Latest Content
No satisfaction: Unique application of residency test in Addy case
As detailed by Keith Swan, Priscilla Tang, Terry Hoban and Alice Chow, a tax residency case highlights the need for taxpayers to collate relevant information and prepare a strategy to engage the ATO.
ATO updates JobKeeper 2.0 information – what employers should know
Jenny Wong highlights key developments in the JobKeeper payment material updated by the ATO.
Start the CAR! New approach for the Top 1,000 Tax Performance Program
Angela Wood, Tony Gorgas, Kavita Panjratan, Paul Sorrell, Phil Beswick and Jane Rolfe outline key steps for large businesses.
JobKeeper 2.0: Key features of the Commissioner of Taxation’s determinations
Three new determinations from the Commissioner provide clarity for employers on the extension of the JobKeeper payment, write Kavita Panjratan, Andy Hutt and Jenny Wong.
Most Popular Articles
ATO updates JobKeeper 2.0 information – what employers should know
Jenny Wong highlights key developments in the JobKeeper payment material updated by the ATO.
JobKeeper 2.0: Key features of the Commissioner of Taxation’s determinations
Three new determinations from the Commissioner provide clarity for employers on the extension of the JobKeeper payment, write Kavita Panjratan, Andy Hutt and Jenny Wong.
Navigating wage compliance complexity
David Sofrà and Adrian Wong discuss why it’s very hard for organisations to have full confidence in their payroll and wage compliance.
Superannuation funds’ use of derivatives under ATO scrutiny
As outlined by Damian Ryan, Neil Lamb, Ross Stephens and Bernard Finnegan, superannuation funds can expect a level of review from the ATO in relation to this emerging issue.
Latest Video

Video: Review of federal-state financial relations
KPMG’s Grant Wardell-Johnson and Andy Hutt discuss the report into federal-state financial relations, ahead of Thursday’s webinar.
Compliance View all >
Start the CAR! New approach for the Top 1,000 Tax Performance Program
Angela Wood, Tony Gorgas, Kavita Panjratan, Paul Sorrell, Phil Beswick and Jane Rolfe outline key steps for large businesses.
Navigating wage compliance complexity
David Sofrà and Adrian Wong discuss why it’s very hard for organisations to have full confidence in their payroll and wage compliance.
Upcoming webinar: ATO’s Private Groups Next 5,000 program
The ATO’s Tim Dyce and Amy James-Velagic will appear as special guests during this webinar, to be held on Thursday 24 September.
Upcoming Webinar: ATO compliance programs Post COVID-19
A national webinar series with KPMG’s Tax & Tax Controversy teams discussing the ATO's compliance programs Post COVID-19.
Corporate Tax View all >
ATO updates JobKeeper 2.0 information – what employers should know
Jenny Wong highlights key developments in the JobKeeper payment material updated by the ATO.
Start the CAR! New approach for the Top 1,000 Tax Performance Program
Angela Wood, Tony Gorgas, Kavita Panjratan, Paul Sorrell, Phil Beswick and Jane Rolfe outline key steps for large businesses.
Mid-market pre-budget pulse check 2020
Clive Bird introduces the private, mid-market and family business survey of the current business environment ahead of the Federal Budget in October 2020.
Superannuation funds’ use of derivatives under ATO scrutiny
As outlined by Damian Ryan, Neil Lamb, Ross Stephens and Bernard Finnegan, superannuation funds can expect a level of review from the ATO in relation to this emerging issue.
Deal Advisory - Tax View all >
ATO reviews ‘offshore gearing’ structures
Frank Putrino, Scott Farrell and Matt Ervin examine a recent taxpayer alert regarding arrangements which use offshore related entities to facilitate the avoidance of a withholding tax liability.
What is a ‘restructuring’ for demerger relief?
The ATO takes an exceedingly broad definition of “restructuring”, under which the demerger occurs, write Len Nicita and Shirley Lam.
Super fund merger relief now permanent – but should more be done?
Neil Lamb, Ross Stephens and Muska Shakaib discuss measures contained within the Treasury Laws Amendment (2020 Measures No. 1) Act 2020.
COVID-19: United States qualified foreign pension fund considerations arising from early release of superannuation
Peter Oliver and Landon McGraw outline questions relating to the early release of superannuation under COVID-19 relief measures.
Economics & Regulation View all >
Some clarity on the JobKeeper extension – but more yet to come!
Andy Hutt explores the outstanding questions for employers in relation to JobKeeper 2.0 following the release of the legislative instrument extending the program through to March 2021.
Mid-market pre-budget pulse check 2020
Clive Bird introduces the private, mid-market and family business survey of the current business environment ahead of the Federal Budget in October 2020.
Upcoming webinar: ATO’s Private Groups Next 5,000 program
The ATO’s Tim Dyce and Amy James-Velagic will appear as special guests during this webinar, to be held on Thursday 24 September.
UK economy reaps the benefits of reopening, but results vary by region
The UK’s third quarter GDP growth could reach 14 percent thanks to an easing of restrictions, as discussed by Yael Selfin.
Employment View all >
JobKeeper 2.0: Key features of the Commissioner of Taxation’s determinations
Three new determinations from the Commissioner provide clarity for employers on the extension of the JobKeeper payment, write Kavita Panjratan, Andy Hutt and Jenny Wong.
Navigating wage compliance complexity
David Sofrà and Adrian Wong discuss why it’s very hard for organisations to have full confidence in their payroll and wage compliance.
Government introduces priority occupation list for skilled migrants
The list recognizes the importance for businesses in being able to supplement their workforce in times of critical shortage, writes Belinda Wright.
Part 2: 2020 FBT season – what did we learn?
Hayley Lock and Ben Quast reflect on key issues arising from the FBT season and actions that can be taken now in preparation for the 2021 FBT return.
Grants & Incentives View all >
ATO updates JobKeeper 2.0 information – what employers should know
Jenny Wong highlights key developments in the JobKeeper payment material updated by the ATO.
JobKeeper 2.0: Key features of the Commissioner of Taxation’s determinations
Three new determinations from the Commissioner provide clarity for employers on the extension of the JobKeeper payment, write Kavita Panjratan, Andy Hutt and Jenny Wong.
Some clarity on the JobKeeper extension – but more yet to come!
Andy Hutt explores the outstanding questions for employers in relation to JobKeeper 2.0 following the release of the legislative instrument extending the program through to March 2021.
2020 Federal Budget virtual breakfast
KPMG, together with the Australian British Chamber of Commerce is hosting the 2020 Federal Budget Virtual Breakfast, following the budget announcement.
Indirect Tax View all >
Value-added component remains intact, despite cracked economy
These results are worse than we had anticipated, but there are a few encouraging signs hidden amongst the gloom, writes Dr Brendan Rynne.
GST governance guide to prepare taxpayers for assurance reviews
Anthony Versace and Roseanne Ross discuss the ATO’s yet-to-be-released GST Governance, Data Testing and Transaction Testing Guide.
Queensland Government announces further $4 billion in support measures
Queensland has provided payroll tax refunds and ‘holidays’ as it seeks to support business.
Parliament extends director penalties to GST liabilities
John Oesterheld & Anthony Versace review new legislation which increases the accountability of company directors.
International Tax View all >
ATO initiates review of disclosures made under International Dealings Schedule
As discussed by Fabian Fedele, Tammy Eccles and Karen Lam, the ATO has indicated it will contact taxpayers who have made positive disclosures at Question 49, seeking further information where appropriate.
KPMG Tax Now highlights report – September
The KPMG Tax Now highlights report summarises the month's key developments in tax, economics, regulation and compliance.
Part 1: Brazilian tax reform – a guide to the game
Brazilian tax reform is not as enjoyable to watch as the 1970’s World Champion football squad, but it can generate some excitement, writes Matheus de Moura Sena.
Anti-dumping investigation into Australian wine exports to China
Australian wine producers, traders and exporters should carefully consider whether their interests may be impacted by this investigation, write Leonie Ferretter and Ed Macgregor.
Migration View all >
No satisfaction: Unique application of residency test in Addy case
As detailed by Keith Swan, Priscilla Tang, Terry Hoban and Alice Chow, a tax residency case highlights the need for taxpayers to collate relevant information and prepare a strategy to engage the ATO.
Government introduces priority occupation list for skilled migrants
The list recognizes the importance for businesses in being able to supplement their workforce in times of critical shortage, writes Belinda Wright.
Stranded in New Zealand? Mind the tax!
Many workers are continuing their employment from New Zealand for employers in London, New York, Beijing and Sydney, writes Rebecca Armour.
Displaced workers in Australia: What do employers need to consider moving into FY 2021?
As outlined by Daniel Hodgson, Terry Hoban, Priscilla Tang and David Sarac, COVID-19 continues to severely limit the movement of people across borders, with many employees temporarily displaced and working remotely for an extended period in Australia.
Tax Law & Dispute Resolution View all >
No satisfaction: Unique application of residency test in Addy case
As detailed by Keith Swan, Priscilla Tang, Terry Hoban and Alice Chow, a tax residency case highlights the need for taxpayers to collate relevant information and prepare a strategy to engage the ATO.
CGT concessions denied for non-fixed trusts, as Federal Court sides with Commissioner
This case reinforces the need for trustees of trusts with non-resident beneficiaries to consider whether their trust is a fixed trust, write Neil Lamb, Steve Plant and Ann Wang.
Part two: The future of global tax disputes
Head of Global Tax Dispute Resolution & Controversy Sharon Katz-Pearlman explores what business can expect from revenue authorities in a COVID-19 era.
Part one: The future of global tax disputes
Head of Global Tax Dispute Resolution & Controversy Sharon Katz-Pearlman discusses revenue authority reactions, guidance and what to expect in a COVID-19 era.
Technology View all >
Don’t overlook tax when building fintech capabilities
A consistent and aligned approach across taxes is key to managing commercial and fiscal risk in an age of enhanced scrutiny, write Peter Dylewski & Burcin Nee.
Podcast Episode 14: Developments in taxing digital operators
Grant Wardell-Johnson and Andy Hutt discuss recent developments in addressing the tax challenges of the digitalisation of the economy.
Webinar: Developments in taxing digital operators
This webinar, to be held on Tuesday 18 August 2020, will explore recent developments in addressing the tax challenges of the digitalisation of the economy.
UK proposal to expand R&D expenditure to include data, cloud computing costs
As explained by KPMG UK’s Carol Johnson, a UK proposal seeks to expand the range of qualifying expenditure for R&D tax credits to include data and cloud computing costs.

twitter linkdn

emailClient Email

emailKPMG only

Spotlight
KPMG Tax Now – Podcast series
The KPMG Tax Now podcast series offers you unparalleled access to key analysis and discussion in tax, economics, regulation and compliance.
Get Involved