KPMG's analysis of tax issues and developments.
Kate Law extols the virtues of GST optimisation in managing your business’s cash flow.
Phil Renshaw summarises a recent court decision regarding when a partnership is deemed to be carrying on an enterprise for GST purposes.
Keith Polkinghorne warns taxpayers that incorrect GST treatment might not be refundable, under proposed legislation.
Damian Ryan looks at the ATO’s recent focus on the tax treatment of expenses paid by super funds to regulators and administrators.
Matthew Herring examines the R&D Tax Incentive integrity rule regarding expenditure not at risk.
Brendon Lamers questions whether Australia’s tax policy settings are right for encouraging necessary infrastructure investment.
Adam Gibbs reconsiders the properties of a financing arrangement under the debt-equity rules, in light of a surprising recent Federal Court decision.
Tony Mulveney highlights the government’s recent decision to pull back on codifying the sovereign immunity exemption.
Trevor Pascall warns taxpayers with a PRRT liability of the looming deadline for lodging returns.
Paul Sorrell outlines the challenges in establishing when technology related payments are ‘royalties’, subject to withholding tax.
Cullen Smythe lays out the differing rules covering insurance duty in Australian states and territories.
Alex Patrick identifies four key principles to consider when a tax dispute arises.
Spencer Reynolds debunks the rumours of the demise of global mobility.
James Macky thanks the High Court for the recent reminder on the importance of reading the text of a law, and not relying on explanatory materials.
David Drummond reviews the changing landscape of global tax transparency.
Michelle Bennett imagines what the movie montage soundtrack of your organisation co-ordinating its tax compliance activity would sound like.
Matt Birrell outlines the dilemma for investors arising from the delayed MIT and Division 6C revisions.
Jeremy Hirschhorn examines international approaches to BEPS, in light of the Dutch Supreme Court’s recent decision on Australian RPS.
Scott Olding clarifies the new opportunities for Australian R&D activities by foreign companies to access the R&D Tax Incentive.
Julian Humphrey and Jeremy Geale reminds corporate taxpayers to regularly assess their tax sharing agreements.
Paul Abela laments the lack of consistency in the treatment of beneficial ownership across the global tax treaty network.
Michael Charles contemplates how the recent Part IVA changes could make assertions of commerciality a problematic defence.
Priscilla Tang explains the recent changes to the 50 percent CGT discount, removing foreign and temporary tax residents from eligibility.
Daniela Chiew raises some issues for corporate taxpayers to consider when selecting a method of calculating monthly PAYG instalments.
Alan Garcia looks into the possible implications of an ATO draft determination regarding design expenditure within R&D projects.
Tim Lynch encourages Australian multinational groups to re-examine their funding structures.
Sean Wright outlines the likely disposition of the ATO towards certain kinds of market support payments.
Peter Murray weighs some of the advantages and pitfalls in the ATO’s Independent Review process for resolving tax disputes.
Ross Stephens counsels superannuation funds to take care in applying unit pricing procedures.
Jenny Wong outlines two proposed goals to guide policy regarding Australia's tax system.
Mardi Heinrich encourages taxpayers to ensure their reporting of cross-border employment income is correct, in light of the ATO’s focus in this area.
Keat Kwan advises companies considering a share capital reduction to look at the potential implications for dividend payment.
Tim Sandow investigates recent changes in the tax treatment of non-cash consideration in mining exploration transactions.
Nicholas Blunt explains how upgrades to plant and equipment assets could affect how tax depreciation rates should be calculated.
Jenny Wong discusses the attributes and approaches of an effective tax policy maker.
Mark Prentice explores the impact of the government’s changes to the R&D tax incentive for business.
Jacqui Tucker and Jodi Schmerl alert taxpayers to the increasingly prevalence of payroll tax reviews from the state revenue offices.
Julian Humphrey reviews the ATO’s new draft determination on dividend washing, and what it could mean for investors.
Jenny Wong predicts the hot topics in Australia tax policy we can look forward to in 2014.
Grant Wardell-Johnson reflects on the history of Federal-State co-operation on income tax, in light of the current Commission of Audit on the subject.
Grant Wardell-Johnson welcomes the appointment of Andrew Mills to the role of ATO Second Commissioner of Taxation.
Matthew Stutsel explains what the removal of the ‘going concern’ GST exemption could mean for business.
Alison Marshall cautions global businesses to consider potential GST liability, before volunteering information to the ATO.
Grant Wardell-Johnson compares MYEFO to PEFO, and the Coalition’s election policy costings.
Anthony Seve highlights issues associated with an ISAPS review and how to best navigate the complex and high value cross-border transactions.
Minh Dao sketches out the circumstances in which your financing vehicle may be exempt from thin capitalisation.
Stuart Dall examines Japanese Prime Minister Shinzo Abe’s plan to kick-start Japan’s economy.
Jacqui Hardwick and Roseanne Ross make the case for regular data analytics projects to proactively monitor GST compliance.
Matthew Stutsel calls for a re-examination of the estate tax.
Lisa Smith encourages taxpayers to explore ways they can lighten the load of indirect tax compliance costs
Ross Stephens examines the implications of the draft taxation ruling TR 2013/D7 for super funds.
Alison Young counsels companies to be mindful of announced tax measures when preparing half year tax calculations.
Mark Woodward advises taxpayers to consider mitigating the risks of related party financing arrangements with an APA.
Graem McClelland provides key insights into the BoT recommendations on changes to the Australian income tax consolidation regime.
Rosheen Garnon talks about hosting a roundtable meeting with the EU Tax Commissioner on the OECD’s BEPS Action Plan.
Kristina Kipper discusses a recent AAT decision highlighting the ATO’s focus on the validity of expenditure in R&D claims.
Daniel Hodgson lays out the potential risks of a globally mobile workforce, and how best to minimise them.
David Drummond, National Leader of Tax Management Consulting talks about the 'how' not just the 'what' and the 'where' of tax management.
Jane Crisp warns taxpayers of potential negative duty implications of contingent consideration arrangements.
Peter Oliver extols the potential benefits of Standard Business Reporting for streamlining tax reporting.
Alia Lum warns taxpayers that expected benefits from TOFA elective methods may not be available.
Grant Wardell-Johnson speculates on the potential impact of the Murray Inquiry on Australia’s tax reform debate.
Kurt Burrows counsels managers of fixed asset registers to carefully document capital expenditure positions.
David Linke and Grant Wardell-Johnson discuss why the tax reform debate is critical to the future prosperity of the Australian economy.
Jenny Wong enumerates the 5 most important recent developments in the base erosion and profit shifting debate.
Jeremy Capes anticipates what the ATO's shift in nomenclature from ‘transfer pricing’ to ‘profit shifting’ could mean for taxpayers.
Grant Wardell-Johnson and Jeremy Hirschhorn investigate the government's closure of the dividend washing strategy, and how companies should respond.
James Edwards outlines some issues that companies should be mindful of when compiling their R&D Tax Incentive claims.
Paul Van Bergen debunks the common myth that it is not worth claiming the R&D tax incentive on projects with grant funding, due to clawback.
Leonie Ferretter elucidates the interaction between customs valuation and transfer pricing, and risks and opportunities that can arise for taxpayers.
Saminda Fernando explains the Asian Regions Funds Passport initiative, and its potential benefits for the Australian fund management industry.
Scott Farrell suggests some measures that could be implemented to support the government’s desire for more foreign investment in Australia.
Jenny Wong discusses the proposed repeal of the MRRT, and possible barriers to its passing.
Nick Kallinikios discusses the Commissioner’s recent determination that certain fees do not constitute consideration for a supply, for GST purposes.
Jenny Clarke revisits the Johnson Report’s recommendations on withholding tax, in light of the new government’s election policies.
Sheena Kay identifies taxation rules that could deter superannuation funds from investing in infrastructure.
Rod Henderson and State Shi outline how the implementation of the Government’s tax reform agenda could influence foreign investment in Australia.
Con Tragakis raises some important questions for business owners to consider regarding their vision for their business in the long term.
Jenny Wong distils TOFA into the top three issues currently on the ATO’s radar.
Dermot Gaffney warns taxpayers of a recent ATO review that indicates the ATO’s thinking on input tax estimation tools may be an unpleasant surprise.
Andy Russell outlines the proposed changes to the fuel tax credit in the Government’s carbon pricing repeal draft legislation.
Ben Travers warns businesses to monitor relationships with individual contractors, in light of the ATO’s continued compliance focus in this area.
Jenny Wong enumerates the most important tax issues currently undergoing consultation.
Kate Law draws attention to the risks of ambiguously drafted GST clauses, as demonstrated in a recent decision of the Victorian Supreme Court.
Trevor Pascall lays out a potential remedy for taxpayers who feel the ATO has overstepped their bounds in a taxation dispute.
Matthew Popham concisely identifies the tax implications in leasing equipment from overseas entities.
Adam Gibbs explores the intricacies of Div 6C trusts through the recent decision handed down in BERT Pty Ltd case.
Ben Opie outlines the tax compliance considerations that Petroleum Resource Rent Tax taxpayers should address in preparing to meet their obligations.
Gary Veale unveils his seven habits for successful grant funding to enable further business growth and prosperity.
Jonathan Turner explains why strong documentation of R&D activities is key to sustaining R&D tax claims against regulatory scrutiny.
Glenn Jackson sketches out the common tax compliance challenges facing multinational organisations from across the globe.
Carlo Franchina illuminates the ATO’s contradictory position on the definition of ‘exploration’ for PRRT and income tax purposes.
Jenny Wong speculates on the implications for the Government of the interesting cast of characters in the new Senate that commences in July 2014.
Peter Mallyon explains why the Federal Court is considering what 'just before the joining time' means, and how the decision could affect taxpayers.
Tony O’Reilly extols the virtues of thoughtfully deploying technology to efficiently manage tax reporting and compliance obligations.
Angus Wilson looks at commercial debt forgiveness rules in relation to infrastructure transactions, and how any negative effects might be mitigated.
Justin Ward re-examines the received wisdom on GST, in light of the Full Federal Court's decision in the AP Group Limited case.
Phil Renshaw examines the factors influencing the handling of input tax credits for supply incorrectly treated as taxable by the supplier.
Cullen Smythe warns taxpayers of some confusing traps in state tax obligations that could leave them with unexpected liabilities.
Connie van Werkum weighs the pros and cons of electing to treat investment in a foreign hybrid entity as a partnership for Australian tax purposes.
Brendon Lamers highlights the importance for taxpayers of proper application of the arm’s length test.
Damian Preshaw explores the Transfer Pricing implications of the OECD’s Action Plan on Base Erosion and Profit Shifting.
Catherine Pollard outlines the taxation framework for taxpayers operating the the Joint Petroleum Development Area in the Timor Sea.
Anthony Petrilli explains why taxpayers should prepare to answer the question: who are these R&D activities for?
Maria Lui explains how good record keeping practices can help taxpayers adequately respond to future tax controversies.
Helen Gilfedder contemplates possible developments in R&D tax support under the new Coalition Government.
Bernard Finnegan examines the disclosure requirements for superannuation funds investing in unit trusts or other pooled vehicles.
Massimo Gozzo illuminates some likely effects of proposed changes to the thin capitalisation rules, and how revaluation of assets may help.
Simon Thorp investigates the nebulous status of announced changes to the taxation treatment of earn outs.
Matthew Stutsel observes the recent efforts of the state revenue authorities to boost their cashflow through increased compliance activities.
Alison Young prescribes care and vigilance for taxpayers claiming tax losses.
Bill Sfikas examines some of the Australian tax issues that arise from the use of cross border overriding royalty interests.
Grant Wardell-Johnson looks at one of the challenges facing the incoming government on the international scene – Base Erosion and Profit Shifting.
Mark Woodward encourages taxpayers to take care in documenting their debt arrangements, in light of the recent transfer pricing changes.
John Bardsley outlines how taxpayers can prepare for the thin capitalisation changes commencing on 1 July 2014.
Dana Fleming shows super funds how to ask the crucial questions that will help them manage tax risk.
Jeremy Yap discusses Division 7A, and the risks for large corporate groups of failing to consider its effects.
Tony Mulveney advocates reform of the tax treatment of collective investment vehicles in order to attract foreign investors to Australian projects.
Neil Lamb cautions taxpayers acquiring intangible assets, such as rights to future income, to think carefully about the transaction structure.
Minh Dao discusses the factors determining the correct withholding tax rate for managed investment trusts.
Jeremy Geale explains how Indirect Tax Sharing Agreements can assist corporate groups to manage the risks of GST groupings.
Graem McClelland discusses some of the key benefits and challenges of Multiple Entry Consolidated Groups, and why companies might choose to form them.
Nicholas Blunt explores the complexities in undertaking a Division 58 calculation under the Income Tax Assessment Act 1997.
John Salvaris discusses the provisions in Division 15 under Income Tax Assessment Act 1936.
Tim Sandow analyses the implications for multinational businesses following the proposed thin capitalisation changes announced in the 2013 Budget.
Steven Economides examines Canada's recent consultation paper on treaty shopping.
Keith Polkinghorne provides key insights into lodging July 2013 business activity statements following the recent changes to fuel tax credit rates.
Mark Poole explains why accurate record keeping is crucial for taxpayers managing ATO reviews.
David Bond counsels multinationals in Australia to examine how their transactions may appear in the light of newly enacted transfer pricing rules.
Justin Ward anticipates some changes to GST rules as governments continue to grapple with the challenges of taxing the digital economy.
Stuart Dall analyses the implications of the Government's recent changes to Part IVA.
Jodi Schmerl examines the government's recent efforts to stamp out some widely used tax concessions.
Matthew Herring denotes depreciating assets and provides clarity in which they operate under tax law.
Alan Garcia highlights AusIndustry's three R&D guidance papers key areas and provides insight on navigating the R&D tax requirements.
James Macky examines the High Court's decision in Fortescue v Commonwealth, rejecting the plaintiff's claims that the MRRT is discriminatory.
Peter Murray outlines possible defences against the Government's announced crackdown on corporate interest deductions.
Michael Charles discusses the treatment of transactions in instances where a transaction is deemed to be something other than its legal form.
Paul Abela talks about the taxation of 'land-rich' investments in China under double taxation agreements.
Dermot Gaffney discusses the ATO's GST Compliance Program for 2013-14, which focuses on the integrity of business systems and processes.
Geoffrey Yiu explains the asset cost setting process with regard to Tax consolidation
Nick Kallinikios explores the implications for suppliers of disability supports of the new GST status rules under the NDIS.
Craig Yaxley explains the tax credit proposed by industry stakeholders to stimulate mineral exploration investment in Australia.
William Arudsothy examines the differing implications of farm in arrangements for mining projects in different states.
Jenny Wong examines the proposed new withholding tax regime for foreign residents disposing of Australian property interests
Paul Van Bergen discusses the compliance focus of the ATO and AusIndustry with regard to R&D Tax Incentives.
Saminda Fernando outlines the implications of the new tax loss incentive for designated infrastructure projects.
Jeremy Hirschhorn provides an analysis of the OECD Action Plan on Base Erosion and Profit Shifting, and its implications for Australian companies.
Matt Birrell analyses the differences and compliance conflict between foreign trusts and foreign funds.
Daniela Chiew outlines the ATO's planned compliance focus for 2013-14 in regard to large and multinational businesses.
Lisa Smith analyses the potential refunds for any taxpayer operating heavy vehicles with auxiliary functions.
Peter Oliver assesses the extent of the revenue-saving measures announced in the Federal Budget 2013 driving international business offshore.
Michelle Bennett concisely discusses the tribulations associated with GST refund claims for businesses.
David Drummond analyses disclosure implications on large corporations' tax returns following recent tax transparency measures.
Lani van-Ooy examines the practical tax effects of the new R&D tax incentive regime.
Brahma Sharma explores the opportunities and challenges associated with the implementation of ASEAN Economic Community in strategic planning.
Kurt Burrows draws attention to some recent legislative and judicial developments that will impact the taxation of resource companies.
Jenny Wong provides a firsthand comparative analysis of Section 25-90 from its consultation period in 2001 to its repeal effective from 1 July 2014.
Michael Wall concisely summarises the significant changes to the subclass 457 visa program.
Ross Stephens explains some cash flow management implications of the new requirement for monthly PAYG instalments for superannuation funds.
Jacqui Tucker examines the recent changes to the portability of retirement savings between Australia and New Zealand.
Alison Marshall discusses the apparent limitations on the circumstances in which taxpayers can obtain a GST refund.
Gareth Newport provides an update on the status of proposed R&D tax incentive amendments and the implications if passed.
Daniela Chiew explores the complexities surrounding the Rights to Future Income (RTFI) deductions rules.
Mark Prentice explicates the importance of record-keeping for taxpayers claiming R&D tax offsets.
Cullen Smythe concisely analyses the jurisdictions surrounding landholder rules and regulations.
Jacqui Hardwick examines the ATO's process for identifying businesses at risk of underpaying GST.
Grant Wardell-Johnson concisely analyses the two divisions that govern the taxation of foreign exchange gains and losses.
James Edwards outlines the challenges and opportunities for the mining industry in the new R&D Tax Incentive.
Scott Olding explores AusIndustry's Agrifood Guide to the new rules for R&D tax incentives.
Keat Kwan explains some important issues surrounding franking accounts and pay as you go.
Jane Crisp compares the states' different approaches to general insurance duty rates, as revealed in the 2013 state budgets.
Bernard Finnegan raises some important considerations regarding after-tax investment returns for superannuation funds.
Anthony Seve provides an overview of the current debate on tax morality.
Peter Poulos comparatively assesses Australia's private equity policies to other developed economies.
Alia Lum sounds the death knell for LIBOR.
William Arudsothy outlines some current issues in the taxation of mining information.
Michael Charles discusses the system of ATO position papers, and the implications of possible coming changes to the system.
Keith Polkinghorne calls attention to the dangers of contracts with inadequate or non-existent GST clauses.
Anthony Petrilli examines the ATO's record keeping requirements for companies claiming R&D tax incentives.
Glenn Jackson cautions organisations not to neglect tax governance in their enterprise risk management frameworks.
Kate Law examines the competitive advantages available through integrating tax planning into supply chain management.
Tim Lynch explains the importance of ensuring that tax return labels are correct.
Bill Sfikas provides a detailed analysis of business implications following the removal of deductions for mining exploration rights or information.
Paul Van Bergen discusses the government's Research and Development (R&D) Tax Incentive Program and overseas activities.
Paul Sorrell explains the ATO's new draft ruling on the tax treatment of deferred revenue in the software industry.
Julian Humphrey discusses the impact of thin capitalisation regime for clients.
Geoffrey Yiu discusses the government's much anticipated response to The Board of Taxation review of the Tax Consolidation regime.
Tony Gorgas examines transfer pricing implications in the Asia Pacific region (ASPAC).
Steven Economides examines tax treaties in ASPAC.
Michael Wall explores the recent changes to the rules governing employment of non-citizens.
Neil Billyard revisits The Board of Taxation's 2006 anti-deferral review, in light of the current political and economic climate.
Damian Ryan discusses the proposed increase to the super guarantee contribution, and long term adequacy of Australia's retirement incomes policy.
Rod Henderson comments on the Federal Budget measure to spread the deduction for purchased mining rights over 15 years.
Jeremy Hirschhorn explores the potential implications of the changes to debt deductibility rules proposed in this year's Federal Budget.
Grant Wardell-Johnson provides a run-down of the top 5 measures announced in the 2013 Federal Budget with implications for business.
Louise Lovering elucidates the new loss carry-back rules, and how they can potentially deliver a $300,000 cash refund
Kristina Kipper talks about the benefits and challenges for small businesses of the recent changes to the R&D tax regime.
Anthony Versace details the implications for managed investment funds of the ATO's draft GST determination GSTD 2013/D1.
Grant Wardell-Johnson examines the context and the challenges of the forthcoming Federal Budget 2013.
Mathew Herring discusses the development by AusIndustry and industry representatives of guidance materials for the R&D tax incentives.
Rod Henderson discusses the need for energy and natural resource companies to demonstrate they are paying their fair share of taxes.
Alan Garcia explores the opportunities for R&D activities in the Asia Pacific region.
Simon Thorp and Paul Sorrell discuss the release of the Treasury's multinational taxation issues paper.
Dermot Gaffney shares what he learned about China at the Asia Pacific Tax Summit in Shanghai.
Peter Oliver discusses the ATO's view on the assessability of distributions of tax deferred and CGT concession amounts by unit trusts.
Jeremy Geale discusses how organisation operating globally can best protect against and prepare themselves for tax disputes.
Matthew Stutsel discusses NSW decision to defer the abolition of stamp duty in order to implement the Gonski education reforms.
Frank Putrino and Damian Preshaw discuss the ATO's recent draft Taxation Determination on support payments by parent companies to their subsidiaries.
Peter Mallyon discusses the Tax Loss Incentive for Designated Infrastructure Projects ED, and its implications for tax consolidated groups.
Angus Wilson explores the government's proposed new tax loss incentive for major infrastructure projects.
Ablean Saoud examines the dangers for businesses of having employees incorrectly classified as contractors.
Kurt Burrows examines the possible impact of the Federal Budget 2013-14 on the resources sector.
Michelle Bennett discusses the GST and the importance of businesses possessing a full understanding of the commercial reality of their sales.
Paul Abela discusses the potential benefit of recent changes to investment tax rules in the US for Australian superannuation funds.
Brendon Lamers discusses the likely implications of the proposed Part IVA amendments.
Jenny Clarke discusses the Australian government’s Exposure Draft in relation to Stage 3 of the Investment Manager Regime released on 4 April 2013.
Dana Fleming examines how superannuation funds can prepare for the ATO's new focus on the superannuation sector.
The latest tax legislative developments, Australian Taxation Office releases, new publications and other relevant local and international news.
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