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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 
 

Farewell to 2014 - the 99th year of a Federal Income Tax

Grant Wardell-Johnson summarises the history of Federal Income Tax and wishes everybody a happy holiday period.
Modified date: 23/12/2014
Regulatory update
 

Does Santa have a PE?

Tony Morganti discusses the proposed reforms for PE and enlists the key functioal areas of OECD discussion draft on BEPS Action 7.
Modified date: 22/12/2014
Regulatory update
 

Still no certainty for PRRT taxpayers

Ben Opie discusses the ATO's release of Taxation Ruling TR 2014/9 following substantial industry consultation.
Modified date: 22/12/2014
Regulatory update
 

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
 

MYEFO changes in 16 months

Grant Wardell-Johnson discusses the significant decline in MYEFO 2014 since the budget due to various Economic Parameters.
Modified date: 15/12/2014
Regulatory update
 

How the UK is implementing OECD Hybrid Mismatch Action Plan

Jenny Wong discusses the OECD base erosion and profit shifting Action 2 initative to neutralise hybrid mismatch arrangements.
Modified date: 11/12/2014
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
 

OECD targets base erosion via management recharges

Mark Smith describes the OECD initiative to develop transfer pricing rules to provide protection against base eroding payments.
Modified date: 5/12/2014
Regulatory update
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