Hayley Lock, Stacey Biggar & Sam Gathercole discuss what factors the ATO will consider in determining the percentage of the Superannuation Guarantee Charge penalty to be remitted.
The country profiles include two new sections relating to the transfer pricing treatment of financial transactions and the application of the Authorised OECD Approach (AOA) to Permanent Establishments.
Peter Liddell and Chris Clements discuss how organisations can reduce value leakage in the early stages of the contract lifecycle and develop contracts that accelerate the procurement process.
This report summarises the month's key developments in tax, economics, regulation and compliance – including key articles, ATO updates and rulings, and news you may have missed.
Hayley Lock, Stacey Biggar & Sam Gathercole discuss what factors the ATO will consider in determining the percentage of the Superannuation Guarantee Charge penalty to be remitted.
Peter Liddell and Chris Clements discuss how organisations can reduce value leakage in the early stages of the contract lifecycle and develop contracts that accelerate the procurement process.
The country profiles include two new sections relating to the transfer pricing treatment of financial transactions and the application of the Authorised OECD Approach (AOA) to Permanent Establishments.
Large businesses would be required to provide notification of uncertain tax treatment in Corporate Tax, Value Added Tax or income tax returns filed on or after 1 April 2022.
The ATO’s new service offers timely tax guidance on transactions and related tax matters, as detailed by Minh Dao, Scott Farrell, Matt Ervin and Katrina Piva.
The ATO’s new service offers timely tax guidance on transactions and related tax matters, as detailed by Minh Dao, Scott Farrell, Matt Ervin and Katrina Piva.
Scott Farrell, Justin Davis, Denis Larkin and Simon Clark make preliminary observations in relation to the potential application of the global minimum tax rules in Pillar Two with respect to Australian real estate investments.
This webinar, held on Tuesday 11 May 2021, continues the series focusing on different themes relating to tax transformation and global compliance, and reporting management.
The country profiles include two new sections relating to the transfer pricing treatment of financial transactions and the application of the Authorised OECD Approach (AOA) to Permanent Establishments.
This report summarises the month's key developments in tax, economics, regulation and compliance – including key articles, ATO updates and rulings, and news you may have missed.
Hayley Lock, Stacey Biggar & Sam Gathercole discuss what factors the ATO will consider in determining the percentage of the Superannuation Guarantee Charge penalty to be remitted.
The headline from this week’s Australian Bureau of Statistics (ABS) jobs data is very positive, but there is a counter-balancing element in the detail – underemployment, writes Jodie Patron.
With COVID-19 restrictions continuing in both New South Wales and Victoria the Federal Government is contributing to economic support programs in both states.
Understanding the economic impact of the current restrictions is very difficult, and comparing to past lockdowns is useful, but only to a point, writes Dr Brendan Rynne.
As discussed by Kavita Panjratan & Alicia Lennon, the proposed measures have arisen out of Treasury’s Black Economy Taskforce to manage tax compliance risks posed by the sharing economy.
As discussed by Kavita Panjratan, Leonie Ferretter and Alicia Lennon, the review will hopefully result in streamlining of some complexities around the regime.
As discussed by Jenny Lee and Mark Latham, the SA Government’s budget position has improved this financial year due to better than expected GST and stamp duty receipts.
The country profiles include two new sections relating to the transfer pricing treatment of financial transactions and the application of the Authorised OECD Approach (AOA) to Permanent Establishments.
Large businesses would be required to provide notification of uncertain tax treatment in Corporate Tax, Value Added Tax or income tax returns filed on or after 1 April 2022.
While Australian firms may not initially be directly impacted by these announcements, the EU reform package adds to existing arguments to prepare for a new low-carbon world, writes Barry Sterland.
Terry Hoban and Noelle Abella discuss how the proposed tax reforms addressed in the U.S. Treasury Department “Green Book” may impact U.S. individual income taxpayers if enacted.
As outlined by Denis Larkin & Priscilla Tang, the extension of the ATO’s guidance is a pragmatic and proportionate response which will assist taxpayers.
The report identifies low levels of tax governance maturity as the main reason why only a small number of groups have obtained ‘Justified Trust’ status.
As outlined by Jeremy Capes, Keith Swan and Annemarie Wilmore, the views expressed by the Court have potential implications for Australia’s current transfer pricing rules.
Peter Liddell and Chris Clements discuss how organisations can reduce value leakage in the early stages of the contract lifecycle and develop contracts that accelerate the procurement process.
