Analysis

Tax highlights 2014

Key developments in tax

Our synopsis of the latest tax legislative developments, cases, announcements and ATO information and releases. Subscribe to Tax highlights, for the latest tax information delivered directly to your inbox.

Tax highlights: 17 November 2014

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In this week’s Tax highlights, we feature:·        

  • G20 meeting – announcements on base erosion and profit shifting: At the conclusion of the G20 Brisbane Summit, the G20 Leaders issued a communiqué committing to several tax-related measures. These include the finalisation of the G20/OECD BEPS Action Plan to modernise international tax rules in 2015, commencement of the automatic exchange of information by 2017 or end-2018 and improvement of transparency by implementing the G20 High-Level Principles on Beneficial Ownership Transparency regarding access to information on the beneficial ownership of trust and company structures.  The communique also mentioned that progress had been made on taxation of patent boxes
  • Final ATO guidance on transfer pricing ‘reconstruction’ powers: The ATO has released a final tax ruling on the transfer pricing provisions which provide the Commissioner with wide powers to reconstruct actual transactions undertaken by Australian taxpayers. The final ruling does little to allay taxpayers' concerns about the ATO's ability to reconstruct Australian taxpayers’ cross-border related party transactions and creates uncertainty about how and when the reconstruction provisions will apply.

Plus we provide our synopsis of the latest legislative developments, cases, announcements, and ATO information and releases.

Tax highlights: November 2014 archive

Tax highlights: October 2014 archive

Tax highlights: September 2014 archive

Tax highlights: August 2014 archive

  • Tax highlights: 25 August 2014
    Key developments, Business tax, Individuals and family groups, Superannuation, Indirect taxes, International tax.
  • Tax highlights: 18 August 2014
    Key developments, Business tax, Individuals and family groups, Superannuation, State and Territory taxes, International tax.
  • Tax highlights: 11 August 2014
    Key developments, Business tax, Individuals and family groups, Non-profit organisations, Indirect taxes, International tax.
  • Tax highlights: 4 August 2014
    Key developments, Business tax, Individuals and family groups, Indirect taxes, State and Territory Taxes, International tax.

Tax highlights: July 2014 archive

  • Tax highlights: 28 July 2014
    Key developments, Business tax, Individuals and family groups, Non-profit organisation, International tax.
  • Tax highlights: 21 July 2014
    Key developments, Business tax, Individuals and family groups, Non-profit organisation, International tax.
  • Tax highlights: 14 July 2014
    Key developments, Business tax, Individuals and family groups, Indirect taxes, International tax.
  • Tax highlights: 7 July 2014
    Key developments, Business tax, Individuals and family groups, Indirect taxes, State and Territory Taxes, International tax.

Tax highlights: June 2014 archive

  • Tax highlights: 23 June 2014
    Key developments, Business tax, Employment taxes, Individuals and family groups, Indirect taxes, International tax.
  • Tax highlights: 16 June 2014
    Key developments, Business tax, Employment taxes, Individuals and family groups, Non-profit organisations, Superannuation, Indirect taxes, International tax.
  • Tax highlights: 10 June 2014
    Key developments, Business tax, Employment taxes, Individuals and family groups, Indirect taxes, State and Territory taxes, International tax.

Tax highlights: May 2014 archive

  • Tax highlights: 19 May 2014
    Key developments, Business tax, Employment taxes, Individuals and family groups, State and Territory taxes, International tax.
  • Tax highlights: 12 May 2014
    Key developments, Business tax, Employment taxes, Individuals and family groups, Indirect taxes, State taxes, International tax.

Tax highlights: April 2014 archive

  • Tax highlights: 28 April 2014
    Key developments, Business tax, Employment taxes, Individuals and family groups, Indirect taxes, International tax, Indirect taxes.
  • Tax highlights: 22 April 2014
    Key developments, Business tax, Employment taxes, Individuals and family groups, Superannuation, Indirect taxes, International tax.
  • Tax highlights: 14 April 2014
    Key developments, Business tax, Employment taxes, Superannuation, Indirect taxes, International tax.
  • Tax highlights: 7 April 2014
    Key developments, Business tax, Employment taxes, Individuals and family groups, Superannuation, Indirect taxes, International tax.

Tax highlights: March 2014 archive

  • Tax highlights: 24 March 2014 
    Key developments, Business tax, Employment taxes, Individuals and family groups, Non-profit organisations, State and Territory taxes, International tax.
  • Tax highlights: 10 March 2014
    Key developments, Business tax, Employment taxes, Superannuation, Indirect taxes, State and Territory taxes, International tax.

Tax highlights: February 2014 archive

  • Tax highlights: 24 February 2014
    Key developments, Business tax, Employment taxes, Individuals and family groups, Non-profit organisations, Superannuation, International tax.
  • Tax highlights: 17 February 2014
    Key developments, Business tax, Employment taxes, Individuals and family groups, Non-profit organisations, Superannuation, Indirect taxes, International tax.
  • Tax highlights: 10 February 2014
    Key developments, Business tax, Individuals and family groups, Superannuation, Indirect taxes, State and Territory taxes, International tax.
  • Tax highlights: 3 February 2014
    Key developments, Business tax, Non-profit organisations, Superannuation, Indirect taxes, State and Territory taxes, International tax.

Tax highlights: January 2014 archive

  • Tax highlights: 20 January 2014
    Key developments, Business tax, Employment taxes, Individuals and family groups, Superannuation, Indirect taxes, International tax.
  • Tax highlights: 14 January 2014
    Key developments, Business tax, Individuals and family groups, Non-profit organisations, Superannuation, Indirect taxes, International tax.

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