Alia Lum
Alia is a Partner and KPMG Australia’s Tax Policy Lead.
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KPMG’s report into gender equality in the workplace analyses why mothers and primary carers continue to face disincentives to work.
This webinar, to be held on Wednesday 20 November, will include an in-depth discussion on recent tax developments in the United States (US) and on BEPS 2.0.
This webinar, held on Tuesday 1 October, provides an update on all the elements of the BEPS 2.0 project, including Amounts A and B, GloBE and the Paris meeting on the Subject to Tax Rule.
While the Australian Government says it has signed a Statement of Support for the STTR, it is not yet clear whether (and if) Australia intends to give effect to the STTR, as outlined by Alia Lum and Amanda Maguire.
This webinar, to be held on Tuesday 1 October, will provide an update on all the elements of the BEPS 2.0 project, including Amounts A and B, GloBE and the Paris meeting on the Subject to Tax Rule.
KPMG has lodged a submission to the Senate Economics Legislation Committee regarding the proposed tax offset, which builds on a concept originally developed by Foodbank Australia and modelled by KPMG.
KPMG’s submission provides an analysis of Treasury’ consultation paper on proposed changes to the foreign resident capital gains tax (CGT) rules.
Companies may need to reflect the impact of upcoming changes in tax laws in their accounting disclosures.
Alia Lum, Georgie Aley, Amanda Maguire and Jacqui Payne provide an overview of the proposed tax offset under current drafting of the rules.
The proposal consists of three elements to “increase the integrity and certainty” of the foreign resident CGT rules, as outlined by Matt Ervin, Alia Lum and Amanda Maguire.
KPMG’s Tax Policy Lead Alia Lum discusses what organisations are doing to gather as much data as possible in order to begin the data analysis process.
This webinar, held on Thursday 11 July, will explore the latest guidance from the Organisation for Economic Cooperation and Development.
Australia has introduced the first part of its BEPS Pillar Two global minimum tax legislation into Parliament. In this article we set out the key changes from the draft legislation previously issued.
Our report summarises the highlights of the fourth tranche of administrative guidance on the Organisation for Economic Cooperation and Development’s GloBE Model Rules.
The Organisation for Economic Cooperation and Development has published additional guidance on key definitions related to Amount B.
This webinar, held on Thursday 30 May, explores Australia’s draft legislative package to implement the global minimum tax rules.
After a lengthy consultation process, the legislation to implement mandatory public disclosures of country-by-country tax information for multinational groups has been introduced to the Australian Parliament.
This report features KPMG’s submission to Treasury on the secondary legislation exposure draft materials, in relation to the Australian implementation of Pillar Two.
This webinar, to be held on Thursday 30 May, will explore Australia’s draft legislative package to implement the global minimum tax rules.
Alia Lum summarises the key tax announcements in the 2024 Federal Budget, as they relate to business.
This virtual event, hosted by Peter van Onselen, explores the various announcements contained in the Federal Budget.
KPMG Tax Policy Partner Alia Lum and Chief Economist Brendan Rynne share their insights and analysis ahead of tonight's Federal Budget in Canberra.
This year’s Budget will be one to watch, with cost of living, manufacturing and industry policy, and the net zero transition all under the spotlight. Join this webinar where we will be discussing what it will mean for you and your business.
This report features KPMG’s submission to Treasury in relation to the Australian implementation of Pillar Two.
The draft legislation represents another milestone in regulatory efforts to promote transparency and fairness in payment practices to Australian small business suppliers, as outlined by Alia Lum, Geoff Yiu, Jenny Wong and Natalie Brand.
Australia's Global Anti-Base Erosion Model Rules (GloBE) rules are to be implemented as a new stand-alone tax law that imposes and assesses GloBE and domestic minimum top-up tax.
An expansive interpretation of the hybrid payer rules means a significantly greater number of Australian deductible payments will be within scope, and by extension, are at risk of being disallowed as deductions in Australia under the draft determination, as detailed by Alia Lum, Peter Oliver, Fabian Fedele and Tammy Eccles.
In the submission to Treasury, KPMG makes eight recommendations which aim to further enhance alignment with global rules, reduce compliance costs, and foster a global standard for tax transparency reporting.
This webinar, held on Thursday 22 February, provides observations on local implementation, practical tax and accounting considerations that in-scope groups should keep in mind when preparing for compliance with Pillar Two.
Building on earlier draft legislation and consultation process, Australia is another step closer to mandatory public disclosures of country-by-country tax information for multinational groups, effective from 1 July 2024.

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This virtual event, hosted by Peter van Onselen, explores the various announcements contained in the Federal Budget.
Treasurer Jim Chalmers has identified a number of government policy initiatives which would seek to address the economic challenge ahead, as outlined by Alia Lum.
The 2022-23 Budget holds out hope for the reform of inefficient taxes and also targets greater equity and opportunity for the people of New South Wales.
The Labor Party has secured government but has inherited a domestic economy that has a number of challenges, not least of which is a global economic environment that is experiencing large inflationary headwinds of a scale not seen for at least 40 years.
The 2022-23 budget includes significant funding for Victoria’s health sector following two years of the COVID-19 pandemic.
With a federal election expected in May, this Budget attempts to lay out a steady course through the headwinds that remain.
This article outlines our current understanding of the most relevant categories of excluded entities which will be refined once the commentary is issued (expected as soon as early February).

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