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Thought leadership and analysis across a spectrum of issues and challenges faced by companies both in Australia and around the world.
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ImageTitle/DescriptionArticle Date 
 

Lowering the PE threshold

Natalie Raju analyses the OECD’s proposed changes to the definition of a permanent establishment under the BEPS action plan.
Modified date: 22/12/2014
Regulatory update
 

Managed Investment Trusts – who is really managing the investments?

Emma Crause highlights the substantial proportion of the investment management activities relating to the assets of a managed investment trust (MIT).
Modified date: 22/12/2014
Regulatory update
 

Tax on excess super contributions: know your limits

Brad Ivens alerts super funds to the new rules allowing the withdrawal of super contributions in excess of the non-concessional contributions cap.
Modified date: 21/12/2014
Regulatory update
 

Superannuation – release of final FITO tax ruling

Ross Stephens discusses ATO's views on FX hedging gains/ FX hedging losses and its impact on foreign income tax offsets.
Modified date: 10/12/2014
Regulatory update
 

Foreign pension fund vs Super fund for foreign residents

Minh Dao highlights how proposed amendments to the definition of foreign pension funds could affect access to the MIT withholding regime.
Modified date: 5/11/2014
Regulatory update
 

Superannuation — cash flow management is critical

Ross Stephens explains some cash flow management implications of the new requirement for monthly PAYG instalments for superannuation funds.
Modified date: 28/10/2014
Regulatory update
 

Foreign trusts and consequences of section 96A repeal

Matt Birrell analyses the differences and compliance conflict between foreign trusts and foreign funds.
Modified date: 28/10/2014
Business and industry issue; Regulatory update
 

Is our tax framework right to attract infrastructure investment?

Angus Wilson examines the Productivity Commission’s draft report on Public Infrastructure, identifying some implications for Australian tax policy.
Modified date: 8/10/2014
Regulatory update
 

Asia Region Funds Passports

Saminda Fernando provides an update on developments in the Asia Pacific Funds Passport initiative, including the recent consultation paper.
Modified date: 8/10/2014
Regulatory update
 

OBU reforms – be bold and ambitious

John Bardsley advises financial institutions to consider whether they are getting the full value of the offshore banking unit (OBU) concessions.
Modified date: 8/10/2014
Regulatory update
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