High Court Clarifies GST Position Where Property Sold is Subject to a Lease

There has been considerable controversy recently about the applicability of GST to continuing property leases after a change of property ownership. Prior to recent court decisions, it was widely accepted that a purchaser of proper...

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JAEPA into Force on 15 January 2015 – Two Rounds of Tariff Reductions before 1 April

The Japan Australia Economic Partnership Agreement, commonly referred to as the Japan Australia FTA or JAEPA, will come into force on 15 January 2015. This will provide the benefit of two rounds of tariff reductions for importers ...

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End of Calendar Year: Transfer Pricing, Changing Duty Rates and Other Customs Considerations

2015 promises to be a big year from an Australian customs perspective. However, before turning to the events of 2015, the end of 2014 brings issues of changing duty rates, transfer pricing adjustments and developments in our exis...

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Korea-Australia Free Trade Agreement Set to Commence

The Korea-Australia free trade agreement will commence on 12 December 2014. Below we set out the key issues relating to the commencement of the FTA and the steps to take to best manage the transition. Goods exported to Australi...

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Australian Customs’ narrow approach to tariff concessions continues

Finding it hard to work out whether a tariff concession order (TCO) applies? A recent case suggests that Australian Customs are in the same position. While the case involves fishing line, it has relevance for all importers that us...

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NSW Liquor Licensing Changes Introduce Annual Fees and Risk-Based Loading

Recent changes to the Liquor Act 2007 (Part 4, Div 2A) and Liquor Regulations 2008 (Part 2A), which introduced a risk-based licence fee scheme that will apply to most liquor licences across NSW. The scheme is intended to create a ...

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