Over 30 years of experience in Australian taxation law.

Providing expert advice for companies navigating the Australian tax landscape.

McNab Paul

Paul McNab

Principal, McNab Tax Lawyers

Taxation Guidance for international businesses, especially in the technology, telecommunications and entertainment and media industries.

Rooted in deep industry knowledge, we specialise in navigating the intricate tax landscapes of businesses whose value is driven by their constantly developing intangible assets.

With a proven track record of providing tailored solutions and insights, we empower businesses to make informed financial decisions.  Partner with us and leverage our expertise to ensure your tax strategies are both compliant and optimised for growth.

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Insights

Dive into a curated collection of articles and analyses, offering a deeper understanding of trends, challenges and opportunities in Australian taxation.

My submission: ATO draft ruling TR 2024/D1. Royalties – character of payments in respect of software and intellectual property rights.
Mar 2024

Thank you for the opportunity to discuss Draft Ruling, TR 2024/D1 (“the Draft”) and to comment on it. The Australian Taxation Office’s continued public engagement on such topics is to be commended. It is also reassuring to see elements of previous submissions reflected in this latest draft…Subscribe to read more

Good faith in domestic and international tax law
Sep 2023

The expression “good faith” is not unknown in Australian domestic law, but its occurrence and use appears to be significantly more limited than in jurisdictions that are not derived from English common law… Subscribe to read more

Tapped out on Treaties and TARP
Sep 2023

The Australian tax system uses a number of concepts to determine the nexus a taxpayer must have before they are liable to Australian tax on a particular fact pattern. Non-residents generally only need to consider the Australian tax consequences of Australian “sourced” income, or capital gains transactions where the asset is a direct or indirect interest in Australian real property or relates to a business carried on by the foreign resident, through a permanent establishment in Australia… Subscribe to read more

Private rulings: are they worth it?
July 2022

This article seeks to describe a structured approach, with reference to the law and relevant decisions, which may be used when trying to decide whether it is worthwhile to apply for a private ruling. The framework suggested is that which is generally used in choosing consumer products. The article suggests that the decision must be made by reference to the taxpayer’s corporate attitude to tax risk, and the other approaches available for achieving the desired level of certainty on the tax risk associated with a particular issue… Subscribe to read more