Specialised Tax Advice

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Specialised Tax Advice

  • Private company specific tax issues including shareholder’s loan/division 7A, commercial debt forgiveness, significant expenses deductibility analysis, debt structuring,
  • Group tax restructure and roll-over advice
  • Property tax (Revenue VS Capital Gain, Stamp Duty Surcharge and Land Tax Surcharge Exemption Applications, withholding tax and GST)
  • Transaction related Tax issues (acquiring, merging, disposing business)
  • International tax issues (withholding tax, debt & equity issues, Hybrid Mismatch, transfer pricing, diverted profit


Foreign resident/investor invests into managed investment scheme often does not need to lodge an income tax return. However, it depends if the taxpayer is classified as Australian Tax Resident and/or has any other income sourced from Australia.

Overseas shareholder generally obtains tax benefit through getting return via interest comparing divided, as interest withholding tax is generally lower than dividend withholding tax or corporate tax rate. However, the arrangement might be restricted by a few conditions under the debt/equity, transfer pricing, Australian Thin Capitalisation, withholding tax, and most recently Hybrid Mismatch rules. Taxpayer should seek expert opinion/advice before entering such an arrangement.

Under the ATO assurance program, they will look at each significant transaction until get comfortable. Such expenses with no reasonable ground is likely to be denied as deductible expense. However, there might be opportunity to look at restructure these businesses under one or few tax consolidated groups in which the losses offset profits under the single entity rule. The tax consolidation can be achieved through a restructuring event, however it often triggers a disposal of interest, as a result of that, a capital gain tax. We often look into one or few specific GCT concession rules to mitigate your immediate tax exposure, so that these gains are lawfully deferred to a future realisation point.