Latest developments in tax
Deloitte Australia’s Tax insights apply a wealth of expertise to provide you with comprehensive analysis and implications in respect of the latest tax developments.
Latest Tax insight
Constructive payments for withholding tax purposes recently came under the Full Federal Court’s microscope in Millar v Commissioner of Taxation  FCAFC 94.
Recent Tax insights
Prior to the election the Government proposed a 10 year “glide path” to implement a corporate tax rate cut as well as personal tax cuts, superannuation reforms and other business tax changes. The question is whether the Government’s tax policy agenda will glide or crash.
For Indirect Taxes where VAT and customs legislation is harmonised, the long-term consequences and the associated systems impact could be quite substantial.
Read Deloitte’s report on the recently released OECD discussion draft on the attribution of profits to permanent establishments (PEs).
The Australian Taxation Office has been successful in the Full federal Court in challenging an arrangement that purported to be a corporate limited partnership. The Deloitte Tax insight looks at the case and considers the implications for taxpayers.
Following the introduction of the promoter penalty regime, there was significant uncertainty as to how it would be applied in practive and, in particular, the likely quantum of the penalty that might result. Ludekens (No. 2) sheds light on this and provides guidance on how the Court will consider and exercise its discretion in deciding penalty quantum.
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29th June 2016 | DPT Submission to Treasury
27th May 2016 | Tax consolidation changes bring clarity for taxpayers
16th May 2016 | A fork in the road? Tax and the 2016 federal election
16th May 2016 | Federal Budget 2016-17 Superannuation Changes
13th May 2016 | Federal Budget 2016-17 Diverted Profits Tax
29th April 2016 | ATO targets international profit-shifting arrangements
15th April 2016 | Tax Incentives for early stage investors
6th April 2016 | New “similar business test” for loss recoupment
24th February 2016 | Taxation, national interest and foreign investment: new Australian guidelines
4th February 2016 | Diving into the year ahead
14th December 2015 | Foreign resident CGT withholding regime
10th December 2015 | New Tax System for Managed Investment Trusts – Bill introduced
1st December 2015 | New Australian tax treaty with Germany
4th November 2015 | Deconstructing the Chevron Transfer Pricing Case
22nd October 2015 | Countering Harmful Tax Practices
21st October 2015 | BEPS: Neutralising Hybrid Mismatch Arrangements
15th October 2015 | The Global Tax Reset
13th October 2015 | Final report on limiting interest deductions and other financial payments
8th October 2015 | Preventing the Artificial Avoidance of PE Status
6th October 2015 | Final BEPS reports: An overall view
17th September 2015 | Multinational tax avoidance measures
18th August 2015 | The Senate Inquiry Interim Report
10th August 2015 | Draft legislation on Country-by-Country and transfer pricing documentation
30th July 2015 | Investment Manager Regime (IMR) now in operation
26th June 2015 | Talking tax reform: Property
26th June 2015 | China Australia Free Trade Agreement signed
25th June 2015 | Investment Manager Regime (IMR) law enacted
18th June 2015 | CbC reporting implementation package
18th June 2015 | Fly-in-fly-out arrangement held to be otherwise deductible
10th June 2015 | BEPS Action 6: Preventing treaty abuse
10th June 2015 | Permanent Establishments: BEPS Action 7 and Australian measures
10th June 2015 | Talking tax reform:Managing employee costs
28th May 2015 | Tax Consolidation: Changes raise concerns for affected taxpayers
27th May 2015 | Investment Manager Regime (IMR) finally takes shape
26th May 2015 | Federal Budget 2015-16: Immigration issues
25th May 2015 | Your tax affairs in the public spotlight: Tax transparency
25th May 2015 | Talking tax reform: Not-for-profit sector
12th May 2015 | Talking tax reform: GST
12th May 2015 | Multinational anti avoidance
11th May 2015 | Australian diverted profits and GST measures
5th May 2015 | Talking tax reform: GST
20th April 2015 | New Tax System for Managed Investment Trusts - Exposure Draft
1st April 2015 | Re: think: Implications of the Tax Discussion Paper
23th Mar 2015 | BEPS: 2015 and beyond
17th Mar 2015 | BEPS – focus shifts toward implementation
12th Mar 2015 | Exposure draft released for Investment Manager Regime (IMR)