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Thinking| 11 Sep 2019
This week in Talking Tax we look at the availability of the Foreign Income Tax Offset for capital gains that are excluded from the taxpayer’s assessable income by the 50% CGT discount. We also consider a case dealing with the ...
Thinking| 25 Jul 2019
On 17 July 2019, the Commissioner of Taxation (Commissioner) released Taxation Determination (TD) 2019/12, which clarifies what types of costs are considered to be debt deductions within the scope of Australia’s thin capitalisation regime.
Thinking| 21 Jun 2019
The Australian Taxation Office released Practical Compliance Guideline (PCG) 2019/4 on 12 June 2019 which explains the Commissioner of Taxation’s compliance approach to how certain liabilities (i.e. ‘lease surrender liabilities’ and/or ‘increase entry price’ liabilities) are to be treated when ...
Thinking| 22 May 2019
The taxpayers in Paule & Ors v FCT  FCA 394 have appealed to the Full Federal Court.
Thinking| 29 Mar 2019
On 13 March 2019, the Australian Taxation Office (ATO) released a Practical Compliance Guideline PCG 2019/1 (Guideline) on its approach to identifying potential transfer pricing issues for existing and new inbound distribution arrangements involving multi-national entities (MNEs).