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Thinking| 12 Sep 2019
This week in Talking Tax we discuss the Commissioner’s recent win in the Administrative Appeals Tribunal in a case concerning the application of the four personal services business tests. We also take a look at tax determinations and a practical compliance guideline released by the ATO in draft for consultation.
Thinking| 01 Aug 2019
This week in Talking Tax we provide an overview of the Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Bill 2019 (Cth), we're also considering the recently released exposure draft legislation for the Currency (Restrictions on the Use of Cash) Bill 2019 (Cth)...
Thinking| 31 May 2019
Talking Tax is our weekly round-up of all things tax...
Thinking| 29 Mar 2019
Inbound distributors: new ATO guideline on transfer pricing risk framework 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). The Guideline sets out the ATO’s framework for […]
Thinking| 01 Mar 2019
Changes to foreign investor tax Bill affect disability and student accommodation The Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2018 has moved to the Senate, with two amendments. The Bill, a cornerstone of the 2018 Federal Budget, aims to reform the tax treatment […]