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Member Articles


ATO Self-Managed Super Funds Trustee Updates

Author: Rod Jones The ATO is consulting on a draft legislative instrument upon intermediary limited recourse borrowing arrangements (LRBAs). Section 67 of the SIS Act prohibits a trustee of a regulated superannuation f ...

Potential Implications of Proposed Mezzanine Tax: Consequences for Lenders and Developers

Authors: Meghan O’Reilly and Rachel M. Orbach On January 13, 2020, Senator Julia Salazar and Assembly Member Harvey Epstein introduced a new bill in the New York State Legislature that proposes to require the payment ...

Budget 2020 Unveiling Issues on International Taxation

1. Changes in rules relating to determination of ‘residence’ in India The scope of income of a person liable to tax in India depends upon his residential status in a particular financial year. Indian Income Tax Act ...

India Releases: 2020-21 Union Budget

Hon’ble Finance Minister, Government of India, while presenting the Union Budget 2020 today stated that her proposals are structured around the themes of ‘Aspirational India’, ‘Economic Development’, ...

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