The High Court confirms UPEs are not Division 7A loans. What Bendel [2026] HCA 18 means for trusts, corporate beneficiaries, and past arrangements.
Latest Insights by Jian (Buck) Xiao
In this second instalment, Buck Xiao of Hall Chadwick continues his deep dive into Australian and US partnership taxation.
Comparative analysis of Australian and US partnership tax systems, including foreign hybrid rules and practical guidance for cross-border businesses.
This blog unpacks the high-stakes Bendel case, its billion-dollar impact, and its implications for family trusts and corporate taxation in Australia.
Foreign intellectual property in the ATO’s crosshairs.
Thinking of expanding into the US? Our International Tax team has done the hard work to guide you through the Australian & US tax laws.
The foreign hybrid rules can overcome the mismatch of unfavourable tax outcomes and significant compliance costs for business structures overseas.