Australia

Wednesday 26 November 2014 

(1) OECD releases 2013 Mutual Agreement statistics
(2) Tax and Super (No. 6) Bill 2014 passes the House
(3) Legislation cleared for introduction into Parliament
(4) Custom Amendment (JAEPA) Bills pass the House
(5) Committee inquiry into Australia and NZ agreement
(6) ATO Rulings released - 26 November 2014
(7) ATO Decision Impact Statement - Gleeson and Commissioner of Taxation
(8) ATO Decision Impact Statement - Bentivoglio v Commissioner of Taxation
(9) ATO website update 

(10) New Zealand Government BEPS Update
(11) ACNC update on charity registrations

(1) OECD releases 2013 Mutual Agreement statistics

 

On 25 November 2013, the Organisation for Economic Co-operation and Development (OECD) released the 2013 Mutual Agreement Procedure (MAP) statistics.

 

(2) Tax and Super (No. 6) Bill 2014 passes the House

 

On 25 November 2014, the Tax and Superannuation Laws Amendment (2014 Measures No. 6) Bill 2014 passed the House of Representatives without amendment and will now move to the Senate for consideration.

 

(3) Legislation cleared for introduction into Parliament

 

On 25 November 2014, the Federal Parliamentary Caucus of the Coalition Joint Party cleared the following legislation for introduction into Parliament.

 

(4) Custom Amendment (JAEPA) Bills pass the House

 

On 25 November 2014, the Customs Amendment Bill 2014 and the Customs Tariff Amendment Bill 2014 passed the House of Representatives without amendment and will now move to the Senate for consideration.

 

(5) Committee inquiry into Australia and NZ agreement

 

On 24 November 2014, the Minister for Trade and Investment, Andrew Robb, tabled the First Protocol to amend the agreement establishing the ASEAN-Australia-New Zealand Free Trade Area (AANZFTA) and the accompanying National Interest Analysis in the House of Representatives.

 

(6) ATO Rulings released - 26 November 2014

 

On 26 November 2014, the Australian Taxation Office (ATO) released 3 Class Rulings, 1 Addendum, and 2 Withdrawals.

 

(7) ATO Decision Impact Statement - Gleeson and Commissioner of Taxation

 

On 26 November 2014, the Australian Taxation Office (ATO) issued a Decision Impact Statement (DIS) in response to the decision of the Administrative Appeals Tribunal of Australia (AATA) in the Gleeson and Commissioner of Taxation [2013] AATA 920.

 

(8) ATO Decision Impact Statement - Bentivoglio v Commissioner of Taxation

 

On 26 November 2014, the Australian Taxation Office (ATO) issued a Decision Impact Statement (DIS) in response to the decision of the Administrative Appeals Tribunal of Australia (AATA) in the Bentivoglio and Commissioner of Taxation [2014] AATA 620.

 

(9) ATO website update

 

  • GST Advisory Group - Membership list
  • Self-managed super fund statistical report – September 2014
  • Missed the live tax profession discussion – watch now

 

(10) New Zealand Government BEPS Update

 

On 26 November 2014, the New Zealand Inland Revenue (NZIR) and the New Zealand Treasury (NZT) released a tax policy report which provides a progress update on the Organisation for Economic Coperation and Development's (OECD) Base Erosion and Profit Shifting (BEPS) Project.

 

(11) ACNC update on charity registrations

 

The Australian Charities and Not-for-profits Commission (ACNC) has issued a notice listing the revocation of 408 missing charities from their registration as a charity under section 35-10 of the Australian Charities and Not-for-profits Commission Act 2012.

 

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