Australia: Capital Gains Tax

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Division 7A Loans: Turning a Common Tax Trap into a Structured, Compliant Solution

Private drawings from a company can trigger serious and unexpected tax consequences if they are not structured and documented correctly.

MD

McCarthy Durie Lawyers

ATO Warns On Contrived Property Development Structures: What Developers And Landowners Need To Know

Early legal input at the structuring stage often makes the difference between a development model that withstands regulatory scrutiny and one that becomes costly to unwind.

MD

McCarthy Durie Lawyers

Commissioner Wipes Out On 45B And Part IVA

On 3 December 2025, the Full Court Federal Court handed down its judgment in Commissioner of Taxation v Hicks [2025] FCAFC 171.

KL

Herbert Smith Freehills Kramer LLP

Newmont Canada: The Federal Court Of Australia Considers The Meaning Of 'Real Property' For Tax Purposes In A Mining Context

The principal issue was whether two foreign resident companies, Newmont Canada FN Holdings ULC and Newmont Capital Limited (Taxpayers)...

Australia Energy

KL

Herbert Smith Freehills Kramer LLP

Newmont v Commissioner of Taxation: Is mining equipment 'real property' and how is it valued?

CC

Corrs Chambers Westgarth

YTL Power: The Federal Court Of Australia Clarifies Application Of Certain Statutory Severance Provisions For Tax Purposes

KL

Herbert Smith Freehills Kramer LLP

How Australia's New Debt Deduction Creation Rules Can Deny Interest Deductions

GGI Global Alliance

Drawing the line – Recent case law on Australian tax residency

CG

Coleman Greig Lawyers

Buy Or Rent? Why The Australian Dream Might Be Due For A Makeover

Australia Real Estate

FC

FTI Consulting

Who Owns Improvements On Someone Else's Land? Why It Matters For Major Projects

Australia Real Estate

KG

K&L Gates LLP

Earnout Structures: Bridging Valuation Gaps In M&A – Beware The Tax Complexity

Australia Commercial

KL

Herbert Smith Freehills Kramer LLP

Mid May Tax Update

PP

Pointon Partners

Moving Overseas? Don't Forget About Your Australian Assets

CG

Coleman Greig Lawyers

The Absentee (Foreigner) Land Tax Surcharge and Exemptions

PP

Pointon Partners

New English Requirements For Visas

Australia Immigration

IL

Interstaff Immigration Agency

Criminal record checks at work: relevance, spent convictions and privacy risks for employers

Australia Employment

PP

Pointon Partners

Essential ESG: Episode 25 – Operating Responsibly In Conflict-affected Areas: The Role Of Grievance Mechanisms

Australia Commercial

CC

Corrs Chambers Westgarth

Novation Of Contract In Australia

Australia Commercial

SL

Stonegate Legal

Managing psychosocial risks: A top priority for employers

Australia Employment

HR

Holding Redlich

End of April Tax Update

Key developments in taxation law for accountants and participants in the tax advice industry up to mid-late April.

PP

Pointon Partners

Early-April 2025 – Tax Update

An update on key developments in taxation law for accountants and participants in the tax advice industry.

Australia Strategy

PP

Pointon Partners

End of March Weekly Tax Update

Update on key developments in taxation law for accountants and participants in the tax advice industry.

PP

Pointon Partners

Australian Federal Budget 2025-2026–Key Tax Measures And Instant Insights

The Australian Federal Government has just released its budget for 2025-26.

KG

K&L Gates LLP

Changes in the Foreign Resident Capital Gains Withholding

BP

Bennett & Philp Lawyers

Intangibles: Key tax risks for multinational groups

CC

Corrs Chambers Westgarth

Expats and Non-Residents Beware: Changes to Australian Foreign Resident Capital Gains Tax (CGT) Withholding Regime

BP

Bartier Perry

Changes to the Principal Place of Residence Land Tax Exemption

CG

Coleman Greig Lawyers

Uber's Legal Lift: Tax Assessments Take a Backseat – Uber Successful in Challenging SRO's Payroll Tax Assessment of $81m

PP

Pointon Partners

Passenger movement and visa data-matching by the ATO- don't get "tax" caught

CG

Coleman Greig Lawyers

From unit trust to company – a snapshot of CGT rollover relief provisions

PP

Pointon Partners

Podcast: TaxLand with Fletch and Sarah – The taxpayer, the Commissioner and the burden of proof

CG

Cooper Grace Ward

Ierna v Commissioner Of Taxation [2024] FCA 592 – Federal Court Finds In Favour Of Taxpayer And Respects Capital Return In First Case On Section 45B

AM

Alvarez & Marsal

Application Was Indirect Attempt To Enforce Foreign Revenue Debt

WF

William Fry

From unit trust to company – a snapshot of CGT rollover relief provisions

Outlines a few ways in which the immediate tax consequences arising out of a trust restructure can be deferred.

PP

Pointon Partners

Podcast: TaxLand with Fletch and Sarah – The taxpayer, the Commissioner and the burden of proof

The dark places of what happens when a taxpayer has a dispute with the Commissioner.

CG

Cooper Grace Ward

Ierna v Commissioner Of Taxation [2024] FCA 592 – Federal Court Finds In Favour Of Taxpayer And Respects Capital Return In First Case On Section 45B

On 6 June 2024, the Federal Court of Australia (FCA) found in favour of the taxpayer in Ierna v Commissioner of Taxation [2024] FCA 592.

AM

Alvarez & Marsal

Application Was Indirect Attempt To Enforce Foreign Revenue Debt

Redefine Australian Investments Limited (Company), an Irish-registered company was placed in voluntary liquidation on 24 January 2018. Martin Ferris was appointed as the liquidator (Liquidator).

WF

William Fry

BTR MIT Withholding – Bill Introduced To Parliament

AM

Alvarez & Marsal

A&M Tax Guide To Corporate Carveouts

Corporate carve-outs are poised to dominate the Australian private equity market in 2024, presenting significant opportunities for investors.

Australia Commercial

AM

Alvarez & Marsal

An Introduction To Australian Management Equity Plans In A Private Equity Context

Private capital continues to experience a meteoric rise, with the Australian Investment Committee reporting assets under management at a record high of $118 billion as of September 2022.

AM

Alvarez & Marsal

Balancing the books: The importance of proper "paper" trails for calculation, claiming and audit purposes

Three issues that our Taxation Team often encounter, and that taxpayers should take account of.

PP

Pointon Partners

Important changes to the foreign resident capital gains withholding tax regime

The changes could have significant financial consequences for foreign residents selling property in Australia.

CG

Coleman Greig Lawyers

Tax considerations for mobile and remote workforces

HR

Holding Redlich

The three silos for tax-efficient business restructuring

Australia Insolvency

PP

Pointon Partners

ATO crypto guidance draws attention to need for legislative clarity

Australia Technology

PA

Piper Alderman

BTR Series Part 2: Getting The Tax Right—Australian Income And Capital Gains Tax

KG

K&L Gates LLP

Private Ancillary Funds

PP

Pointon Partners

Maximising your asset protection in a second marriage

Australia Family

JF

Justice Family Lawyers

How to avoid capital gains tax in divorce: Simple strategies for property settlement

Australia Family

JF

Justice Family Lawyers

Double Trouble: Increase To Foreign Investment Financial Penalties

Australia Government

VY

Vincent Young

A complete guide to the tax implications around divorce settlements

Australia Family

JF

Justice Family Lawyers

Financial Reporting Valuation Services

FC

FTI Consulting

Beware the foreign asset in an Australian discretionary trust: These tax determinations emphasise the need for review and legislative change

MR

McCullough Robertson

Trust Resettlement Series: Amending The Trust Deed

HS

Herbert Smith Freehills Kramer LLP

Relationship Breakdown? You'll Be Taxed For That!

KK

Kalus Kenny Intelex

The new foreign resident capital gains withholding regime - A new tax on becoming the owner

BP

Bartier Perry

It Depends – Can trust cloning be used to transfer assets between trusts without duty or CGT?

Australia Commercial

CG

Cooper Grace Ward

See more

Latest Videos

See more

It Depends – Can trust cloning be used to transfer assets between trusts without duty or CGT?

CG

Cooper Grace Ward

Tax is inevitable but its treatment can vary in your family law matter

CG

Cooper Grace Ward

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More