Victoria Series: Land Tax

P

PCL Lawyers

Litigating With The ATO: Pyrrhic Victories For Taxpayers In Australia

GGI Global Alliance

Growth Areas Infrastructure Contribution (GAIC): Victorian Property Tax

P

PCL Lawyers

See more

Latest Videos

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JONES DAY PRESENTS®: Navigating Australia's Toughening Tax Controversy Landscape (Video)

JD

Jones Day

Navigating Australia's Toughening Tax Controversy Landscape (Video)

JD

Jones Day

It Depends – What Are The Proposed Changes To The Taxation Of Discretionary Trusts In The 2026 Federal Budget? (Video)

CG

Cooper Grace Ward

It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

CG

Cooper Grace Ward

Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

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