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An update on Government (in)activity paper

Published on 10 May 13 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • outstanding forex amendments
  • foreign source income attribution rules
  • new managed investment trust regime
  • sovereign investment into Australia
  • investor manager regime changes
  • foreign bank branches and Division 230
  • GST changes for cross-border transactions.

Author profiles

Narelle McBride CTA
Narelle McBride, CTA, is a Managing Director at PwC with over 25 years’ experience advising some of Australia’s largest corporate and privately owned enterprises, comprising varying business structures such as companies, trusts, partnerships and joint ventures. Her clients conduct business across many sectors including retail, property, primary industries and energy and resources. Narelle advises on general income tax matters as well as Australian tax issues associated with restructures, acquisitions and divestments. This extends to planning, due diligence and managing ATO interactions, reviews and disputes. She also advises on internal and external restructures involving debt financing arrangements, rehabilitation projects and closure projects. - Current at 29 January 2026
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Richard Heggart CTA
Nick Heggart, CTA, is a Partner at Herbert Smith Freehills in Perth. He provides clients with advice in relation to income tax, stamp duty, petroleum resource rent tax and royalties, with a particular focus on clients in the energy and resources sector. - Current at 24 November 2022
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Tristan Boyd FTI
Tristan Boyd, FTI, is a Special Counsel at Herbert Smith Freehills. He has more than 15 years’ practice in corporate tax and transactional matters, with broad expertise across income tax, stamp duty and GST and a focus on the natural resources and real estate sectors. His experience includes advising on tax issues for acquisitions and divestments, financing, joint ventures, farm-ins, and treatment of expenditure. Tristan holds a Bachelor of Laws and a Bachelor of Commerce with First Class Honours from the University of Western Australia, and a Masters of Taxation from the University of New South Wales. - Current at 14 May 2024
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This was presented at International Day .

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Individual sessions

Key international tax considerations for investing into and out of Australia

Author(s):  Kenneth WEE,  Zubin SADRI

Materials from this session:


Tax treaties - What are they and what do they do?

Author(s):  Mathew CHAMBERLAIN

Materials from this session:

Cross border transactions and tax controversy

Author(s):  Rob BENTLEY,  Michael BONA

Materials from this session:



Further details about this event:

 

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