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10 Apr 2019 | Tax Brief | Energy & Resources | Corporate and Mergers & Acquisitions | International | Private Equity

Resource Capital Fund case again: Two steps forward, one step back in Full Federal Court

The Resource Capital group of funds is doing its best to clarify Australian domestic tax law and tax treaty treatment of private equity purchases and sales of Australian mining companies through limited partnerships. Its latest foray into the Full Federal Court represents an advance in resolving the difficult technical and practical issues that arise, but there are also unresolved issues that require prompt action to bring the ongoing uncertainty in this area to an end.

(308 kb)

20 Feb 2019 | External Publications | Corporate and Mergers & Acquisitions | Private Equity

Taxing private trusts - a moving target

The Tax Institute of Australia has published a feature article by Cameron Blackwood, Graeme Cooper and Andrew White on taxing private trusts.

(629 kb)

13 Aug 2018 | Riposte | Financial Services | Private Equity | Private Wealth

Tax Law Bites Trust Law on Franking Credits

The High Court of Australia has restored sanity in a long running saga in which a trustee purported to separate franking credits from the underlying dividends in allocations to beneficiaries. The Court held (as the parties now accepted) that this was not possible and that a contrary decision of the Supreme Court of Queensland in its trusts jurisdiction to which the Commissioner of Taxation was not party did not bind the Commissioner.

13 Aug 2018 | Riposte | Real Estate | Private Equity | Private Wealth

Tax Law Bites Trust Law on Franking Credits

The High Court of Australia has restored sanity in a long running saga in which a trustee purported to separate franking credits from the underlying dividends in allocations to beneficiaries. The court held (as the parties now accepted) that this was not possible and that a contrary decision of the Supreme Court of Queensland in its trusts jurisdiction to which the Commissioner of Taxation was not party did not bind the Commissioner.

02 Jun 2016 | External Publications | Employment & Superannuation | Private Equity

New Employee share scheme rules: SME startups

Cameron Blackwood wrote and presented "New Employee share scheme rules: SME startups" at The Tax Institute NSW 9th Annual Tax Forum on 2 June 2016.

(857 kb)

13 May 2016 | Riposte | Private Equity

Startup funding

Can Australian startups use convertible notes to bridge the funding drought before 1 July? Director Toby Eggleston tackles this question in a post that previously appeared on medium.com.

04 Sep 2015 | External Publications | Corporate and Mergers & Acquisitions | Private Equity

Scrip for scrip amendments: be aware of changes from draft legislation

"Scrip for scrip amendments: be aware of changes from draft legislation " by Toby Eggleston and Cameron Blackwood considers changes to scrip for scrip rules. It was originally published in Thomson Reuters Weekly Tax Bulletin 38 - 4/9/15.

01 Sep 2015 | Riposte | GST | Private Equity

Bitcoin: GST changes looming

An Australian Senate Committee Report slates a major shake-up of the tax treatment of digital currency including a reversal of the ATO view that it is subject to GST.

08 Jun 2015 | Riposte | Private Equity

Income tax & crowdfunding

Crowdfunding - the act of obtaining funding online from a wide range of people - is a global phenomenon that allows individuals and businesses to raise funds in various ways for infinite purposes. But what are the tax consequences of the various forms of this new form of finance?

(715 kb)

29 May 2015 | External Publications | Private Equity

Tax confusion down under

"Tax confusion down under" by Toby Eggleston considers changes to the taxation of earn-outs. It was originally published on www.privateequitymanager.com in May 2015.

10 Aug 2015 | Updates | Private Equity

Summary of ESOP rules for startups

Toby Eggleston and Peter Dunne summarise the Australian Government's recently implemented regime for employee option and share plans for qualifying ‘startups’.

Summary of ESOP rules for startups (122 kb)

23 Dec 2009 | Tax Briefs | Private Equity

ATO Christmas Present for Private Equity

On 16 December 2009 the ATO released two draft tax rulings on the main issues arising in its notorious recent court action involving the private equity group, TPG. The rulings effectively leave the revenue capital treatment and treaty shopping issues to case by case treatment, though making clear the ATO view of the TPG situation.

ATO Christmas Present for Private Equity (135 kb)