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New Zealand Government announces business continuity test for losses
As outlined by John Cantin, Rachel Piper and Darshana Elwela, the business continuity test is a hybrid of the Australian and United Kingdom ‘same or similar business’ tests for carrying forward tax losses.
At what point do you stop travelling and start living?
In part three of our series, Hayley Lock and Andy Larmour discuss new ATO guidance that seeks to help employers determine if allowances or benefits provided to an employee relate to travelling on work or living at a location.
Accommodation and meal expenses while travelling on business - ATO’s new draft ruling
Continuing our series of articles, Hayley Lock, Andy Larmour and Graeme Hartnett focus on the ATO draft ruling regarding accommodation and meal expenses while travelling on business.
Financial services modern slavery guide
As outlined by Dr Meg Brodie, Jean-Louis Haie and Tina Jelenic, legislation requires certain organisations to report on their efforts to identify and address risks of modern slavery in their global operations and supply chains.
Most Popular Articles
Options for mandatory adoption of electronic invoicing by businesses
David Sofrà, Vince Dimasi and Brett Mitchell outline KPMG's submission to Treasury regarding the future of invoicing.
How are retrospective COVID-19 rent reliefs recognised?
Patricia Stebbens and Daina Klunder respond to a common question about rent concessions which affect prior periods.
Top ten most read articles of 2020
With more legislative and regulatory reform likely in 2021, catch up on the year just gone; here is what our readers were most interested in.
Which data is ‘right’ data? The answer may save you costly delays to tax filings
In this two-part article series, Barry Sullivan and Ed Hewings explore data extraction methodologies for tax function processes and analyses.
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 >
New Zealand Government announces business continuity test for losses
As outlined by John Cantin, Rachel Piper and Darshana Elwela, the business continuity test is a hybrid of the Australian and United Kingdom ‘same or similar business’ tests for carrying forward tax losses.
Upcoming webinar: ATO interim findings from the Private Wealth Tax Assurance Programs
This webinar, to be held on Thursday 18 March, will cover ATO Private Wealth programs, including the initial findings from the Top 500 program to date and key insights from ATO Assistant Commissioner Scott Parkinson.
Payment times reporting: CA ANZ & G100 presentation
Presentation slides from a recent webinar hosted by KPMG and CAANZ and featuring the PTR Regulator, are now available.
IFRS Interpretations Committee agenda decisions
Michael Voogt provides an outline of the tentative and final agenda decisions issued by International Financial Reporting Standards (IFRS) Interpretations Committee.
Corporate Tax View all >
Upcoming webinar: Banking and Finance tax update
This webinar, to be held on Tuesday 16 March, will discuss current and emerging taxation issues in the banking and finance industries.
Which data is ‘right’ data? The answer may save you costly delays to tax filings
In this two-part article series, Barry Sullivan and Ed Hewings explore data extraction methodologies for tax function processes and analyses.
Part II: Compliance implications for expanded Significant Global Entity, Country-by-Country Reporting Entity definitions
Over two articles, Stephen Gottlieb and Matt Hayes detail the breadth of the changes for large business groups, both public and private.
Part I: Compliance implications for expanded Significant Global Entity, Country-by-Country Reporting
Over two articles, Stephen Gottlieb and Matt Hayes detail the breadth of the changes for large business groups, both public and private.
Deal Advisory - Tax View all >
The increasing role of the ATO in FIRB applications
As outlined by Scott Farrell, Tony Mulveney, Grant Mackinlay and Michelle Bennett, the ATO has increased the depth and breadth of its reviews in the context of applications to the Foreign Investment Review Board (FIRB).
Australian real estate taxes: 2020 year in review
Scott Farrell, Tony Mulveney, Grant Mackinlay and Michelle Bennett recap the key tax and duty themes that arose for investors in Australian real estate assets in 2020 and look ahead at issues for investors in 2021.
New ruling on withholding tax exemption for non-residents’ super, sovereign immunity rules
Scott Farrell, Minh Dao, Simon Clark & Justin Orders highlight the key takeaways for entities affected by the ruling.
Queensland Budget analysis 2020-21
Introduced by Michael Hiller and Grant Wardell-Johnson, this report provides a review of the Queensland Budget's major business implications.
Economics & Regulation View all >
A tale of two economies: Pandemic dictates contour of United States GDP for 2021
KPMG US Chief Economist Constance Hunter has released her most recent economic analysis.
Upcoming webinar: Navigating the trust challenges of artificial intelligence
This webinar, to be held on Thursday 25 March, will discuss how organisations can navigate the ethical challenges associated with AI.
Options for mandatory adoption of electronic invoicing by businesses
David Sofrà, Vince Dimasi and Brett Mitchell outline KPMG's submission to Treasury regarding the future of invoicing.
Upcoming webinar: Tax reimagined - what’s next?
This webinar, to be held on Wednesday 17 March 2021, will look at the importance of companies having a robust and well-thought-out tax technology strategy.
Employment View all >
At what point do you stop travelling and start living?
In part three of our series, Hayley Lock and Andy Larmour discuss new ATO guidance that seeks to help employers determine if allowances or benefits provided to an employee relate to travelling on work or living at a location.
Accommodation and meal expenses while travelling on business - ATO’s new draft ruling
Continuing our series of articles, Hayley Lock, Andy Larmour and Graeme Hartnett focus on the ATO draft ruling regarding accommodation and meal expenses while travelling on business.
Financial services modern slavery guide
As outlined by Dr Meg Brodie, Jean-Louis Haie and Tina Jelenic, legislation requires certain organisations to report on their efforts to identify and address risks of modern slavery in their global operations and supply chains.
Time to start thinking about travel again - at least in an FBT context
In part one of this series, Hayley Lock, Andy Larmour and Stephanie Renshaw discuss taxation ruling (TR) 2021/1, the finalised ruling on employees’ transport expenses.
Grants & Incentives View all >
How are retrospective COVID-19 rent reliefs recognised?
Patricia Stebbens and Daina Klunder respond to a common question about rent concessions which affect prior periods.
Objections on hold as Commissioner appeals JobKeeper case
As discussed by Keith Swan and Sumitha Krishnan, taxpayers who believe their eligibility to JobKeeper has been denied by the ATO in similar circumstances as this case should lodge an objection now.
RBA’s unconventional measures may stir unconventional outcomes
As expected, the RBA kept its settings unchanged, and we do not anticipate any movement in the near future, writes Brendan Rynne.
Second phase of the JobKeeper extension now upon us
Andy Hutt outlines the requirements for businesses claiming the JobKeeper payment into 2021.
Indirect Tax View all >
At what point do you stop travelling and start living?
In part three of our series, Hayley Lock and Andy Larmour discuss new ATO guidance that seeks to help employers determine if allowances or benefits provided to an employee relate to travelling on work or living at a location.
Accommodation and meal expenses while travelling on business - ATO’s new draft ruling
Continuing our series of articles, Hayley Lock, Andy Larmour and Graeme Hartnett focus on the ATO draft ruling regarding accommodation and meal expenses while travelling on business.
Time to start thinking about travel again - at least in an FBT context
In part one of this series, Hayley Lock, Andy Larmour and Stephanie Renshaw discuss taxation ruling (TR) 2021/1, the finalised ruling on employees’ transport expenses.
VAT essentials guide for China in 2021
As introduced by KPMG’s Head of Global Indirect Tax Services Lachlan Wolfers, the guide draws attention to key issues impacting multinationals doing business in, or with, China.
International Tax View all >
New Zealand Government announces business continuity test for losses
As outlined by John Cantin, Rachel Piper and Darshana Elwela, the business continuity test is a hybrid of the Australian and United Kingdom ‘same or similar business’ tests for carrying forward tax losses.
A tale of two economies: Pandemic dictates contour of United States GDP for 2021
KPMG US Chief Economist Constance Hunter has released her most recent economic analysis.
VAT essentials guide for China in 2021
As introduced by KPMG’s Head of Global Indirect Tax Services Lachlan Wolfers, the guide draws attention to key issues impacting multinationals doing business in, or with, China.
Tax measures included in Singapore’s 2021 budget
As outlined by KPMG Singapore’s Ajay K. Sanganeria, the budget extends certain temporary tax measures to support businesses.
Migration View all >
Your global mobility team is critical to your organisation’s success
With the global pandemic continuing into 2021, businesses need to transform to find new ways to get old jobs done, and new ways to get new jobs done, write Ablean Saoud and Caroline Hickson.
Updated travel requirements into Australia
Belinda Wright and Angela De Silva outline the additional international aviation measures implemented by Australia’s National Cabinet.
Santa Claus can still come to town – what about the rest of us?
Hayley Lock, Belinda Wright, Caroline Lawless and Nina Robards outline the key issues facing international travellers this holiday season.
Webinar recording: Attracting and retaining talent - Australia’s Global Talent Scheme
This webinar, held on Monday 7 December, provides an overview of the Global Talent Visa Program and how employers can leverage this visa scheme to their advantage.
Tax Law & Dispute Resolution View all >
Objections on hold as Commissioner appeals JobKeeper case
As discussed by Keith Swan and Sumitha Krishnan, taxpayers who believe their eligibility to JobKeeper has been denied by the ATO in similar circumstances as this case should lodge an objection now.
2021 KPMG Virtual Tax & Legal Summit for the Asia Pacific region
This virtual summit, to begin on 2 February, will bring together compelling speakers and fresh ideas to help tax departments evolve for 2021 and beyond.
Robust comparables: Success for Glencore in the Full Federal Court
Key practical lessons can be gleaned from the case to assist taxpayers in managing the pricing of cross border arrangements, as detailed by Angela Wood, Frank Putrino, Glen Hutchings, Jeremy Capes and Annemarie Wilmore.
ATO accepts Full Federal Court’s judgement in tax residency case
The Full Federal Court has upheld the initial decision handed down in December 2019, siding with the taxpayer, as discussed by Priscilla Tang and Kelly Lewis.
Technology View all >
Upcoming webinar: Navigating the trust challenges of artificial intelligence
This webinar, to be held on Thursday 25 March, will discuss how organisations can navigate the ethical challenges associated with AI.
Options for mandatory adoption of electronic invoicing by businesses
David Sofrà, Vince Dimasi and Brett Mitchell outline KPMG's submission to Treasury regarding the future of invoicing.
Upcoming webinar: Tax reimagined - what’s next?
This webinar, to be held on Wednesday 17 March 2021, will look at the importance of companies having a robust and well-thought-out tax technology strategy.
Australia as a technology and financial services centre
Natalie Raju and Edward Tweddle outline recommendations made by a report into attracting and relocating Asia-Pacific businesses to Australia.
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