PRACTICE AREAS

International tax
Business law
Corporate tax and tax reform
Employment and tax
Intellectual property (IP) and research and development
Property and tax
Tax audits
Migration to Australia

International tax – Australians offshore

We assist Australian businesses wishing to expand offshore with:

  • International tax structuring;
  • Choice of jurisdiction and entity;
  • Incorporation of entities;
  • Cross border commercial agreements.

We advise Australian individuals working overseas or emigrating from Australia with:

•  Tax residency issues;

•  Tax implications of departing Australia;

•  Tax planning.

International tax – doing business in Australia

We advise international clients wishing to invest in , or do business in Australia with:

  • Choice of entities and structures for investment or business;
  • Registration of branches, incorporation of subsidiaries or local entities;
  • Double tax agreements and permanent establishment issues;
  • Withholding taxes;
  • Legal and tax obligations of doing business in Australia;
  • Visa requirements for foreign managers and employees;
  • Tax effective relocation of expatriates;
  • Tax implications of cross border transactions;
  • Goods and services tax (GST) on imports;
  • Requirements for compliance with Australian transfer pricing rules.

We advise international clients who have contractual obligations in Australia:

•  Reviewing or drafting of commercial contracts to protect international clients' interests;

•  Intellectual property licensing, distribution agreements, purchase and sale of goods;

•  Avoiding Goods and Services Tax traps and pitfalls

Immigrants and expatriates

We advise immigrants and expatriates on:

  • Personal tax planning;
  • Estate and succession planning;
  • Establishing tax residency in Australia;
  • Ceasing tax residency in Australia;
  • Impact of double tax agreements;
  • Legal and tax obligations in Australia.

Business law with a tax focus

We provide business law services with a tax focus. We advise on:

  • Tax effective business structures;
  • Restructuring existing businesses;
  • Business succession planning;
  • Tax implications of buying and selling businesses;
  • Transactional analysis and advice to achieve an optimal tax/commercial outcome;
  • Tax implications of winding up businesses and corporate and trust insolvency;
  • Legal documentation in support of tax-effective structures and transactions.

Corporate tax and tax reform

We assist clients on a wide range of Australian corporate and personal tax issues, and prepare:

  • Reasonably Arguable Position papers;
  • Objections and appeals against assessments;
  • Taxation related agreements, minutes, resolutions and elections.

Employment and tax

We also advise on a range of tax issues affecting individuals and their employers including:

  • Fringe benefits tax (FBT) planning;
  • Salary sacrifice arrangements and package structuring;
  • Employment and consultancy agreements;
  • Superannuation planning;
  • Termination of employment, ETP's;
  • PAYG, SGC, Payroll tax, Workcover;
  • Tax and estate planning for retirement;
  • Asset protection strategies.

Intellectual property (IP) and research and development

We advise clients on protection of IP and optimal income tax, international tax and indirect tax structuring for IP, research and development ventures and commercialization of IP including:

  • Choice of structure, entities and jurisdiction;
  • Licensing and assignment agreements;
  • Common law partnerships, tax partnerships and joint ventures;
  • Offshore and cross border intellectual property transactions.

Property and tax

Property transactions can be complex and require an understanding of the implications of federal and state taxes. We can assist clients with property investments on all matters including:

Structures for property transactions and investments

  • Unit or discretionary trusts and companies for holding or developing property;
  • Joint ventures and JV agreements;
  • Common law and tax partnerships;
  • Tax planning for developers and investors;
  • Characterising property transactions – income or capital;
  • Accessing CGT discounts and concessions.

GST on property transactions

  • Sale of going concerns and adjustments for change in use;
  • Commercial residential, mixed use and residential property;
  • New residential property and refurbishments;
  • Developer contributions;
  • Crown land and farming land;
  • Supplies under the margin scheme;
  • GST-free leases under the transitional provisions;
  • Sale of land – standard or by instalment;
  • Adjustments on settlement - services or selling price?

Stamp duty and land tax

  • Planning to minimise stamp duty and land tax liability;
  • Ruling applications;
  • Objections and appeals;
  • Accessing concessions and exemptions.

Tax audits

Taxpayers who are subject to an Australian Taxation Office (ATO) or State Revenue Office (SRO) audit or investigation need to be properly represented and advised. We assist with:

Planning for an ATO or SRO audit

  • Risk management and identification;
  • Document retention policies;
  • Identifying information which must be supplied;
  • Identifying information which may be privileged.
  • Strategies when receiving notice of audit / visit.

Taxpayers' rights and obligations

  • Taxpayer's charter;
  • Rights and obligations in the event of an unexpected visit.

Managing an ATO / SRO audit

  • Agreeing scope;
  • Managing parties' expectations;
  • Agreeing on provision of premises, facilities and reasonable access;
  • Assisting with responses to queries;
  • Negotiating, drafting and settling settlement agreements.

Migration to Australia

We assist potential immigrants to, or investors in Australia with visa applications in all categories of:

  • Business skills migration;
  • General skilled migration;
  • Temporary work visas for executives and employees;
  • Conversion of temporary visas to permanent residency;
  • Appeals and litigation.

More than migration

As experienced tax and commercial lawyers with a network of associates in the legal, accounting and financial planning professions, we offer our business migration clients a range of additional services related to doing business in Australia. Visit our Australia Business Migration website for more information.

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    Enslin & Associates

    Tax & Business
    Lawyers

    Level 5

    15 Queen Street

    Melbourne

    Victoria 3000

    Australia

 

    Ph: 61 3 9614 0436

    Fax: 61 3 9614 0122