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Property groups and financing costs: The Charles Apartments tax case
Client Alert Property groups and financing costs: The Charles Apartments tax case
The Federal Court’s 2025 decision in Charles Apartments Pty Ltd v Commissioner of Taxation underscores the importance of substance over form, proper documentation, and income nexus in group financing arrangements under Australian tax law.
Jessica Brass
Paul Dawson
| 6 min read | 02 Sep 2025
Tax treatment of the proceeds on the sale of land
Client Alert Tax treatment of the proceeds on the sale of land
The Federal Court decision in Morton v Commissioner of Taxation [2025] FCA 336 (“the Morton case”) provides key guidance on the tax treatment of proceeds derived from land development arrangements. This is particularly relevant to landowners considering development partnerships with third-party developers.
Jessica Brass
Paul Dawson
| 6 min read | 18 Aug 2025
Critical Minerals and Hydrogen Production Tax Incentives – legislation passed
Insight Critical Minerals and Hydrogen Production Tax Incentives – legislation passed
The Australian Parliament recently passed legislation to introduce two significant tax incentives aimed at bolstering Australia’s critical minerals and hydrogen production sectors. The incentives form a significant part of the Government’s ’Future Made in Australia‘ policy.
Paul Dawson
Paul Dawson
| 6 min read | 04 Mar 2025
Budget wish list: Corporate tax residency
Insight Budget wish list: Corporate tax residency
The ATO has amended PCG 2018/9 to extend the corporate tax residency transitional period until 30 June 2023 to allow taxpayers to change their governance arrangements with respect to central management and control of foreign incorporated subsidiaries. The ATO has stated that the transitional period will not be extended again.
Paul Dawson
Paul Dawson
| 5 min read | 30 Mar 2023
Next 5,000 Tax Performance Program
Insight Next 5,000 Tax Performance Program
The ATO has recently released findings from its Next 5,000 reviews to date. The program is conducted by the ATO via its Streamlined Assurance Reviews (“SAR”). This framework generally involves a review of the group’s tax returns for the two most recent years lodged, and is focused on entities within the group with significant activities or transactions.
Paul Dawson
Paul Dawson
| 7 min read | 13 Apr 2022
ATO tax performance programs – are you review ready?
Insight ATO tax performance programs – are you review ready?
Unprecedented ATO funding means increased reviews for successful private groups and public entities. Are you ready?
Paul Dawson
Paul Dawson
| 4 min read | 11 Feb 2022