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Enforcement of China’s new Foreign Investment Law

27/11/2019

Due to the rapidly evolving regulatory regime for foreign investment in China, foreign investors need to keep abreast of changes and the impact these changes may have on their investments. As covered in our previous explainer, earlier this year China passed a new Foreign Investment Law (FIL) to further attract investment, address international criticism about […]

China’s new Foreign Investment Law

20/11/2019

Earlier this year, the Chinese government approved a new Foreign Investment Law (FIL or 中华人民共和国外商投资法) which aims to level the playing field for foreign and domestic investors & increase the ease of doing business in China. While details regarding the new FIL have been available for several months, the Ministry of Justice only recently released […]

Property development update

19/11/2019

Recent changes to tax and duty legislation put Victorian property developers at risk of paying double duty. Experienced property developers have been patiently waiting to capitalise on an anticipated property market downturn after being priced out of many opportunities over recent years. With a number of these developers preparing to act now that property prices […]

Is your venue compliant?

28/10/2019

The hospitality sector continues to be under intense scrutiny as more and more businesses face hefty fines due to major wage and salary underpayments. In the majority of recent cases, businesses were unable to provide accurate and readily available payroll records leaving Fair Work Australia often with no choice but to pass over the matter […]

UN Sustainable Development Goals underlying the Green Belt & Road

25/10/2019

China’s Green Belt & Road Initiative and the UN Sustainable Development Goals are, respectively, the largest infrastructure project and most ambitious internationally agreed human goals in recent history. Both will need to work in partnership to achieve significant impacts by 2030. In less than 40 years, China has reduced its poverty rate from 90% to […]

UN Sustainable Development Goals underlying the Green Belt & Road

23/10/2019

China’s Green Belt & Road Initiative and the UN Sustainable Development Goals are, respectively, the largest infrastructure project and most ambitious internationally agreed human goals in recent history. Both will need to work in partnership to achieve significant impacts by 2030. In less than 40 years, China has reduced its poverty rate from 90% to […]

Uncertain tax positions

18/10/2019

From income years commencing 1 January 2019, reporting entities will be required to recognise or account for uncertain tax positions or treatments in their financial statements. Here are some of the key points you should be aware of: On first adoption, historical tax positions may need to be evaluated. At the very least, the income […]

Fuel Tax Credits - Toll Road Full Federal Court Decision Impact Statement

26/09/2019

The Australian Taxation Office (ATO) has published the Decision Impact Statement (DIS) on Linfox Australia Pty Ltd v Commissioner of Taxation (2019) FCAFC 131 (the Toll Road case). On the primary issue decided, the DIS states “The Full Court decision confirms the ATO view that a ‘public road’ is a road that is available for […]

Emerging Developers Series - Express Sessions

26/09/2019

After seven successful series, we are delighted to announce that our popular Emerging Developers Series is coming to Sydney, Brisbane and Geelong. In the lead up to our successful Emerging Developers Series, we are delighted to introduce our complimentary express sessions in Sydney, Brisbane and Geelong. Our express sessions is a two-part program of interactive […]

Burton and Federal Commissioner of Taxation [2018] FCA 1857

20/09/2019

The Full Federal Court has dismissed a taxpayers appeal to claim the full Foreign Income Tax Offset (FITO) in respect of a discount capital gain. This decision should prompt taxpayers claiming FITO’s on foreign capital gains to ensure that they are only claiming the FITO on the amount of the capital gain that is assessable […]