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Australian Federal Budget 2023-2024 - Key Tax Measures and Instant Insights | K&L Gates LLP

The Australian Federal Government has just released its budget for 2023-24. The K&L Gates tax team outlines the key announced tax measures and our instant insights into what they mean. ....

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Tax Changes in 2023-24 Australia Federal Budget

Australia 2023 2024 budget various tax reductions encouraging foreign investment and environmental improvements Build to Rent Managed Investment Trust reduction withholding tax foreign investors Clean building MIT withholding tax concession energy efficient data centres warehouses ....

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Why concerns linger over s100A final ruling

The ATO improves its guiding documents on trust distributions, but too much remains uncertain. Section 100A of ITAA 1936 is an anti-avoidance provision that has been in the law since 1979 and applie ....

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How an unpredictable year left a lot undone

Tax policy took an uncertain turn with two federal budgets and a change of government in Canberra. We emerged from 2021 with high hopes for a better year but for those who were confident that the rec ....

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What BBlood Enterprises case means for s100A

Last month’s court decision had more to say about “ordinary family or commercial dealings” in trust distributions. On 19 September 2022, the Federal Court handed down its decision in BBlood En ....

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