Tax insights

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Tax insights

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

When is interest paid? The wide view versus the narrow view

Constructive payments for withholding tax purposes recently came under the Full Federal Court’s microscope in Millar v Commissioner of Taxation [2016] FCAFC 94.

When is interest paid? The wide view versus the narrow view

Recent Tax insights

The Government’s tax agenda: gliding or crashing?

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.

Consequences of Brexit – An Indirect Tax perspective

For Indirect Taxes where VAT and customs legislation is harmonised, the long-term consequences and the associated systems impact could be quite substantial.

BEPS Action 7: Discussion draft on attribution of profits to PEs

Read Deloitte’s report on the recently released OECD discussion draft on the attribution of profits to permanent establishments (PEs).

Limited Partnership structure defeated in D Marks case

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.

Commissioner of Taxation v Ludekens (No. 2) [2016] FCA 775

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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Archive

Explore the archive of Tax insights below. If you cannot find the Tax insight your are looking for or if you would like more information on particular topic please contact us on taxinsights@deloitte.com.au.

2016

June

29th June 2016 | UK leaving the EU: Briefing paper on direct and indirect tax implications

29th June 2016 | DPT Submission to Treasury

20th June 2016 | Your tax affairs in the public spotlight: the Australian tax transparency code

14th June 2016 | What do tax revenue measures in the QLD Budget mean for your business?

14th June 2016 | New South Wales and Queensland property tax increases for foreign owned land

May

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

April

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

February

24th February 2016 | Taxation, national interest and foreign investment: new Australian guidelines

4th February 2016 | Diving into the year ahead

 

2015

December

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

November

4th November 2015 | Deconstructing the Chevron Transfer Pricing Case

October

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

September

17th September 2015 | Multinational tax avoidance measures

August

18th August 2015 | The Senate Inquiry Interim Report

10th August 2015 | Draft legislation on Country-by-Country and transfer pricing documentation

July

30th July 2015 | Investment Manager Regime (IMR) now in operation

June

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

May

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

April

20th April 2015 | New Tax System for Managed Investment Trusts - Exposure Draft

1st April 2015 | Re: think: Implications of the Tax Discussion Paper

March

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)

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