Australia Tax News

Treaty between Australia and Switzerland signed

16 September 2013

Changes to transfer pricing, GAAR enacted

16 September 2013

Treaty between China and Australia – application extended to new tax

27 June 2013

Proposed changes to thin capitalization, dividend participation exemption

27 June 2013

Treaty between Australia and United States – Australian Federal Court holds Cayman Islands partnership not US resident and cannot be assessed under the treaty

27 June 2013

Budget for 2013-14 – details

27 June 2013

Tax Laws Amendment (2013 Measures No. 2) Bill 2013 – introduced

27 June 2013

US, Australia, and UK announce plan to share data to combat offshore tax evasion

27 June 2013

Treaty between India and Australia – Indian decision that IT support services are not making available technical services

24 June 2013

Non-residents will be ineligible for capital gains tax concession

6 May 2013

Government to strengthen small business concessions

6 May 2013

Treaty between Australia and Chile enters into force

6 May 2013

Treaty between India and Australia – Indian decision on income from derivatives arising in the hands of FII

4 May 2013

Bill to address base erosion and profit shifting

4 May 2013

Proposed changes to taxation of financial arrangements

25 March 2013

US UPREIT is a capture foreign collective investment vehicle

25 March 2013

Allocation of funding costs to bank branches

9 February 2013

Update to general anti-avoidance rules – draft legislation released for comment

9 February 2013

Treaty between Australia and Malaysia – Australian interpretative decision on definition of permanent home

9 February 2013

Reduced withholding tax for energy efficient buildings re MITs

2 December 2012

Business restructure changes announced

2 December 2012

Review of attribution of income to permanent establishments

2 December 2012

Deductibility of return on Tier 2 instruments to be maintained

2 December 2012

Transfer pricing amendments receive Royal Assent, become law

23 October 2012

Review of tax consolidation rules

23 October 2012

Budget for 2012-13 – details

25 July 2012

Tax relief for small businesses announced

25 July 2012

Company tax rate to be lowered – draft legislation

17 April 2012

Interest withholding tax reduction deferred

22 December 2011

Protocol to treaty between Australia and Malaysia enters into force

18 October 2011